Amendment status not verified — confirm the current text below against the official source.
The Goa Barge (Taxation on Goods) (Amendment) Act, 1993 (Act No. 22 of 1993) published in the Official Gazette, Series I No. 30 dated 21-10-1993. [Initially an Act was enacted under the title of Goa, Daman and Diu Barges (Taxation on Goods) Act, 1978 (Act No. 10 of 1978) however, due to order of Judicial Commissioner, the Act was became ineffective and new Act was enacted 1985]. Arrangement of sections 1 Short title, extent and commencement 2 Definitions. 3 Levy of tax on Goods 4 Submission of returns 5 Tax to be paid every month into Government Treasury 6 Procedure where no returns are submitted etc. 7 Taxes escaping assessment 8 Penalty for non-payment of tax 9 Recovery of tax, etc. 10 Appeal against demand 11 Maintenance of accounts and registers 12 Power to order production of accounts 13 Powers of entry and inspection 14 Composition of tax 15 Drawback, set off, refund, etc. 16 Offences, penalties and competent Court 17 Offences by companies 18 Composition of offences 19 Officers to be public servants 20 Bar of certain proceedings 21 Limitation for suits and prosecutions 22 Power to make rules GOVERNMENT OF GOA, DAMAN AND DIU Law Department (Legal Advice) — Notification LD/8/3/84 (D) (Part) The following Act which was passed by the Legislative Assembly of the Union territory of Goa, Daman and Diu on the 5th day of August, 1985 and assented to by the Administrator of Goa, Daman and Diu on 8th October, 1985, is hereby published for the general information of the public. B. S. Subbanna, Under Secretary (Drafting). Panaji, 29th October, 1985. Manual of Goa Laws (Vol. I) – 450 – Barge (Taxation on Goods) Act The Goa, Daman and Diu Barge (Taxation on Goods) Act, 1985 (Act No. 22 of 1985) AN ACT to provide for levy of tax on goods carried in barges in inland waters of the Union territory of Goa, Daman and Diu. Be it enacted by the Legislative Assembly of Goa, Daman and Diu in the Thirty-sixth year of the Republic of India as follows:—