Section 5: Local authority not to issue construction Licence
The Goa Tax on Infrastructure Act, 2009State Act of Goa · Act 20 of 2009
(1) No local authority shall issue a construction licence to any residential building or a commercial building or an 17[industrial building or other building] unless a person applying for the construction licence has paid the infrastructure 18[tax or service charge] due under this Act, in respect of such building or structure.
(2) No person shall start constructing a residential building or a commercial building or an 19[industrial building or other building] unless the 20[tax or service charge] payable under this Act, in respect of such building or structure, has been paid.