Amendment status not verified — confirm the current text below against the official source.
Procedure preliminary to imposing tax under section 104.— A Council before imposing any of the taxes referred to in section 104 shall observe the following preliminary procedure:— (a) it shall, by resolution passed at a special meeting, select for the purpose one or other of the taxes specified in that section and approve the bye-laws concerning the tax selected, and in such bye-laws specify— (i) the classes of persons or of property or of both, which the Council proposes to make liable, and any exemptions which it proposes to make; 351 Inserted by the Amendment Act 17 of 1998. 352 Omitted vide Section 173 of the Goa Goods And Services Tax Act, 2017(Goa Act 4 of 2017) original clause read as follows : “an octroi” 353 Substituted by the Amendment Act 13 of 1994. 354 Substituted by the Amendment Act 13 of 1994. 81 (ii) the amount or rate at which the Council proposes to assess each such class; (iii) the mode of levying and recovering the tax and the dates on which it or instalments (if any) thereof shall be payable; (iv) all other matters which the Government by rules made in this behalf may require to be specified therein; (b) when such a resolution is passed, the Council shall take further action to obtain the previous sanction of the Government to the bye-laws under section 307.