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Section 2: Definitions

The Goa Tax on Infrastructure Act, 2009State Act of Goa · Act 20 of 2009

In this Act, unless the context otherwise requires,— 1[(a) “built up area” means all areas which are built upon and essentially forming part of the building/buildings and includes,—

(i) floor area i.e. covered area of the building/buildings in all floor levels added together;

(ii) balcony/verandah/passages/ /lobby;

(iii) mezzanine floor;

(iv) swimming pool whether covered or uncovered;

(v) staircases including fire escape staircase, ramps (internal and/or external);

(vi) lift area at one level;

(vii) atrium/podium;

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(viii) terraces at intermediate floors; and

(ix) equipment room, generator room, security room; but does not include areas of open terraces on the top most floor of the building/buildings, un-storeyed porch, septic tanks, soak pits, sewage treatment plants, man holes, drainage, gutters, chambers, wells, fountains, steps, water tanks, sumps, rain water harvesting tanks, structures for handling/sorting of waste having a height of not more than 2.5 meters and having opening on at least two sides, pump house admeasuring an area not exceeding six square meters, swing frames, compounds and gates;]

2(aa) “classification of land” means the classification assigned to land by zoning or use;

(b) “commercial building” means a building or structure consisting of shop, godown or office premises, either on ground floor or any other floor, used wholly or partly for business activities;

(c) “competent authority” means such authority or officer of the Government, as the Government may, by notification in the Official Gazette, specify;

(d) 3[Omitted]

(e) “Government” means the Government of Goa;

(f) “industrial building” means any building or structure constructed for the purpose of carrying out medium and large scale industrial activities within or outside the areas earmarked and notified as industrial estates/areas, but does not include building constructed for carrying out small scale industrial activity;

(g) “infrastructure” means the provision of potable water, electricity and other amenities like roads, drains, foot paths, sewerage system, etc.;

(h) “local authority” means a Municipal Council constituted under the Goa Municipalities Act, 1968 (Act No. 7 of 1969) or a Panchayat constituted under the Goa Panchayat Raj Act, 1994 (Act No. 14 of 1994) or a Municipal Corporation constituted under any law and includes the Goa Industrial Development Corporation constituted under the Goa Industrial Development Act, 1965 (22 of 1965);

(i) “notification” means a notification published in the Official Gazette;

4 [(ia) “other building” means a building or structure other that residential building, commercial building, industrial building and other industrial building];

5[(ib) “other industrial building” means any building or structure constructed for the purpose of carrying out small scale industrial activity within or outside the areas earmarked and notified as industrial estates/areas and includes building or structure constructed for carrying out the activity by ‘small scale industrial undertaking’ as defined in clause (j) of section 3 of the Industries (Development and Regulation) Act, 1951 (Central Act 65 of 1951) and/or the notification/order issued thereunder or by ‘micro enterprise’ or ‘small enterprise’ as defined in clauses (h) and (m) respectively, of section 2 of the Micro, Small and Medium Enterprises Development Act, 2006 (Central Act 27 of 2006);]

(j) “prescribed” means prescribed by the rules made under this Act;

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(k) “residential building” means any building or structure consisting either of a single self contained unit having built up area of more than 100 square meters or more than one independent unit used for domestic purpose but does not include building constructed for educational institution, orphanage, old age home, home for spastic/retarded children 6[or housing for locals under the Government Scheme] or by any other non-profitable organization and such other organizations as may be notified by the Government in public interest;

(l) “Schedule” means the Schedule appended to this Act.

Where this provision sits

ActThe Goa Tax on Infrastructure Act, 2009
Section2
Marginal noteDefinitions
JurisdictionState of Goa
StatusIn force as published by the source

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