Amendment status not verified — confirm the current text below against the official source.
Scale of refund.— Where a tax on any barge has been paid for any period and it is proved to the satisfaction of the Taxation Authority that the barge has not been used 7 Substituted by (Third Amendment) Rules, 1979, published in the Official Gazette, Series I No. 51 dated 22-3-1979. The original Rule 14 reads as follows: “14. Declaration of non-use.– (1) The registered owner of, or any person who has possession or control of a barge without intending to use or keep for such use a barge in the inland waters of the Union Territory and desiring to be exempted from payment of tax on that account shall, before the commencement of the quarter referred to in rule 8 and during which the barge is not intended to be used, submit a declaration in Form ‘F’ to the Taxation Authority alongwith the tax licence and the tax token and giving the complete address where the barge shall be kept. (2) Notwithstanding anything contained in sub-rule (1), if such owner or person proves to the satisfaction of the Taxation Authority, subject to such conditions as may be required by him in this behalf, that the barge was not used or kept for use, during the period for which tax has not been paid, the Taxation Authority may certify that such barge has not been used or kept for use during such period, in form ‘G’. ” Manual of Goa Laws (Vol. I) – 471 – Barge Tax Act during the whole of that period or a continuous part thereof not being less than six continuous months, refund shall be made according to the following scale— a) When tax has been paid for a quarter and the barge has not plied for the full quarter, 80% of the tax paid. b) When the tax has been paid for a full year and i) The barge has not plied for not less than six months. 40% of the tax paid. ii) The barge has not plied for the full year. 80% of the tax paid. 8[“18. Appeal.— (1) Every appeal under Section 14 of the Act shall be made in the form of petition addressed to the Administrative Tribunal and the decision of the said Administrative Tribunal thereon shall be final; (2) The petition of appeal shall be presented in person or through a legal practitioner or a recognised agent or may be sent by registered post. (3) Every petition shall state succinctly the grounds on which the order appealed from is attached and shall bear the signature or thumb impression of the appellant or applicant and shall also contain a brief statement of facts on which the appellant or applicant relies in support of his appeal or petition and the grounds of his objection to the order against which the appeal or petition is made. It shall further be accompanied by necessary document in proof of payment of tax and the penalty, if any, and that may be due as per the order passed by the Taxation Authority or any other officer or authority under the Act.