Amendment status not verified — confirm the current text below against the official source.
Special mode of recovery.— (1) Notwithstanding anything contained in any law or contract to the contrary, the Commissioner may, at any time, or from time to time, by notice in writing, a copy of which shall be forwarded to the proprietor or person at his last address known to the Commissioner, require,— (a) any person from whom any amount of money is due or may become due to a proprietor or person who has failed to pay the amount of tax due or penalty imposed under this Act; or (b) any person who holds or may subsequently hold money for or on account of such proprietor or person, to pay to the Commissioner, either forthwith upon the money becoming due or being held at or within the time specified in the notice, but not before the money becomes due or is held as aforesaid, so much of the money as is sufficient to pay the amount due by the proprietor or the person, in respect of arrears of tax and penalty or both, or the whole of the money when it is equal to or less than that amount. Explanation.— For the purpose of this section, the amount of money due to a proprietor or a person from or money held for or on account of a proprietor or a person, by any person shall be calculated after deducting therefrom such claims, if any, lawfully subsisting as may have fallen due for payment by such proprietor or person to such person. (2) The Commissioner may at any time, amend or revoke any such notice, or extend the time for making any payment in pursuance of such notice. (3) Any person making any payment in compliance with a notice under this section shall be deemed to have made the payment under the authority of the proprietor or the Manual of Goa Laws (Vol. II) – 127 – Entertainment Tax Act and Rules person and the receipt of the Commissioner shall constitute a good and sufficient discharge of the liability of such person, to the extent of the amount referred to in the receipt. (4) Any person discharging any liability to the proprietor or person after receipt of the notice referred to in this section shall be personally liable to the Commissioner to the extent of the liability discharged, or to the extent of the liability of the proprietor or person for tax and penalty, whichever is less. (5) Where a person to whom a notice under this section is sent objects to it, by statement in writing that the sum demanded or any part thereof is not due or payable to the proprietor or person or that the amount held for or on account of the proprietor or person is under genuine dispute, the Commissioner shall hold an inquiry and after giving a reasonable opportunity of being heard to such person and the proprietor or person shall make such order as he thinks fit. (6) Any amount of money which a person is required to pay to the Commissioner or for which he is personally liable to the Commissioner under this section shall, if it remains unpaid, be recoverable as an arrear of land revenue.] 48[8. Imposition of penalty.— If, while assessing or re-assessing the amount of tax due from a proprietor or person under any provisions of this Act or while passing an order in appeal, revision or rectification proceedings, it appears to the Commissioner that such proprietor or person has,— (a) failed to apply for registration as required by section 3G or has carried on the activity of providing entertainment without being registered, in contravention of section 3G; or (b) failed, without reasonable cause, to comply with any notice in respect of the proceedings under section 6A or section 6C; or (c) failed to disclose any transaction of receipt or has failed to furnish returns by the prescribed date or has failed to show in the return the appropriate liability to pay tax or has failed to disclose fully and truly all material facts necessary for the proper and correct quantification of the tax liability, then the Commissioner may after giving the proprietor or person an opportunity of being heard, by an order in writing, impose upon the proprietor or person by way of penalty, in addition to any tax assessed or re-assessed or found due in appeal or revision or rectification proceedings, as the case may be, a sum not exceeding one and a half times the amount of tax so assessed or re-assessed or found due in the appeal or revision or rectification proceedings] 49[8A. Imposition of penalty for contravening certain provisions.— (1) If a proprietor or person— (a)(i) not being liable to pay tax under this Act, collects any sum by way of entertainment tax; or 48 Substituted by the Amendment Act 20 of 2006. 49 Section 8-A to 8-I inserted by the Amendment Act 20 of 2006. Manual of Goa Laws (Vol. II) – 128 – Entertainment Tax Act and Rules (ii) being registered collects any amount by way of entertainment tax in excess of the tax payable by him; or (iii) otherwise collects tax in contravention of the provisions of section 8E; or (b) being liable to pay tax under this Act, or was required so to do by the Commissioner by a notice, served on him, fails in contravention of sub-section (1) of section 8F to keep a true account of his turnover of receipts of entertainment provided or fails when directed so to do under that section to keep any account or record in accordance with direction, he shall be liable to pay, in addition to any tax for which he may be liable, a penalty of an amount as follows:— (i) If the Commissioner is satisfied that any proprietor or person has acted in contravention referred to in sub-clause (i) and (iii) of clause (a), he may, after giving such proprietor or person a reasonable opportunity of being heard, direct him to pay by way of penalty, a sum not exceeding one and half times the tax collected in contravention of the said provision. (ii) Where there has been a contravention referred to in sub-clause (ii) of clause (a) or in clause (b), a penalty not exceeding one half times the tax in addition to any sum collected by the proprietor or person by way of tax in contravention of section 8E shall be forfeited to the Government after giving such proprietor or person an opportunity of being heard. (2) If the Commissioner, in the course of any proceeding under this Act or otherwise, has reason to believe that any person has become liable to a penalty or forfeiture or both penalty and forfeiture of any sum under sub-section (1), he shall serve on such person a notice in the prescribed manner requiring him on a date and at a place specified in the notice to attend and show cause as to why a penalty or forfeiture or both penalty and forfeiture of any sum as provided in sub-section (1) should not be imposed on him. (3) The Commissioner shall, thereupon, hold an inquiry and shall make such order as he thinks fit. (4) If the Commissioner has reason to believe that the entry into this casino to any person is allowed without payment of charges for admission as provided in column (3) of Schedule ‘D’ appended to this Act then the proprietor or the person operating such casino shall be imposed a penalty of Rs. 2,000/- per person. (5) If any proprietor or person or distributor required to furnish any information or produce accounts as provided in section 6H:— (a) wilfuly refuses or neglects to furnish such information as may be required by that section; or (b) wilfuly furnishes or causes to be furnished any information which he knows to be incorrect or false; or (c) wilfuly conceals any material information, he shall on conviction, be punished with fine which may extend to Rs. 5,000/- and in case of continuing offence to a further fine of Rs. 100/- per day after the first day during which the offence continues. Manual of Goa Laws (Vol. II) – 129 – Entertainment Tax Act and Rules (6) No prosecution for an offence under this Act shall be instituted in respect of the same facts on which a penalty has been imposed under this section.