The Goa Tax on Entry of Goods Act, 2000
State Act of Goa · Act 14 of 200055 provisions
The enactment
| Long title | To provide for the levy of tax to regulate the use of facilities, infrastructure, etc., provided in the State of Goa on entry of goods into its local areas for consumption, use or sale therein. |
|---|---|
| Type | Act |
| Citation | Act 14 of 2000 |
| Year | 2000 |
| Jurisdiction | State of Goa |
| Status | In force as published by the source |
| Provisions published | 55 |
| Subjects | taxation |
Full text, provision by provision
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- Section 1 1 [Short title, extent and commencement
- Section 2 Definitions
- Section 3 Levy of tax
- Section 3B Set-off in respect of tax paid goods in certain circumstances
- Section 3C Levy of tax on certain types of goods
- Section 3D Amendment to the Schedule
- Section 4 Collection of tax by registered dealer
- Section 5 Collection of tax by Central Government or the Government
- Section 6 Penalty for collection in contravention of section 4
- Section 7 Payment and disbursement of amounts wrongly collected by dealers as tax
- Section 8 Registration of dealers
- Section 8A Provision for registration, returns, payment of tax, assessment, levy of penalty, etc., for transporters of goods
- Section 9 Definitions
- Section 10 Levy of tax
- Section 11 Levy and collection of tax and penalties
- Section 12 Exemption of tax in certain circumstances
- Section 13 Restriction to registration, etc
- Section 14 Returns and assessment
- Section 15 Security deposit
- Section 16 Cancellation of assessments in certain cases
- Section 17 Payment of tax for entry of goods escaping assessment
- Section 18 Payment of tax in advance
- Section 19 Payment and recovery of tax
- Section 20 Power to withhold refund in certain cases
- Section 21 Recovery of tax from certain other persons
- Section 22 Liability of firms
- Section 23 Assessment of legal representative
- Section 24 Tax payable on transfer of business, etc
- Section 25 Power of State Government to exempt or reduce tax
- Section 26 The Authorities
- Section 27 Change of incumbent of an office
- Section 28 Appeals
- Section 29 Appeal to the Tribunal
- Section 30 Revisional powers of Commissioner and Deputy Commissioner
- Section 31 Revision by High Court
- Section 32 Limitation in regard to passing orders in respect of certain proceedings
- Section 33 Appeal to High Court
- Section 34 Rectification of mistakes
- Section 35 Maintenance of accounts by dealers and issue of sales bills or cash memorandum
- Section 36 Powers to order production of accounts and powers of entry, inspection and seizure
- Section 37 Recognition of excise/sales tax check posts or barriers for the purposes of the Act
- Section 38 Transit of goods by road through the State and issue of transit pass
- Section 39 Forwarding agency, etc., to submit returns
- Section 40 Submission of certain records, by owners etc., of vehicles and boats
- Section 41 Offences and penalties
- Section 42 Cognizance of offence
- Section 43 Composition of offences
- Section 44 Assessment, etc., not to be questioned in prosecution
- Section 45 Bar of certain proceedings
- Section 46 Courts not to set aside or modify assessment except as provided in this Act
- Section 47 Burden of proof
- Section 48 Refund of tax in certain cases
- Section 49 Power to make rules
- Section 50 Laying of rules and Notifications before the State Legislature
- Section 51 Power to remove difficulties
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