The Goa Tax on Entry of Goods Act, 2000
goa · 2000
- S. 11[Short title, extent and commencement] — (1) This Act may be called the Goa Tax on Entry of Goods Act, 2000
- S. 2Definitions
- S. 3—
- S. 3BSet-off in respect of tax paid goods in certain circumstances
- S. 3DAmendment to the Schedule
- S. 4—
- S. 5Collection of tax by Central Government or the Government
- S. 6Penalty for collection in contravention of section 4
- S. 7Payment and disbursement of amounts wrongly collected by dealers as tax
- S. 8Registration of dealers
- S. 9Definitions
- S. 10Levy of tax
- S. 11Levy and collection of tax and penalties
- S. 12Exemption of tax in certain circumstances
- S. 13Restriction to registration, etc
- S. 14Returns and assessment
- S. 15Security deposit
- S. 16Cancellation of assessments in certain cases
- S. 17Payment of tax for entry of goods escaping assessment
- S. 18Payment of tax in advance
- S. 19Payment and recovery of tax
- S. 20Power to withhold refund in certain cases
- S. 21Recovery of tax from certain other persons
- S. 22Liability of firms
- S. 23Assessment of legal representative
- S. 24Tax payable on transfer of business, etc
- S. 25Power of State Government to exempt or reduce tax
- S. 26The Authorities
- S. 27Change of incumbent of an office
- S. 28Appeals
- S. 29Appeal to the Tribunal
- S. 30Revisional powers of Commissioner and Deputy Commissioner
- S. 31Revision by High Court
- S. 32Limitation in regard to passing orders in respect of certain proceedings
- S. 33Appeal to High Court
- S. 34Rectification of mistakes
- S. 35Maintenance of accounts by dealers and issue of sales bills or cash memorandum
- S. 36Powers to order production of accounts and powers of entry, inspection and seizure
- S. 37Recognition of excise/sales tax check posts or barriers for the purposes of the Act
- S. 38Transit of goods by road through the State and issue of transit pass
- S. 39Forwarding agency, etc
- S. 40Submission of certain records, by owners etc
- S. 41Offences and penalties
- S. 42Cognizance of offence
- S. 43Composition of offences
- S. 44Assessment, etc
- S. 45Bar of certain proceedings
- S. 46Courts not to set aside or modify assessment except as provided in this Act
- S. 47Burden of proof
- S. 48Refund of tax in certain cases
- S. 49Power to make rules
- S. 50Laying of rules and Notifications before the State Legislature
- S. 51Power to remove difficulties