Amendment status not verified — confirm the current text below against the official source.
Definitions.— (1) In this Act, unless the context otherwise requires— 1 In place of expression “31st of March, 2005” substituted vide Amendment Act 15 of 2016. 2 In place of expression “Luxury Tax Law and Entry Tax Law” substituted vide Amendment Act 15 of 2016. (a) “applicant” means an applicant referred to in section 5 and includes “dealer” or 3[hotelier or proprietor], his legal heir, successor, assignee, or nominee; 4[(b) “arrears of tax, penalty and interest” means,— (i) tax, by whatever name called, payable by a dealer or a hotelier upon assessment or otherwise under the relevant Act in respect of the specified period; or (ii) penalty imposed upon dealer or a hotelier, for the default in furnishing returns and/or payment of tax, in accordance with the provisions of the relevant Act, in respect of the specified period; or (iii) interest payable by a dealer or a hotelier under the relevant Act for default in payment of tax or delay in payment of tax, beyond the specified time, in respect of the specified period;] (c) “Commissioner” means the Commissioner as referred to in the relevant Act; (d) “dealer” means the dealer defined in section 2 of 5[Goa Sales Tax Act, 1964 (Act 4 of 1964) or the Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005)]; (e) “designated authority” means the authority specified in section 3; 6[(ee) “Form” means a Form appended to this Act;] (f) “Government” means the Government of Goa; (g) “hotelier” means the hotelier defined in section 2 of the Goa Tax on Luxuries Act, 1988 (Act 17 of 1988); (h) “prescribed” means prescribed by rules made under this Act; 7[(hh) “proprietor” means the proprietor defined in section 2(q) of the Goa Entertainment Tax Act, 1964 (Act 2 of 1964) or section 2(ii) of the Goa Tax on Luxuries Act, 1988 (Goa Act 17 of 1988), as the case may be;] 3 In place of expression “hotelier” substituted vide Amendment Act 15 of 2016. 4 Clause (b) of Section-2 substituted vide Amendment Act 15 of 2016.Orignal provision read as follows:- “(b) “arrears of tax, penalty and interest” means,— (i) tax, by whatever name called, payable by a dealer or a hotelier upon assessment or otherwise under the relevant Act in respect of the specified period; or (ii) penalty imposed upon dealer or a hotelier, for the default in furnishing returns and/or payment of tax, in accordance with the provisions of the relevant Act, in respect of the specified period; or (iii) interest payable by a dealer or a hotelier under the relevant Act for default in payment of tax or delay in payment of tax, beyond the specified time, in respect of the specified period;” 5 In place of expression “Goa Sales Tax Act, 1964 (Act 4 of 1964)” substituted vide Amendment Act 15 of 2016. 6 Inserted vide Amendment Act 15 of 2016. 7 Inserted vide Amendment Act 15 of 2016. 8[(i) “relevant Act” means,— (i) the Goa Sales Tax Act, 1964 (Act 4 of 1964); or (ii) the Goa Tax on Luxuries Act, 1988 (Act 17 of 1988); or (iii) the Central Sales Tax Act, 1956 (Central Act 74 of 1956); or (iv) the Goa Tax on Entry of Goods Act, 2000 (Act 14 of 2000), the rules and the Notifications issued thereunder;] (j) “specified period” means any period of assessment upto the financial year ending on 9[31st day of March, 2015] (2) Unless there is anything repugnant to the subject or context, all words and expressions used in this Act, which are not defined herein, but defined or used in the relevant Act, shall have the same meaning as respectively assigned to them in the relevant Act.