If any difficulty arises in giving effect to any of the provisions of this Act, the Government may, by order published in the Official Gazette, as the occasion may require, do anything which appears to it to be necessary to remove the difficulty:
Provided that no such order shall be made after expiry of two years from the date of coming into force of this Act.
16 [SCHEDULE “FORM I Application for Settlement (See section 5) To, The Designated Authority, _____________________ _____________________ I _________________________ Proprietor/Partner/Karta/Managing Director/Director/Principal Officer/duly authorized Officer/ President/Secretary/legal heir/Successor /assignee or nominee/myself/on behalf of an applicant, being eligible under section 4 of the Goa (Recovery of Arrears of Tax through Settlement) Act, 2009, hereby apply for settlement of arrears of tax, penalty and interest.
I furnish hereunder the requisite particulars :—
(1) Reference to Certificate of Registration :
(i) VAT TIN :
(ii) CST No. :
(iii) Entry Tax Regn. No. :
(iv) Luxury Tax Regn. No. :
(v) Pre-VAT Sales Tax No. :
(vi) Entertainment Tax :
Regn. No.
(2) Name of the applicant :
(3) Status of the applicant :
(4) Name and Style of the business : or The trade name of the business :
(5) Address of the Business.—
(i) Principal place of business :
16 Schedule substituted by the Amendment Act 15 of 2016. Earlier schedule shown in the Annexure-A.
(ii) Factory premises :
(6) Present postal address, if it is different from (5) above :
(7) Period in respect of assessment of tax, interest and penalty, to which the application relates (Enclose copy of the assessment order for reference) 01-04- __ to31-03- ____ Whether it is Sales Tax/CST/Luxury Tax/Entertainment Tax/Entry Tax/VAT:— -
(8) Arrears of tax applied for Settlement:
(i) Tax in arrears :
(ii) Interest in arrears :
(iii) Penalty in arrears : _____________ Total_____________
(9) (i) the reference of the appeal/ petition filed (Please enclose a copy thereof) :
(ii) Authority with which it is pending either for hearing or decision :
(iii) In case the appeal is pending before Tribunal, whether fifty per cent of the disputed amount is already paid? If yes, furnish details. (Please enclose a copyies of challan) :
(iv) Date of presentation of appeal/review /revision, so pending :
FORM II Intimation to the applicant by the designated authority [See section 6(2)] No.____________ To, ________________________________ Partner/Proprietor/Manager/Director of _____________________________ Address:________________________ Registration No. ________ under the relevant Act.
Acknowledgement No.____________________ Arrears in respect of period of assessment 01-04- _____ to 31-03-________ Sir/Madam, With reference to your application bearing acknowledgement No. _______ dated _________, for the settlement of arrears of tax, interest and penalty relating to the period ________________ received in my office on __________, you are hereby informed that the amount payable for settlement of arrears of tax and/or interest has been determined by me under sub-section (1) of section 6 of the Goa (Recovery of Arrears of Tax through Settlement) Act, 2009, as follows:
(i) Arrears of tax in dispute Rs. _____________
(ii) Arrears of interest Rs. _____________
(iii) Arrears of penalty Rs. _____________
(iv) Amount of tax and interest determined payable for settlement:- Tax Rs. _____________ Interest Rs. _____________ Penalty Rs. _____________ Total Rs. _____________ (Rupees __________________________________________ only) You are required to pay the amount by generating an e-challan within twenty days from the receipt of this intimation and furnish a self-attested photocopy of the receipted copy thereof to this office.
Date: Signature (Seal) Designation ___________________________ (Appropriate designated authority) FORM III Certificate of settlement issued by the designated authority [See section 8(1)] On the basis of the application made by________ _______________________ (name of the applicant), who is carrying on/used to carry on the business in the trade, name of _______________________ at ___________________________(address) and who is/was holding R. C. (Local/Central/Luxury/Entry/Entertainment) No.
________________ and TIN No. ________ under the _____________ (name of the relevant Act), it is certified that the Arrears of tax, interest and penalty arisen for the assessment period ____________________ which was pending in review/appeal/revision before ______________ (name of the appropriate review/appellate/ revisional authority), being review/appeal/revision case No. ________________, has been settled under subsection (1) of section 8 of the Goa (Recovery of Arrears of Tax through Settlement) Act,
2009.
The applicant on the above application has paid a net amount of Rs. ——————— ——— as final settlement, which has been accepted.
ISSUED this ________ day of __________.
Signature (Seal) Designation (Appropriate designated authority)] Secretariat, V. P. SHETYE, Porvorim-Goa. Secretary to the Government of Goa, Dated: 25-8-2009. Law Department (Legal Affairs Division).
Annexure-A
PART A Application for Settlement (See section 5) To, The Designated Authority, _____________________ _____________________ _____________________ I ______________________________________________ Proprietor/Partner/Karta/Managing Director / Director / Principal Officer / duly authorized officer / President / Secretary / legal heir / /Successor/assignee or nominee/myself/on behalf of an applicant, being eligible under section 4 of the Goa (Recovery of Arrears of Tax through Settlement) Act, 2009, hereby apply for settlement of arrears of tax, penalty and interest.
I furnish hereunder the requisite particulars:—
(1) Name of the applicant:
(2) Status of the applicant:
(3) Name and Style of the business:
or The trade name of the business:
(4) Address of the Business.—
(i) Principal place of business:
(ii) Add. place of business:
(iii) Factory premises:
(5) Present postal address, if it is different from (4) above:
(6) Reference to Certificate of Registration:
(i) VAT TIN
(ii) CST No.
(iii) Entry Tax Regn. No.
(iv) Luxury Tax Regn. No.
(v) Pre-VAT Sales Tax No.
(7) Period in respect of assessment of tax, interest 01-04- to 31-03- and penalty, to which the application relates Whether it is (Enclose copy of the assessment Luxury Tax/ order for reference.) /Sales Tax/ /Entry Tax:-
(8) Arrears of tax applied for Settlement:
(i) Tax in arrears:
(ii) Interest in arrears:
(iii) Penalty in arrears:
__________ Total __________
(9) (i) Whether the arrears is disputed in the appeal/ /revision/review.
(ii) If yes, please give the reference of the appeal/petition filed (Please enclose a copy thereof).
(iii) Authority with which it is pending either for hearing or decision.
(iv) Date of presentation of appeal/review/revision, so pending.
(10) Whether, any declaration in Form C or D, Form E-I/E-II or Form F or Form H or certificate in Form ST XI A or ST XI B is collected subsequent to assessment which C Form Rs.
helps to reduce the arrears of tax. D Form Rs.
If so, please file the said forms, E-I Form alongwith the statements. Rs.
E-II Form Rs.
F Form Rs.
H. Form Rs.
ST XI A Rs.
ST XI B Rs.
...................
...................
(11) Net amount of arrears applied for settlement Tax Rs.
Interest Rs.
Penalty Rs.
_______ Total _______ VERIFICATION I/We .................................................. solemnly declare that to the best of my/our knowledge and belief,—
(a) the particulars and information given in this application are correct and complete;
(b) the amount of arrears of tax, interest and penalty shown hereinabove are truly stated and relate to the relevant period as mentioned in this application; and
(c) I/ the applicant am/is not otherwise ineligible for making this application in terms of the provisions of said Act.
.............................................
(Signature) .............................................................
(Name of the signatory in full) ........................................................................
(Status in relation to the applicant) Place:
Date:
PART B Intimation to the applicant by the designated authority [See section 6(2)] No.____________ To, ______________________ Partner/Proprietor/Manager/Director of ____________________ Address:_______________ _______________________ Registration No. _________________________ under the relevant Act.
Arrears in respect of period of assessment 01-04- to 31-03- Sir/Madam, With reference to your application No. _______ in Part A dated _________, for the settlement of arrears of tax, interest and penalty relating to the period ________________ received in my office on __________, you are hereby informed that the amount payable for settlement of arrears of tax and/or interest has been determined by me under sub-section (1) of section 6 of the Goa (Recovery of Arrears of Tax through Settlement) Act, 2009, as follows:
(i) Arrears of tax in dispute
(ii)Amount covered by furnishing Turnover Tax of declaration forms:
C or D Forms E-I/E-II Forms F Form H Form Certificate in Form ST XIA Certificate in Form ST XI B ......... .......... ........
Total........ .......... ........
(iii) Net arrears of tax [(i) - (ii)] Rs. ..............
(iv) Arrears of interest Rs. ..............
(v) Arrears of penalty Rs. ................
(vi) Amount of tax and interest determined payable for settlement: Tax Rs.
Interest Rs.
Total ..............
(Rupees ______________________________ only) Certified challan is enclosed. You are required to pay the amount by challan by _______________ and furnish receipted copy of the challan to this office.
Date: Signature (Seal Designation ..............................................................................
(Appropriate designated authority)
PART C Certificate of settlement issued by the designated authority [See section 8(1)] On the basis of the application made by ______________ (name of the applicant), who is carrying on/used to carry on the business in the trade, name of ____________________________ at __________________ (address) and who is/was holding R. C. (Local/Central/Luxury/Entry) No. ___________________ and TIN No.
____________________________________ under the _________________________ (name of the relevant Act), it is certified that:— *(1) Arrears of tax, interest or penalty arisen on account of the order of assessment for the period from _________ to ________ against which, no appeal is preferred upto _______ has been settled under sub-section (1) of section 8 of the Settlement of Appeals and Arrears under Goa Sales Tax, Central Sales Tax, Goa Tax on Luxuries and Goa Tax on Entry of Goods Act, 2009.
*(2) Arrears of tax, interest and penalty arisen for the assessment period ________________ which was pending in review/appeal/revision before __________________ (name of the appropriate review/appellate/revisional authority), being review/appeal/revision case No. ________________, has been settled under sub-section (1) of section 8 of the Goa (Recovery of Arrears of Tax through Settlement) Act, 2009.
The applicant on the above application has paid a net amount of Rs............................... as final settlement, which has been accepted.
ISSUED this ________ day of __________.
Signature Designation (Appropriate designated authority) (Seal) *Strike out whichever is not applicable.
N.B.: Endorse one copy of the settlement certificate Part A, Part B, and Part C to the Commissioner