Notification No. 3/1/86-Fin (R&C) In exercise of the powers conferred by sub-section (3) of section 5 of the Goa, Daman & Diu Entertainment Tax Act, 1964 (Act No. 2 of 1964), the Government of Goa is pleased to exempt the following classes of entertainment from the liability to entertainment tax in whole, with effect from the 1st day of April, 1989. 1) All theatrical performances including drama, ballet, musical performances. 2) Entertainment provided by dance performance. 3) Entertainment provided by a game or sport. By order and in the name of the Governor of Goa. K. U. Nambiar, Under Secretary (Fin. Exp.). Panaji, 31st March, 1989. F.III/2-41/64/26887 Subject:- Entertainment Tax — Exemption to Circus Companies - Ordered. The question of exempting the Circus Companies from Payment of the Goa, Daman and Diu Entertainment Tax has been under consideration of Government. The Government have now decided to grant general exemption to all Circus Companies from payment of the Goa, Daman and Diu Entertainment Tax Act, under sub-section (3) of section 5 of the Act. The Government, therefore, order that the following Notification may be published in the Gazette. Notification In exercise of the powers vested under sub-section (3) of section 5 of the Goa, Daman and Diu Entertainment Tax, the Administrator of Goa, Daman and Diu is pleased to exempt all Circus Companies of Indian origin from Payment of Entertainment Tax. By order and in the name of the Administrator of Goa, Daman and Diu. T. B. Nagarajan, Finance, Secretary. Panaji, 25th September, 1964. (Published in the Government Gazette, Series I No. 41 dated 8-10-64) Notification No. 3-1-84-Fin(R&C) In exercise of the powers conferred by the sub-section (3) of section 5 of the Goa, Daman and Diu Entertainment Tax Act, 1964 Government is pleased to exempt from the payment of entertainment tax the presenting of all films produced and acquired by the children‘s film society/films classified as ‗Children‘s film‘ by censor board in the Union Territory of Goa, Daman and Diu subject to the following conditions:-
1. The rate of admission tickets shall be reduced to the extent of entertainment duty payable of each admission ticket;
2. The Public Relations Officer, Children‘s Film Society of India shall maintain accounts regarding the tickets issued and submit them to the Commissioner of Entertainment Tax, Panaji as and when the same are required by him;
3. This order shall be exhibited in a prominent position at the time the public are admitted during the entertainment. The Notification No. Fin(Rev)/2-41/part dated 22-6-1973 is hereby cancelled. By order and in the name of the Administrator of Goa, Daman and Diu. Sd/- (S. V. Shirodkar), Under Secretary (Finance Exp.). Notification No. 3-4-78/Fin(R&C) In exercise of the powers conferred by sub-section (3) of section 5 of the Goa, Daman and Diu Entertainment Tax Act, 1964 (Act No. 2 of 1964), the Government is pleased to exempt ―Magic Shows‖ held within the Union Territory of Goa, Daman and Diu from the payment of entertainment tax. By order and in the name of the Administrator of Goa, Daman and Diu. S. S. Sukthankar, Under Secretary (Finance). Panaji, 3rd April, 1979. (Published in the Official Gazette, Series I No. 2 dated 12-4-79) Notification No. 3-1-84-Fin(R&C) In exercise of the powers conferred by the sub-section (3) of section 5 of the Goa, Daman and Diu Entertainment Tax Act, 1964 Government is pleased to exempt from the payment of entertainment tax the presenting of all films produced and acquired by the children‘s film society/films classified as ‗Children‘s film‘ by censor board in the Union Territory of Goa, Daman and Diu subject to the following conditions:-
1. The rate of admission tickets shall be reduced to the extent of entertainment duty payable of each admission ticket;
2. The Public Relations Officer, Children‘s Film Society of India shall maintain accounts regarding the tickets issued and submit them to the Commissioner of Entertainment Tax, Panaji as and when the same are required by him;
3. This order shall be exhibited in a prominent position at the time the public are admitted during the entertainment. The Notification No. Fin(Rev)/2-41/part dated 22-6-1973 is hereby cancelled. By order and in the name of the Administrator of Goa, Daman and Diu. Sd/- (S. V. Shirodkar), Under Secretary (Finance Exp.). Notification No. 3/1/86-Fin (R&C) In exercise of the powers conferred by sub-section (3) of section 5 of the Goa, Daman & Diu Entertainment Tax Act, 1964 (Act No. 2 of 1964), the Government of Goa is pleased to exempt the following classes of entertainment from the liability to entertainment tax in whole, with effect from the 1st day of April, 1989. 1) All theatrical performances including drama, ballet, musical performances. 2) Entertainment provided by dance performance. 3) Entertainment provided by a game or sport. By order and in the name of the Governor of Goa. K. U. Nambiar, Under Secretary (Fin. Exp.). Panaji, 31st March, 1989.
(2) Notwithstanding such repeal, anything done or any action taken, including any order made, direction given or notice issued under the Goa Entertainment Tax Rules, 1965, shall in so far as it is not inconsistent with the provisions of these rules, be deemed to have been done, taken, made, given or issued, as the case may be, within the corresponding provisions of these rules. By order and in the name of the Governor of Goa. Vasanti H. Parvatkar, Under Secretary, Fin.(Budget-I.) Porvorim, 21st March, 2007. GOVERNMENT OF GOA Department of Finance Revenue and Control Division Notification 3/2/2006-Fin(R&C)(1) In exercise of the powers conferred by sub-section (2) of section 1 of the Goa Entertainment Tax (Amendment) Act, 2006 (Goa Act 20 of 2006) (hereinafter referred to as the .said Act.), the Government of Goa hereby appoints the 1st September, 2006 as the date on which the said Act shall come into force. By order and in the name of the Governorof Goa. S. Shanbhogue, Joint Secretary (Budget). Porvorim, 31st August, 2006. (Published in the Official Gazette Series-I No. 22 (Extraordinary-2) dated 31-8-2006) GOVERNMENT OF GOA Department of Finance Office of the Commissioner of Commercial Taxes Notification No. CCT/1-4/2008-09/02 In exercise of the powers conferred by sub-section (3) of Section 2A of Goa Entertainment Tax Act, 1964 (Act 2 of 1964) (hereinafter referred to as the ―said Act‖), the Commissioner hereby appoints following officers/officials as Taxing Authorities to carry out the functions and implementations of the provisions of the said Act with effect from the date of their joining the post, indicated against their names: 1 Smt. Gracinda Cardozo Asstt. Commercial Tax Officer 13-11-2007 2 Smt. Surekha Nagvekar Asstt. Commercial Tax Officer 12-11-2007 3 Smt. Maria Adeline Pereira Asstt. Commercial Tax Officer 13-11-2007 4 Shri Prakash Naik Asstt. Commercial Tax Officer 14-11-2007 5 Shri Gaurish V. Khedekar Asstt. Commercial Tax Officer 1-2-2008 6 Shri Sudesh B. Naik Asstt. Commercial Tax Officer 1-2-2008 7 Smt. Preeti J. Mandrekar Asstt. Commercial Tax Officer 1-2-2008 8 Smt. Shilpa H. P.P. Dessai Asstt. Commercial Tax Officer 1-2-2008 9 Kum. Pallavi Patil Asstt. Commercial Tax Officer 1-2-2008 10 Shri Gajanan X. Bhonsle Asstt. Commercial Tax Officer 1-2-2008 11 Shri Janardan V. Shetye Asstt. Commercial Tax Officer 4-4-2008 12 Shri Uttam K. Kajari Asstt. Commercial Tax Officer 23-4-2008 13 Smt. M. L. A. Vaz e Fernandes Asstt. Commercial Tax Officer 23-4-2008 14 Smt. Gina D‘Souza Asstt. Commercial Tax Officer 22-4-2008 15 Smt. Maria Zulmira Dias Asstt. Commercial Tax Officer 22-4-2008 16 Shri Augusto Ribeiro Asstt. Commercial Tax Officer 22-4-2008 17 Smt. Vivita S. Ambe Asstt. Commercial Tax Officer 19-5-2008 18 Smt. Geeta D. Gaunkar Asstt. Commercial Tax Officer 26-5-2008 19 Shri Melwyn Faleiro Asstt. Commercial Tax Officer 26-5-2008 20 Shri Rajesh S. Shetkar Asstt. Commercial Tax Officer 11-6-2008 21 Shri Deepak G. Gawas Asstt. Commercial Tax Officer 26-5-2008 22 Shri Dhondu A. Bandekar Commercial Tax Inspector 12-11-2007 23 Shri Ankush L. Kunkalekar Commercial Tax Inspector 12-11-2007 24 Shri Tukaram Sawant Commercial Tax Inspector 12-11-2007 25 Shri Bhikaji Kamat Commercial Tax Inspector 12-11-2007 26 Shri Santosh S. Shirodkar Commercial Tax Inspector 13-11-2007 27 Smt. Geeta S. Malo Commercial Tax Inspector 13-11-2007 28 Shri Mohanlal H. Kundaikar Commercial Tax Inspector 14-11-2007 29 Shri Atchut V.Raut Commercial Tax Inspector 13-11-2007 30 Shri Subhash S. Gurav Commercial Tax Inspector 1-2-2008 31 Kum. Laximi U. Lawande Commercial Tax Inspector 1-2-2008 32 Shri Atish N. Mandrekar Commercial Tax Inspector 1-2-2008 33 Shri Amey P. Naik Commercial Tax Inspector 1-2-2008 34 Kum. Vandana V. Bhave Commercial Tax Inspector 1-2-2008 35 Smt. Vivita S. Ambe Commercial Tax Inspector 1-2-2008 36 Kum. Sukanti R. Pilgaonkar Commercial Tax Inspector 1-2-2008 37 Smt. Sandhya R. Kamat Commercial Tax Inspector 15-2-2008 38 Shri Deepak Kerkar Commercial Tax Inspector 22-4-2008 39 Smt. Beena S. Shirodkar Commercial Tax Inspector 23-4-2008 40 Shri Jose Menino Fernandes Commercial Tax Inspector 22-4-2008 41 Kum. Ashwini S. Nevrekar Commercial Tax Inspector 19-5-2008 42 Kum. Kirti M. Kerkar Commercial Tax Inspector 20-4-2008 Vallabh K. Kamat, Commissioner of Commercial Taxes. Panaji, 29th July, 2008. (Publish in the Official Gazette Series II No. 17 (Extraordinay-3) dated 30-7-2008) Notification No. CCT/1-1/2012-13/937 In exercise of the powers conferred by clause (a) of sub-section (3) of Section 2A of the Goa Entertainment Tax Act, 1964 (Act 2 of 1964) (hereinafter referred to as the ―said Act‖) I, Shri S. G. Korgaonkar, Commissioner of Commercial Taxes hereby appoint the persons mentioned in column (2) of the Schedule annexed hereto (hereinafter called as the ―said Schedule‖) and give them the designations as specified in corresponding entry in column (3) of the said Schedule, for carrying out the purposes of the said Act, with effect from the date of their joining the post as indicated in column (4) against their names.
SCHEDULE Sr. No. Name of the Official Designation Date of joining the post 1 2 3 4 1 Shri Yeshwant V. Raut Asstt. Entertainment Tax Officer 23-12-2011 2 Kum. Perpetua Fernandes Asstt. Entertainment Tax Officer 26-12-2011 3 Smt. Sukanti Pilgaonkar Asstt. Entertainment Tax Officer 23-12-2011 4 Smt. Vinita Kamat Asstt. Entertainment Tax Officer 02-01-2012 5 Shri Dhondu A. Bandekar Asstt. Entertainment Tax Officer 02-04-2012 6 Shri Tukaram Sawant Asstt. Entertainment Tax Officer 02-04-2012 S. G. Korgaonkar, Commissioner of Commercial Taxes. Panaji, 2nd July, 2012. (Publish in the Official Gazette Series II No. 14 dated 5-7-2012) Notification No. CCT/1-1/2012-13/938 In exercise of the powers conferred by clause (b) of sub-section (3) of Section 2A of the Goa Entertainment Tax Act, 1964 (Act 2 of 1964) (hereinafter referred to as the ―said Act‖) I, Shri S. G. Korgaonkar, Commissioner of Commercial Taxes hereby appoint the persons mentioned in column (2) of the Schedule annexed hereto (hereinafter called as the ―said Schedule‖) and give them the designations as specified in corresponding entry in column (3) of the said Schedule, for carrying out the purposes of the said Act, with effect from the date of their joining the post as indicated in column (4) against their names.
SCHEDULE Sr. No. Name of the Official Designation Date of joining the post 1 2 3 4 1 Smt. Preeti P. Mirajkar Entertainment. Tax Inspector 01-04-2011 2 Shri Mahadev Parwar Entertainment. Tax Inspector 01-04-2011 3 Smt. Manisha Rege Entertainment. Tax Inspector 01-04-2011 4 Smt. Sushma R. Pandit Entertainment. Tax Inspector 01-04-2011 5 Shri Mahesh K. Chari Entertainment. Tax Inspector 01-04-2011 6 Smt. Leena Gracias Entertainment. Tax Inspector 01-04-2011 7 Smt. Mangala M. Naik Entertainment. Tax Inspector 01-04-2011 8 Smt. Vidhati V. Tari Entertainment. Tax Inspector 01-04-2011 9 Shri Shripad B. Shirodkar Entertainment. Tax Inspector 01-04-2011 10 Smt. Meera D. Mashelkar Entertainment. Tax Inspector 01-04-2011 11 Shri Deepak K. Naik Entertainment. Tax Inspector 01-04-2011 12 Shri Richard. J. Antao Entertainment. Tax Inspector 01-04-2011 13 Smt. Rajashri Phatarpekar Entertainment. Tax Inspector 01-04-2011 14 Smt. Amita S. Prabhudessai Entertainment. Tax Inspector 01-04-2011 15 Smt. Delcy Pereira Entertainment. Tax Inspector 19-07-2011 16 Smt. Lakshada Kandolkar Entertainment. Tax Inspector 19-07-2011 17 Shri Rajesh V. Kamat Entertainment. Tax Inspector 19-07-2011 18 Shri Pratap P. Phadte Entertainment. Tax Inspector 19-07-2011 19 Smt. Margarida D‘Souza Entertainment. Tax Inspector 19-07-2011 20 Smt. Elvia Afon so Entertainment. Tax Inspector 19-07-2011 21 Smt. Mina Frias Entertainment. Tax Inspector 19-07-2011 S. G. Korgaonkar, Commissioner of Commercial Taxes. Panaji, 2nd July, 2012. (Publish in the Official Gazette Series II No. 14 dated 5-7-2012) GOVERNMENT OF GOA Department of Finance Revenue & Control Division Notification 3/2/2006-Fin(R&C)(20) In exercise of the powers conferred by sub-section (10) of section 2B of the Goa Entertainment Tax Act, 1964 (Act 2 of 1964) (hereinafter referred to as the ―said Act‖) and all other powers enabling it in this behalf, the Government of Goa hereby confers on the Administrative Tribunal constituted under the Goa Administrative Tribunal Act, 1965 (Act 6 of 1965), the powers conferred on a Tribunal by or under the said Act. This notification shall come into force with immediate effect. By order and in the name of the Governor of Goa. Ajit S. Pawaskar, Under Secretary, Finance (R&C). Porvorim, 11th September, 2015 (Publish in the Official Gazette Series I No. 25 dated 19-9-2015) GOVERNMENT OF GOA Department of Finance Revenue & Control Division Notification 3/2/2006-Fin(R&C) (16) In exercise of the powers conferred by sub- -section (2) of section 1 of the Goa Entertainment Tax (Amendment) Act, 2013 (Goa Act 7 of 2013) (hereinafter referred to as the ―said Act‖), the Government of Goa hereby appoints the 1st day of June, 2013, as the date on which the provisions of the said Act shall come into force. By order and in the name of the Governor of Goa. Ajit S. Pawaskar, Under Secretary, Finance (R&C). Porvorim, 29th May, 2013. (Publish in the Official Gazette Series I No. 8(Extr-3) dated 29-5-2013) Finance Department (Revenue and Control) Notification No. Fin(Rev)/2-41/2/76 In exercise of the power conferred under sub-section (1) of section 10 of the Goa, Daman and Diu Entertainment Tax Act, 1964 (2 of 1964), the Administrator of Goa, Daman and Diu is pleased to delegate to the Heads of all Taluka Revenue Offices, i. e. Mamlatdars, the powers to perform all the functions prescribed in Rules 16, 18, 19, 21 and 24 ,of the Goa, Daman and Diu Entertainment Tax Rules, 1965 and for this purpose they shall be the ―Prescribed Officers‖ as defined in Rule 2 (ii) of the said Rules. By order and in the name of the Administrator of Goa, Daman and Diu. S. S. SukthankaT, Under Secretary (Finance). Panaji, 27th December, 1979. (Publish in the Official Gazette Series I No. 40 dated 4-1-1980) Finance Department (Revenue and Control) Office of the Commissioner of Entertainment Tax Notification No. CET/ADM/38/79-80/1 In exercise of the powers vested in me under sub-section (2) of section 10 of the Goa, Daman and Diu Entertainment Tax Act, 1964 (2 of 1964) and with the approval of the Government I hereby delegate to the Heads of all Taluka Revenue Offices i. e. the Mamlatdars, the powers to perform the functions prescribed in Rules 4, 13(4), 14, 15, 34, 36, 37 and 38 of the Goa, Daman and Diu Entertainment Tax Rules, 1965 and for this purpose they _shall be the ―Prescribed Officers‖ as defined in Rule 2 (ii) of the said Rules Kiran Dhingra Commissioner of Entertainment Tax. Panaji, 17th January, 1980. (Publish in the Official Gazette Series II No. 47dated 21-2-1980) Notification No 14/17/84-Fin (R&C) In exercise of the powers conferred by sub-section (2) of section 2A of the Goa, Daman and Diu Entertainment Tax Act, 1964 (2 of 1964) the Government of Goa Daman and Diu appoints Shri R.N.P.R. Sardessai, Grade II Officer of the Goa Daman and Diu Civil Service as Assistant Commissioner of Entertainment Tax for Carrying out the purpose of the said Act with effect from the date of publication of this notification n the Official Gazette until further orders. By order and in the name of the Administrator of Goa, Daman and Diu K.M. Nambiar, Under Secretary (Finance Exp.) Panaji, 27 th March, 1986. (Publish in the Official Gazette Series II No. 20 dated 14-8-1986) Finance Department Expenditure, Revenue and. Control Branch Notification No. 6/4/86-Fin(R&C) (4) In exercise of the powers conferred by sub-section (2) of section 2A of the Goa, Daman and Diu Entertainment Tax Act, 1964 (2 of 1964), the Government of Goa, Daman and Diu hereby appoints Shri . George Kuruvilla as Assistant Commissioner of Entertainment Tax for caring out the purposes of the said Act, with effect from 6-6-1986 (A.N) until further orders. By order and in the name of the Administrator of Goa, Daman and Diu. . K.M. Nambiar, Under Secretary (Finance Exp.). Panaji, 31st July, 1986. (Publish in the Official Gazette Series II No. 20 dated 14-8-1986) Notification No. 6/4/86-Fin(R&C) (3) In exercise of the powers conferred by Sub-section (1) of section 2A of the Goa, Daman and Diu Entertainment Tax Act, 1964 (2 of 1964), the Government of Goa, Daman and Diu hereby appoints Shri Anand Prakash as Commissioner of Entertainment Tax For carrying out the purposes of the said Act with effect from 3-7-1986 (A.N.) until further orders. By order and in the name of the Administrator of Goa, Daman and Diu. K. M. Nambiar, Under Secretary (Finance Exp.) PanajI. 31st July. 1986. (Publish in the Official Gazette Series II No. 20 dated 14-8-1986) Finance Department Expenditure, Revenue and Control Branch Notification No. EST/ADM/122/86-87 Read: Order No. CST/23/3/86/EST/25 dated 27-8-1986 of the Sales Tax Department, Panaji In exercise of the powers conferred by sub-section (3) of Section 2A of the Goa, Daman and Diu Entertainment Tax Act, 1964 (2 of 1964) Shri Joao N. E. Araujo‘ is appointed ,as Entertainment Tax Inspector for the purposes ,‘Of the said Act with effect from 15-9-86 (F. N.) until further ‗‘Orders. Anand Prakash, Commissioner of Entertainment Tax. Panaji, 28th November, 1986. (Publish in the Official Gazette Series II No. 39 dated 26-12-1986) Notification No. 14/17/84-Fin(R&C) Read: Government Order No. 6/3/81-PER(Vol. V) dated 11-6-1987. In exercise of the powers conferred by sub-Section (2) of section 2A, of the Goa, Daman and Diu Entertainment Tax Act, 1964 (2 of 1964) , the Government of Goa hereby APPOINTS Shri S.V. Bhadri, Grade II Officer of Goa, Civil Service as Assistant Commissioner of Entertainment Tax for Carrying out the purpose of the said Act with immediate effect until further orders. By order and hi the name of the Governor of Goa. K. M. Nambiar, Under Secretary (Finance Exp.) Panaji, 20th July, 1987. (Publish in the Official Gazette Series II No. 18dated 30-7-1987) GOVERNMENT OF GOA Finance (Revenue and Control) Department Notification No. 3/1/86-Fin (R&C) In exercise of the powers conferred by sub-section (3) of section 5 of the Goa, Daman and Diu Entertainment Tax Act, 1964 (Act 2 of 1964) the Government of Goa is pleased to exempt the following classes of entertainments from the liability to entertainment tax in whole, with effect from the 1st day of April, 1989.
1. All theatrical performances including drama, ballet, musical performances.
2. Entertainment provided by dance performance.
3. Entertainment provided by a game or sport. By order in the name of the Governor of Goa. K. M. Nambiar, Under Secretary (Fin. Exp.). Panaji, 31st March, 1989. (Publish in the Official Gazette Series II No. 52 (Extraordinary) dated 31-3-1989) Finance (Revenue and Control) Department Notification No. CET/ADM/1/3/89/116 Read: Order No. CST/23/3/EST/89/25 dated 4·4·1989 of the Sales Tax Department, Panaji. In exercise of the powers conferred by sub-section (3) of Section 2A of the Goa, Daman and Diu Entertainment Tax Act, 1964, (2 of 1964) Shri Ismail A. K. Shaikh is appointed as Entertainment Tax Inspector for the purposes 'of the said Act with effect from 25-4-1989 (F. N.), until further order. Lazmalsawma, Commissioner of Entertainment Tax. Panaji, 21st June 1989. (Publish in the Official Gazette Series II No. 16 dated 28-6-1989) Finance (Revenue and Control) Department Notification No. 6/9/88-Fin(R&C)Part IV Read: Government Order No. 3-40-88-PER dated 12-1-1990, In exercise of the powers conferred by sub-section (1) of section 2A of the Goa, Daman and Diu Entertainment Tax Act, 1964 (2 of 1964), the Government of Goa hereby appoints .Shri Anshu Prakash, I.A.S., as Commissioner of Entertainment t Tax for carrying out the purposes of the said Act with effect from 13-1-1990 (F. N.), until further orders. By order and in the name of the Governor of Goa K. M. Nambiar; Under Secretary (Fin. Exp.) (Publish in the Official Gazette Series II No. 18 dated 2-8-1990) Finance (Revenue and Control) Department Office of Commissioner of Entertainment Tax Notification No. CET/ADM/l/3/90-91/149 Read: Order No. CST/23/3/EST/90/709 dated 11-6-1990, of the Sales Tax Department, Panaji. In exercise of the powers conferred by sub-section (3) 'Of Section 2A of the Goa, Daman and Diu Entertainment Tax Act, 1964 (2 of 1964) Shri L. L. Cardozo is appointed as Assistant Entertainment Tax Officer for the purpose of the said Act with effect from 14.-6- 1990 (F. N.) until further orders. Anshu Prakash Commissioner of Entertainment Tax. Panaji, 17th August, 1990. (Publish in the Official Gazette Series II No. 22 dated 30/8/1990) Notification No. 6/4/86-Fin(R&C)(A) Read: Government Order No. 6/4/91-PER-PART dated 15-10-1996 In exercise of the powers conferred by sub-section (1) of section 2A of the Goa, Daman and Diu Entertainment Tax Act, 1964 (2 of 1964) the Government of Goa hereby appoints Shri. D. H. Kenaudekar, as Asst. Commissioner of Entertainment Tax for carrying out the purpose of the said Act with effect from 16-10-1966 (forenoon) until further orders. By order and in the name of the Governor of Goa S.V. Madkaikar, Under Secretary (Fin-Exp.) Panaji, 11 th November, 1996. (Publish in the Official Gazette Series II No. 34 dated 21-11-1996) Notification No. 5/22/2000-FIN (R&C) Read: Government Order No. 6/3/81-PER (Vol. VIII) dated 17-8-2000. In exercise of the powers conferred by sub-section (1) of section 2A of the Goa, Daman and Diu. Entertainment Tax Act, 1964 (Act 2 of 1964) (hereinafter called the "said Act"), the Government of Goa hereby appoints Shri A. T. Kamat, as Commissioner of Entertainment Tax, for the purposes of the said Act, with immediate effect, until further orders. By order and in the name of the Governor of Goa. Yvonne Cunha, Under Secretary (Fin-Exp.). Panaji, 22nd September, 2000. (Publish in the Official Gazette Series II No. 27 dated 5-10-2000) Notification No. 6/3/98-FIN (R&C) Read: Government Order No. 6/3/81-PER (VoI.VII) dated 17-8-2000. In exercise of the powers conferred by sub-section (2) of section 2A of the Goa, Daman and Diu Entertainment Tax Act, 1964(Act20f1964}, (hereinafter called the "said Act"), the Government of Goa hereby appoints Shri Vallabh K. Kamat, as Assistant Commissioner of Entertainment Tax, for the purposes of the said Act, with immediate effect, until further orders. By order and in the name of the Governor of Goa. Yvonne Cunha, Under Secretary (Finance-Exp.). Panaji, 25th September; 2000 (Publish in the Official Gazette Series II No. 27 dated 5-10-2000) Notification No. S/9/88-Fin (R&C)/Part-IV Read: Government Order No. 3/33/93-PER dated 10-9-1998. In exercise of the powers conferred by sub-section (i) of section 2A of the Goa, Daman and Diu Entertainment -Tax Act, 1964 (Act 2 of 1964) (hereinafter referred to as the said Act) and in supersession of all earlier Notifications in this regard, the Government of Goa hereby appoints Smt. Rinku Dhugga Koirwar, IAS as Commissioner of Entertainment Tax, for carrying out the purposes of the said Act, with immediate effect. By order and in the name of the Governor of Goa. A. M. Bhandare, Under Secretary (Finance-Exp). Panaji, 9th December, 1998. (Publish in the Official Gazette Series II No. 40 (Extraordinary-2) dated 31-12-1998) GOVERNMENT OF GOA Department Finance Revenue & Expenditure Division Notification No. 3/2/2001-Fin (R&C) In pursuance of the first proviso o sub-clause (iv) of clause (f) of section 2 of the Goa Entertainment Tax Act, 1964, (Act 2 of 1964) (hereinafter called the ―Said Act‖), the Government of Goa hereby notifies the Commissioner of Entertainment Tax as the Officer for the purpose of said first proviso to sub-clauses (iv) of clause (f) of section 2 of the said Act, with immediate effect. Further the Government of Goa is pleased to notify that the period of every six months from the date of approval of the period of every six months from the date of approval of the project of the proprietor/owner/lessor of the theater, shall be the period within which the proprietor/owner/lessor shall spend the amount charged by the said proprietor/owner/lessor towards service charges, for maintenance and providing facilities and safety measures in permanent cinema theaters. By order and in the name of the Governor of Goa. Yvonne Cunha, Under Secretary (Finance-Exp.). Panaji, 19th October, 2001. (Publish in the Official Gazette Series II No. 29(Extraordinary-3) dated 24-10-2001) Notification No. 5/18/200l-Fin (R&C) (iii) Read: Government Order No. 6/3/81-PER (Vol. VIII)-C dated 11-6-2001. In exercise of the powers conferred by sub-section (2) of section 2A of the Goa Entertainment Tax Act, 1964 (Act 2 of 1964) {hereinafter called the "said Act"}, the Government of Goa hereby appoints Shri. A. D. Loliyekar, as Assistant Commissioner of Entertainment Tax, for carrying out the purposes of the said Act, with immediate effect, until further orders. By order and in the name of the Governor of Goa. Yvonne Cunha, Under Secretary (Finance-Exp.). Panaji, 18th October, 2001. (Publish in the Official Gazette Series II No. 31 dated 1-11-2001) Notification No. 5/11/2001-FIN (R&C)(ii) Read: Government Order No. 6/4/91-PER-Part (Vol. VII) dated 27-04-2001. In exercise of the powers conferred by sub-section (1) of section 2A of the Goa Entertainment Tax Act, 1964 (Act 2 of 1964), the Government of Goa hereby appoints Shri Y. S. Pai Bir, as Additional Commissioner of Entertainment Tax, for carrying out the purposes of the said Act, in the whole of the State of Goa, with immediate effect, until further orders. By order and in the name of the Governor of Goa. Yvonne Cunha, Under Secretary (Finance-Exp.). Panaji, 28th November, 2001. (Publish in the Official Gazette Series II No. 38 dated 20-12-2001) Notification No. CST/04/03/2002-03/374 In exercise of the powers conferred by sub-section (3) of section 2A of the Goa Entertainment Tax Act, 1964, (Act No.2 of 1964) the following officials are appointed as Entertainment Tax Inspectors for the purpose of the said Act, with immediate effect. 1 Shri Tanaji P. Naik 2 Smt. Nita B. Joshi 3 Smt. Joanita Fernandes 4 Smt. Priya R. Naik 5 Shri Shashi V. Naik 6 Smt. Vandana M. Bale. A. T. Kamat, Commissioner of Sales Tax. B. Panaji, 3rd May, 2002. (Publish in the Official Gazette Series II No. 7 dated 16-5-2002) Notification No. 5/17/2002-Fin (R&C)
(ii) Read: Government Order No. 6/2/2000-Fin (R&C) dated 15-2-2002. In exercise of the powers conferred by sub-section (2) of Section 2A of the Goa Entertainment Tax Act, 1964 (2 of 1964), (hereinafter called the "said Act"), the Government of Goa hereby appoints Shri S. G. Dalal, as Entertainment Tax Officer, for carrying out the purposes of the said Act, until further orders. By order and in the name of the Governor of Goa. Yvonne Cunha, Under Secretary (Fin-Exp.). Panaji, 13th June, 2002. (Publish in the Official Gazette Series II No. 11 (extraordinary-4) dated 18-6-2002) Department of Finance Revenue & Control Division Notification No. 6/11(2003-Fin(R&C) Read: Government Order No. 6/4/89-Fin (R&C) dated16-5-2003. In exercise of the powers conferred by sub-section (2) of section 2Aof the Goa Entertainment Tax Act, 1964 (Act 2 of 1964) (hereinafter called the "said Act"), the Government of Goa hereby appoints the following Officials as Entertainment Tax Officers, for carrying out the purposes of the said Act, with immediate effect. 1) Shri Santosh S. Kundaikar. 2) Shri Harish Namdeo Adconkar. 3) Kum. Sangeeta Sakharam Rawool. 4) Shri Umakant Nhanu Korkarikar. 5) Smt. Fransquinha Oliveira. 6) Kum. Sarita Sadashiv Marathe. By order and in the name of the Governor of Goa. D, G. Sardessai, Under Secretary (Fin-Exp.). Panaji, 30th June 2003. (Publish in the Official Gazette Series II No. 17 dated 24-6-2003) Notification No. 6/10/2003-Fin(R&C)(2) Read: Government Order No. 6/4/2001-PER dated 11-4-11003. In exercise of the powers conferred by sub-section (2) of section 2A of the Goa Entertainment Tax Act, 1964 (Act 2 of 1964) (hereinafter called the "said Act"), the Government of Goa hereby appoints Shri Meghanath P. Porob as Assistant Commissioner of Entertainment Tax, for carrying out the purposes of the said Act, with immediate effect. By order and in the name of the Governor of Goa. C. G. Sardessai, Under Secretary (Fin-Exp). Panaji, 30th June, 2003. (Publish in the Official Gazette Series II No. 14 (Supplement) dated 3-6-2003) Notification No.6/15/2004-Fin(R&C)(iii) Read: Government Orders No. 6/4/91-PER-Part-II dated 19-11-2004 and 13-12-2004. In exercise of the powers conferred by clause (b) of Section 2 read with sub-section 2A of the Goa Entertainment Thx Act, 1964 (Act 2 of 1964) (hereinafter called the ':said Act"), and all other powers enabling it in this behalf, the Government of Goa, in supersession of the Government notification No. 6/3/98-FIN(R&C) dated 25-9-2000, published in the Official Gazette, Series II, No. 27, dated 5-10-2000, hereby appoints Shri Vallabh K. Kamat, as Additional Commissioner of Entertainment Tax, for carrying out the purposes of the said Act with immediate effect. By order and in the name of the Governor of Goa. Shrikant M. Polle, Under Secretary (Fin-Exp.). Porvorim, 2nd March, 2005. (Publish in the Official Gazette Series II No. 51 dated 17-3-2005) Notification No. 6/15/2004-Fin(R&C)(iii) Read:· Government Order; No. 6/4/91-PER-Part-lII dated 19-11-2004 and 13-12-2004. In exercise of the powers conferred by sub-section(2) , of Section2A of the Goa Entertainrnent Tax Act, 1964 (Act 20f 1964) (hereinafter called the "said Act"), the Government of Goa, hereby appoints Shri Ashok V. Rane, as Assistant Commissioner of Entertainment Tax for carrying' out the purposes of the said Act, with immediate effect. By order and in the name of the Governor of Goa. Shrikant M, Polle, Under Secretary (Fin-Exp.), Porvorim, 2 nd March, 2005 (Publish in the Official Gazette Series II No. 51 dated 17-3-2005) Department of Finance Revenue & Control Division Notification No. 3/2/2006-Fin(R&C)(3) In exercise of the powers conferred on the Government under Section 2A of Goa Entertainment Tax Act, 1964 (Act No. 2 of 1964) (hereinafter referred to the said Act), hereby appoint Shri Vallabh K. Kamat and Shri Shamsundar G. Korgaonkar, as the Commissioner and the Additional Commissioner of Entertainment (Commissioner and the Additional Commissioner of Commercial Taxes) to carry out the purposes of the said Act. This notification comes into effect immediately. By order and in the name of the Governor of Goa. Vasanti H. Parvatkar, Under Secretary, Fin. (R&C). Porvorim, 6th November, 2007. (Publish in the Official Gazette Series II No.34 dated 22-11-2007) Notification No. 6/2/2005-Fin(R&C) Read: Government Order No. 6/2/2002-PER (Part) dated 02-07-07. In exercise of the powers conferred by sub-section (2) of Section 3 of the Goa Entertainment Tax Act, 1964 (Act 2 of 1964) (hereinafter called the said Act), the Government of Goa hereby appoints Shri Vikas S. N. Gaunekar, as Assistant Commissioner of Entertainment Tax, for carrying out the purpose of the said Act, with taking over of charge. By order and in the name of the Governor of Goa. Vasanti H. Parvatkar, Under Secretary, Fin. (R&C). Porvorim, 9th August, 2007. (Publish in the Official Gazette Series II No.21 dated 23-8-2007) Notification No. 6/2/2005-Fin(R&C) Read: Government Order No. 6/2/2002-PER (Part) dated 02-07-07. In exercise of the powers conferred by sub-section (2) of Section 2A of the Goa Entertainment Tax Act, 1964 (Act 2 of 1964) (hereinafter called the said Act), the Government of Goa hereby appoints Shri Ashok V. Rane, as Assistant Commissioner of Entertainment Tax, for carrying out the purpose of the said Act, with taking over of charge. By order and in the name of the Governor of Goa. Vasanti H. Parvatkar, Under Secretary, Fin. (R&C). Porvorim, 9th August, 2007. (Publish in the Official Gazette Series II No.21 dated 23-8-2007) Notification No. 6/9/2004-Fin(R&C)(iii) Read: Government Order No. 6/2/2002-PER dated 24-6-2004. In exercise of the powers conferred by sub-section (2) of Section 2A of the Goa Entertainment Tax Act, 1964 (Act 2 of 1964) (hereinafter called the said Act), the Government of Goa hereby appoints Shri K. V. Signapurkar, as Assistant Commissioner of Entertainment Tax, for carrying out the purposes of the said Act, with taking over of charge. By order and in the name of the Governor of Goa. Vasanti H. Parvatkar, Under Secretary, Fin. (Bud.-I). Porvorim, 3rd January, 2007. (Publish in the Official Gazette Series II No.41 dated 11-1-2007) GOVERNMENT OF GOA Department of Finance Revenue & Control Division Notification 3/2/2006-Fin(R&C)(4) In exercise of the powers conferred by sub -section (5) of Section 3 of the Goa Entertainment Tax Act, 1964 (Act 2 of 1964) (hereinafter called as the said Act), and all other powers enabling it in this behalf, the Government of Goa hereby amends Schedules A, C and D appended to the said Act, as follows, namely:- I. In the Schedule A appended to the said Act,- i) in clause (b), the figure and word, drama shall be deleted. ii) after clause (b), the following clause shall be inserted, namely:- “(c) Drama Nil‖”; II. In the Schedule C appended to the said Act,- i) against item (iii), in column number (3), for the letters, figures and words Rs. 10/- per connection , the letters, figures and words, Rs. 10/- per connection per month shall be substituted; ii) against item (v), in column number (3), for the letters, figures and words Rs. 20/- per connection, the letters, figures and words Rs. 20/-per connection per month shall be substituted; III. In the schedule D appended to the said Act, against clauses (a) and (b), in column (4), for the expression 5% of the sale of chips on the income received by the proprietor towards casino games on slot machines wherever it occurs, the expression 5% of the sale of chips or the income received by the proprietor towards casino games either through slot machines or table games or any other games which are provided in the casinos shall be substituted. This notification shall come into force from the date of its publication in the Official Gazette. By order and in the name of the Governor of Goa. Vasanti H. Parvatkar, Under Secretary, Finance (R&C). Porvorim, 30th November, 2007. (Publish in the Official Gazette Series I No.35 (Extraordinary-2) dated 30-11-2007) GOVERNMENT OF GOA Department of Finance Revenue and Control Division Notification 3/2/2006-Fin(R&C)(7) In exercise of the powers conferred by clause (i) of sub-section (5) of section 3 of the Goa Entertainment Tax Act, 1964 (Act 2 of 1964) (hereinafter referred to as the ‗said Act‘), and all other powers enabling it in this behalf, the Government of Goa hereby amends the entries of the Schedule ‗B‘ appended to the said Act, as follows, namely:— In Schedule ‗B‘ appended to the said Act,—
(i) for entries against serial number (2), the following entries shall be substituted, namely:—
(ii) after serial number 2, the following entries shall be inserted, namely:— This notification shall come into force from the date of its publication in the Official Gazette. By order and in the name of the Governor of Goa. Vasanti H. Parvatkar, Under Secretary Fin. (R&C). Porvorim, 23rd June, 2009. (Publish in the Official Gazette Series I No.12 (Extraordinary-2) dated 24-6-2009) Rs. 2500/- per boat per annum.‖; ―2. Water sports of jet skiing or boat rides, parasailing or any other similar activity of entertainment. 10% of the amount paid for admission.‖. ―3. Motor cart rides, where the payment for admission per person, per ride, exceeds Rs. 100/-. GOVERNMENT OF GOA Department of Finance Revenue and Control Division Notification 3/2/2006-Fin(R&C)(8) In exercise of the powers conferred by clause (i) of sub-section (5) of section 3 of the Goa Entertainment Tax Act, 1964 (Act 2 of 1964) (hereinafter referred to as the ―said Act‖), and all other powers enabling it in this behalf, the Government of Goa hereby amends Schedule ‗D‘ appended to the said Act, as follows, namely:— In Schedule ‗D‘ appended to the said Act,—
(i) at serial number 1, against clauses (a) and (b) in column 2, for the letters and figures ―Rs. 200/-‖ appearing in column 3, the letters and figures ―Rs. 2000/-‖ shall be substituted;
(ii) in Note (1) thereto, for the letters and figures ―Rs. 200/-‖ appearing therein, the letters and figures Rs. 2000/-‖ shall be substituted. This Notification shall come into force from the date of its publication in the Official Gazette. By order and in the name of the Governor of Goa. Vasanti H. Parvatkar, Under Secretary, Fin(R&C). Porvorim, 31st August, 2009 (Publish in the Official Gazette Series I No.22 (Extraordinary) dated 31-8-2009) GOVERNMENT OF GOA Department of Finance Revenue and Control Division Notification No. 3/2/2006-Fin(R&C)(9) In exercise of the powers conferred by sub-section (2) of Section 2A of the Goa Entertainment Tax Act, 1964 (Act 2 of 1964) (hereinafter referred to as the ―said Act‖) and in supersession of earlier notifications issued in this regard, the Government of Goa hereby appoints all the Commercial Tax Officers appointed under sub-section (2) of Section 13 of the Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005), as Entertainment Tax Officers, within the area of their respective Jurisdiction, for the purposes of the said Act, with immediate effect, until further orders. By order and in the name of the Governor of Goa. Vasanti H. Parvatkar, Under Secretary Fin(R&C). Porvorim, 9th September, 2009. (Publish in the Official Gazette Series II No.25 dated 17-9-2009) Notification 3/2/2006-Fin(R&C)(10) In exercise of the powers conferred by clause (i) of sub-section (5) of section 3 of the Goa Entertainment Tax Act, 1964 (Act 2 of 1964) (hereinafter called as the ―said Act), and all other powers enabling it in this behalf, the Government of Goa hereby amends Schedules ‘A’, ‘C’ and ‘D’ appended to the said Act, as follows, namely:— (I) in Schedule ‘A’ appended to the said Act, for existing entries against serial number 1, the following entries shall be substituted, namely:— ―1. Exhibition of cinema films by cinema halls or theatres having valid licence for exhibition under the Cinematograph Act, 1952 (Central Act 37 of 1952) and under the Goa, Daman and Diu Cinematograph Rules, 1965:—
(a) On payment for admission not exceeding Rs. 50/- 10% of the amount paid for admission
(b) On payment for admission exceeding Rs. 50/- but not exceeding Rs. 100/- 25% of the amount paid for admission
(c) On payment for admission exceeding Rs. 100/- 35% of the amount paid for admission‖; (II) in Schedule ‗C‘ appended to the said Act,—
(i) against the entry at serial number (i), in column (3), for the figures “10/-”, the figures “15/-” shall be substituted;
(ii) the entry against serial number (iii) shall be omitted;
(iii) against the entry at serial number (v), in column (3), for the figures “.25/-”, the figures “30/-” shall be substituted; (III) in Schedule ‘D’ appended to the said Act,—
(i) at serial number 1, against clause (a), in column (3), for the letters and figures “Rs. 2000/”, the letters and figures “Rs. 500/-” shall be substituted;
(ii) for the existing Note the following Note shall be substituted, namely:— ―Note:—
(1) The coupons for payment of entry fee as provided in column (3) above shall be printed by the Office of the Commissioner of Commercial Taxes and the casino operators shall purchase the said coupons on making necessary remittances into Treasury through the challan.
(2) Casino Operators shall sell the coupons to the persons visiting the casino and maintain a register showing daily visits and also indicate the serial number of the coupons purchased by each of such visitors. Every coupon so issued shall contain the date and time of its issue. The register shall be kept open for inspection to the officials of the Commercial Tax Department.
(3) The counterfoils of the coupons sold shall be returned by the casino operator to the Office of the Commissioner of Commercial Taxes with the statement by 10th of every succeeding month or at the time of purchase of new coupons, whichever is earlier.
(4) The Commissioner shall have powers to inspect the casinos and any person found entered in the casino without purchase of coupon then the proprietor or the person running such casinos shall be penalized in terms of sub-section (4) of section 8A of the Act.
(5) For the purpose of levy of tax under this Schedule, the sale of chips/coins or the receipts received by the proprietor/operator towards casino games either on slot machine or table games or any other games provided in the casino, shall be assessed for each calendar day.‖. This Notification shall come into force from the date of its publication in the Official Gazette. By order and in the name of the Governor of Goa. Vasanti H. Parvatkar, Under Secretary, Fin. (R&C). Porvorim, 31st March, 2010. (Publish in the Official Gazette Series I No.1 (Extraordinary) dated 1-4-2010) Department of Finance Revenue & Control Division Notification 3/2/2006-Fin(R&C)(12) In exercise of the powers conferred by clause (i) of sub-section (5) of section 3 of the Goa Entertainment Tax Act, 1964 (Act 2 of 1964) (hereinafter called as the ―said Act‖) and all other powers enabling it in this behalf, the Government of Goa hereby amends Schedules ‘A’ and ‘D’ appended to the said Act, as follows, namely:— I. In Schedule ‘A’ appended to the said Act, for existing entry against serial number 1, the following entry shall be substituted, namely:— ―1. Exhibition of cinema films by cinema halls or theatres having valid licence for exhibition under the Cinematograph Act, 1952 (Central Act 37 of 1952) and under the Goa, Daman and Diu Cinematograph Rules, 1965,—
(a) on payment for admission not exceeding Rs. 75/- Nil.
(b) on payment for admission exceeding Rs. 75/- 25% of the amount paid for admission‖. II. In Schedule ‘D’ appended to the said Act, against serial number,—
(i) against clause (a), in column (3), for the figures “10%”, the figures “15%” shall be substituted; and
(ii) against clause (b), in column (3), for the letters and figures “Rs. 2000/-”, and for the figures “10%”, the letters and figures “Rs. 500/-” and the figures “15%” shall be respectively substituted. This Notification shall come into force with effect from 1st day of April, 2012. By order and in the name of Governor of Goa. Ajit S. Pawaskar, Under Secretary, Finance (Rev. & Cont.). Porvorim, 30th March, 2012. (Publish in the Official Gazette Series I No.52 (Extraordinary-2) dated 31-3-2012) Notification 3/2/2006-Fin(R&C)(18) In exercise of the powers conferred by clause (i) of sub-section (5) of section 3 of the Goa Entertainment Tax Act, 1964 (Act 2 of 1964) (hereinafter called as the ―said Act‖), and all other powers enabling it in this behalf, the Government of Goa hereby amends Schedule ‗D‘ appended to the said Act, as follows, namely:— In Schedule ‗D‘ appended to the said Act, at serial number 1,—
(i) against clause (a), in column (3), for the letters and figures “Rs. 500/-”, the letters and figures “Rs. 700/-” shall be substituted;
(ii) against clause (b), in column (3), for the letters and figures ”Rs. 500/-”, the letters and figures “Rs. 700/-” shall be substituted. This Notification shall come into force with effect from the 1st day of April, 2014. By order and in the name of the Governor of Goa. Ajit S. Pawaskar, Under Secretary, Finance (R&C). Porvorim, 28th March, 2014. (Publish in the Official Gazette Series I No.52 (Extraordinary) dated 28-3-2014) Department of Public Grievances Directorate of Public Grievances Notification No. 1/22/2013-14/DPG/GPGRAMS/III/1(2) In exercise of the powers conferred by sub-sections (1) and (2) of Section 4 and clause
(b) of Section 2 of the Goa (Right of Citizens to Time-Bound Delivery of Public Services) Act, 2013 (Goa Act 19 of 2013) (hereinafter referred to as the ―said Act‖) and in supersession of the Government Notification No. 1/22/2013-14/DPG/GPGRAMS/III/1(2) dated 06-02-2014, published in the Official Gazette, Series II No. 45 dated 06-02-2014, the Government of Goa hereby designates the officers mentioned in column (3) of the Schedule below as designated officers and specifies the services as mentioned in column (2) of the Schedule below to be public services for the purposes of the said Act and further specifies the time limits as mentioned in column (4) of the Schedule below, within which the public services as specified in column (2) of the Schedule below shall be provided by the respective designated officers as mentioned in the corresponding entries in column (3) of the Schedule below and also specifies the authorities mentioned in column (5) of the Schedule below as Appellate Authorities in respect of the public services specified in the corresponding entries in column (2) of the Schedule below: Schedule Sr. No. Public Service Designated Officer Time limit Appellate Authority 1 2 3 4 5 A–Directorate of Accounts 1 Submission of the service book a non-Gazetted government employee to the Director of Accounts for determining qualifying service Head of Office On the employee completing eighteen years of service or on his being left with five years of service before the date of retirement, whichever is earlier Head of the Department. 2 Determining qualifying service of a Gazetted government employeeS Dy. Director of Accounts (Gazetted Officers‘ Section) On the employee completing eighteen years of service or on his being left with five years of service before the date of retirement, whichever is earlier Director of Accounts. 3 Submission of the pension proposal to the Director of Accounts in case of retirement on superannuation of non- Head of Office in which employee is working Six months prior to the date of retirement on superannuation Head of the Department of his respective office. Gazetted employees 4 Submission of pension proposal to the Director of Accounts in case of retirement on superannuation of Gazetted employees Dy. Director of Accounts (Gazetted Officers‘ Section) Six months prior to the date of retirement on superannuation Director of Accounts 31 Registration under The Goa Tax on Entry of Goods (Amendment) Act, 2013 (Goa Act 5 of 2013) [16-5-2013] Commercial Tax Officer in charge Three days Asst. Commissioner of Commercial Taxes in charge. 32 Renewal of Registration under The Goa Entertainment Tax Act, 1964 (No. 2 of 1964) Commercial Tax Officer in charge Three days Asst. Commissioner of Commercial Taxes in charge 33 Registration under Tax Deducted at Source Commercial Tax Officer in charge Three days Asst. Commissioner of Commercial Taxes in charge. 34 Renewal of registration under Tax Deducted at Source Commercial Tax Officer in charge Three days Asst. Commissioner of Commercial Taxes in charge. Notes: (1) In case the application in respect of any public service specified in column (2) of the above schedule is referred to the Government for approval or to the concerned authority for legal opinion/advice, the time consumed in such reference shall be excluded while reckoning the time limit specified in column (4) of the above Schedule.
(2) Time limit as specified in column (4), in respect of the public service as specified in column (2) of the above schedule, shall commence from the date of submission of application thereof complete in all respects and with all the requisite supporting documents. This notification shall come in to force with effect from 2nd April, 2015. By order and in the name of the Governor of Goa. Fransquinha Oliveira, Under Secretary (Public Grievances). Panaji, 8th April, 2015. (Publish in the Official Gazette Series II No. 3 dated 16-4-2015) GOVERNMENT OF GOA Department of Finance Revenue & Control Division Notification 3/2/2006-Fin(R&C)(21) In exercise of the powers conferred by clause (i) of sub-section (5) of section 3 of the Goa Entertainment Tax Act, 1964 (Act 2 of 1964) (hereinafter called to as the ―said Act‖), and all other powers enabling it in this behalf, the Government of Goa hereby amends Schedule ‘D’ appended to the said Act, as follows, namely:— In Schedule ‘D’ appended to the said Act, for existing Note (3), the following Note shall be substituted, namely:— “(3) The casino operator shall submit the counterfoils of the coupons sold alongwith the statement thereof to the Office of the Commissioner of Commercial Taxes by 10th of every succeeding month or at the time of purchase of new coupons, whichever is earlier. The counterfoils shall be returned to the casino operator after verifying the same with the statement.”. This Notification shall come into force from the date of its publication in the Official Gazette. By order and in the name of the Governor of Goa. Ajit S. Pawaskar, Under Secretary, Finance (R&C). Porvorim, 21st March, 2016. (Published in the Official Gazette Series-I No. 51(Extraordinary-2) dated 22-3-2016) Notification 3/2/2006-Fin(R&C)(22) In exercise of the powers conferred by clause (i) of sub-section (5) of section 3 of the Goa Entertainment Tax Act, 1964 (Act 2 of 1964) (hereinafter called as the ―said Act‖), and all other powers enabling it in this behalf, the Government of Goa hereby amends the Schedule D appended to the said Act, as follows, namely:— In Schedule D appended to the said Act, at serial number 1,—
(i) against clause (a), in column (3), for the letters and figures “Rs. 700/-”, the letters and figures “Rs. 1,000/-” shall be substituted;
(ii) against clause (b), in column (3), for the letters and figures “Rs. 700/-”, the letters and figures ”Rs. 1,000/-” shall be substituted. This Notification shall come into force with effect from the 1st day of April, 2016. By order and in the name of the Governor of Goa. Ajit S. Pawaskar, Under Secretary, Finance (R&C). Porvorim, 30th March, 2016. (Published in the Official Gazette Series-I No. 52 (Extraordinary-2) dated 30-3-2016) GOVERNMENT OF GOA Department of Finance Revenue & Control Division — Notification 3/2/2006-Fin(R&C)(23) In exercise of the powers conferred by clause (i) of sub-section (5) of section 3 of the Goa Entertainment Tax Act, 1964 (Act 2 of 1964) (hereinafter called as the ―said Act‖) and all other powers enabling it in this behalf, the Government of Goa hereby amends Schedule ‘E’ appended to the said Act, as follows, namely:— In Schedule ‘E’ appended to the said Act, in the Note,
(i) for clause (c), the following clause shall be substituted, namely:— “(c) Any part of the year to be considered as full year for the purpose of payment of registration/renewal charges, however, no renewal charges shall be payable in respect of the registration certificate which is expiring on the 31st day of March, 2017.”
(ii) clause (e) shall be omitted. This Notification shall come into force with effect from the 1st day of April, 2017. By order and in the name of the Governor of Goa. Sushama D. Kamat, Under Secretary, Finance (R&C). Porvorim, 30th March, 2017. (Published in the Official Gazette Series-I No. 52 (Extraordinary) dated 30-3-2017) GOVERNMENT OF GOA Department of Finance Revenue & Control Division Notification 3/2/2006-Fin(R&C)(17) In exercise of the powers conferred by clause (i) of sub-section (5) of Section 3 of the Goa Entertainment Tax Act, 1964 (Act 2 of 1964) (hereinafter called as the “said Act”) and all other powers enabling it in this behalf, the Government of Goa hereby amends Schedules ‘A’ and ‘E’ appended to the said Act, as follows, namely:— I. In Schedule ‘A’ appended to the said Act,-
(i) for existing entry against serial number 5, the following entry shall be substituted, namely:- ―5. Game or Sports (other than those specified in any of the Schedules appended to this Act), whether held indoor or outdoor, to which persons are admitted on payment,— a) On payment for Nil admission not exceeding Rs. 500/- nil
(b) On payment for admission exceeding for admission Rs. 500/- 10% of the amount paid
(ii) after entry at serial number 5, the following entry shall be inserted, namely:- ―6. Any of the above class of Entertainment except at serial numbers 3
(a), 4 (b) (i) and 5 (a), where the number of persons admitted or likely to be admitted exceeds 2000 25% of the amount paid for admission.‖; (II) In Schedule ‗E‘ appended to the said Act,-
(i) against serial number (v), in column (3), for the letters and figures “Rs. 5,000/-”, the letters and figures “Rs. 10,000/-” shall be substituted;
(ii) against serial number (vi), in cloumn (3), for the letters and figures “Rs. 10,000/-”, the letters and figures “Rs. 20,000/-” shall be substituted;
(iii) against serial number (xii), in column (3), for the letters and figures “Rs. 1,000/-”, the letters and figures “Rs. 2,000/-” shall be substituted;
(iv) against serial number (xiii), in column (3), for the letters and figures “Rs. 2,000/-”, the letters and figures “Rs. 4,000/-” shall be substituted;
(v) against serial number (xiv), in column (3), for the letters and figures “Rs. 1,000/-”, the letters and figures “Rs. 2,000/-” shall be substituted. This Notification shall come into force from the date of its publication in the Official Gazette. By order and in the name of the Governor of Goa. Ajit S. Pawaskar, Under Secretary, Finance (R&C). Porvorim, 23rd December, 2013. (Published in the Official gazette Series I No. 38 (Extraordinary) dated 24-12-2012) No. 1/2/2008-Fin(R&C) (11) Government of Goa, Finance (Rev. & Cont.) Department, Secretariat, Porvorim, Bardez Goa. Dated : 30-03-2011 NOTIFICATION In exercise of the powers conferred by clauses (i) and (ii) of sub-section (5) of section 3 of the Goa Entertainment Tax Act, 1964 (Goa Act 2 of 1964) (hereinafter referred to as the ―said Act‖), and all other powers enabling it in this behalf, the Government of Goa hereby amends Schedule ―A‖ appended to the said Act, as follows‘ namely:- In schedule ―A‖ appended to the said Act, for the existing entries against serial number 1, the following entries shall be substituted, namely:- ―1. Exhibition of cinema films by halls or theaters having valid license for exhibition under the Cinematograph Act, 1952 (Central Act 37 of 1952) and under the Goa, Daman and Diu Cinematography Rules, 1965:-
(a) On payment for admission not exceeding Rs. 50/- Nil
(b) On payment fopr admission exceeding Rs. 50/- 25% of the amount paid for admission. This Notification shall come into force with effect from 1st day of April, 2011. By order and in the name of the Governor of Goa Surendra F. Naik Under Secretary Finance (R&C) Subject:- Entertainment Tax — Exemption to Circus Companies - Ordered. Notification Notification (1) NOTIFICATION