Bare ActsThe Goa (Recovery of Arrears of Tax through Settlement) Act, 2009

Section 16

Power to remove difficulties

Amendment status not verified — confirm the current text below against the official source.

Power to remove difficulties.— If any difficulty arises in giving effect to any of the provisions of this Act, the Government may, by order published in the Official Gazette, as the occasion may require, do anything which appears to it to be necessary to remove the difficulty: Provided that no such order shall be made after expiry of two years from the date of coming into force of this Act. 16[SCHEDULE “FORM I Application for Settlement (See section 5) To, The Designated Authority, _____________________ _____________________ I _________________________ Proprietor/Partner/Karta/Managing Director/Director/Principal Officer/duly authorized Officer/ President/Secretary/legal heir/Successor /assignee or nominee/myself/on behalf of an applicant, being eligible under section 4 of the Goa (Recovery of Arrears of Tax through Settlement) Act, 2009, hereby apply for settlement of arrears of tax, penalty and interest. I furnish hereunder the requisite particulars :— (1) Reference to Certificate of Registration : (i) VAT TIN : (ii) CST No. : (iii) Entry Tax Regn. No. : (iv) Luxury Tax Regn. No. : (v) Pre-VAT Sales Tax No. : (vi) Entertainment Tax : Regn. No. (2) Name of the applicant : (3) Status of the applicant : (4) Name and Style of the business : or The trade name of the business : (5) Address of the Business.— (i) Principal place of business : 16 Schedule substituted by the Amendment Act 15 of 2016. Earlier schedule shown in the Annexure-A. (ii) Factory premises : (6) Present postal address, if it is different from (5) above : (7) Period in respect of assessment of tax, interest and penalty, to which the application relates (Enclose copy of the assessment order for reference) 01-04- __ to31-03- ____ Whether it is Sales Tax/CST/Luxury Tax/Entertainment Tax/Entry Tax/VAT:— - (8) Arrears of tax applied for Settlement: (i) Tax in arrears : (ii) Interest in arrears : (iii) Penalty in arrears : _____________ Total_____________ (9) (i) the reference of the appeal/ petition filed (Please enclose a copy thereof) : (ii) Authority with which it is pending either for hearing or decision : (iii) In case the appeal is pending before Tribunal, whether fifty per cent of the disputed amount is already paid? If yes, furnish details. (Please enclose a copyies of challan) : (iv) Date of presentation of appeal/review /revision, so pending : FORM II Intimation to the applicant by the designated authority [See section 6(2)] No.____________ To, ________________________________ Partner/Proprietor/Manager/Director of _____________________________ Address:________________________ Registration No. ________ under the relevant Act. Acknowledgement No.____________________ Arrears in respect of period of assessment 01-04- _____ to 31-03-________ Sir/Madam, With reference to your application bearing acknowledgement No. _______ dated _________, for the settlement of arrears of tax, interest and penalty relating to the period ________________ received in my office on __________, you are hereby informed that the amount payable for settlement of arrears of tax and/or interest has been determined by me under sub-section (1) of section 6 of the Goa (Recovery of Arrears of Tax through Settlement) Act, 2009, as follows: (i) Arrears of tax in dispute Rs. _____________ (ii) Arrears of interest Rs. _____________ (iii) Arrears of penalty Rs. _____________ (iv) Amount of tax and interest determined payable for settlement:- Tax Rs. _____________ Interest Rs. _____________ Penalty Rs. _____________ Total Rs. _____________ (Rupees __________________________________________ only) You are required to pay the amount by generating an e-challan within twenty days from the receipt of this intimation and furnish a self-attested photocopy of the receipted copy thereof to this office. Date: Signature (Seal) Designation ___________________________ (Appropriate designated authority) FORM III Certificate of settlement issued by the designated authority [See section 8(1)] On the basis of the application made by________ _______________________ (name of the applicant), who is carrying on/used to carry on the business in the trade, name of _______________________ at ___________________________(address) and who is/was holding R. C. (Local/Central/Luxury/Entry/Entertainment) No. ________________ and TIN No. ________ under the _____________ (name of the relevant Act), it is certified that the Arrears of tax, interest and penalty arisen for the assessment period ____________________ which was pending in review/appeal/revision before ______________ (name of the appropriate review/appellate/ revisional authority), being review/appeal/revision case No. ________________, has been settled under sub- section (1) of section 8 of the Goa (Recovery of Arrears of Tax through Settlement) Act,

Section 16 – The Goa (Recovery of Arrears of Tax through Settlement) Act, 2009 | DailyLaw.ai