Bare ActsThe Goa Municipalities Act, 1968

Section 137

Power to keep account current

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Power to keep account current. — A Council, if it thinks fit, instead of requiring payment of octroi due from any person, mercantile firm or public body to be made at the time when the animals or goods in respect of which the octroi is leviable are introduced within its octroi limits, may at any time direct that an account-current shall be kept on behalf of the Council of the octroi so due from such person, firm or body. Such account shall be settled at intervals not exceeding one month, and such person, firm or public body shall give such information or details and make such deposit or furnish such security as the Council or any officer authorized by it in this behalf shall consider sufficient to cover the amount which may at any time be due from such person, firm or body in respect of such dues. Any amount so due at the expiry of any such interval shall, for the purposes of Chapter X be deemed to be, and shall be recoverable in the same manner as, an amount claimed on account of any tax recoverable under the said Chapter.

Section 137 – The Goa Municipalities Act, 1968 | DailyLaw.ai