Subject to the other provisions of this Act, an applicant shall be eligible to make an application for settlement of his arrears of assessed tax, interest or penalty for the specified period in respect of which dispute is raised before an authority including the appellate authority or Court on or before the 31st day of March, 2016:
Provided that no application for settlement shall be entertained if the appellate or revisional authority or Court has remanded the case back to the assessing 8 Clause (i) of Section-2 substituted vide Amendment Act 15 of 2016.Orignal provision read as follows:- “(i) “relevant Act” means,— (i) the Goa Sales Tax Act, 1964 (Act 4 of 1964); or (ii) the Goa Tax on Luxuries Act, 1988 (Act 17 of 1988);
or (iii) the Central Sales Tax Act, 1956 (Central Act 74 of 1956); or (iv) the Goa Tax on Entry of Goods Act, 2000 (Act 14 of 2000), the rules and the Notifications issued there under;
9 In place of expression “31st day of March, 2005” substituted vide Amendment Act 15 of 2016.
10 Section-4 substituted vide Amendment Act 15 of 2016.Orignal provision read as follows:- “4. Eligibility for settlement.— (1) Subject to the other provisions of this Act, an applicant shall be eligible to make an application for settlement of his arrears of tax, interest or penalty for the specified period where the amount in arrears does not exceed Rs.
20.00 lacs (Rupees Twenty lacs) per assessment, whether such amount is disputed in appeal, revision or review filed under the relevant Act or not:
Provided that where any appellate or revisional authority or any Court has remanded the case back to the assessing authority for fresh assessment and such assessment has not been completed as on the date of commencement of this Act, such case shall not be taken for settlement under this Act.”;
authority for fresh assessment and such assessment has not been completed as on 31st day of March, 2015:
Provided further that the cases already decided or settled before the commencement of the Goa (Recovery of Arrears of Tax through Settlement) (Amendment) Act, 2016, shall not be taken up.]