Amendment status not verified — confirm the current text below against the official source.
Repeal and Saving.— (1) The Goa Tax on Infrastructure Act, 1997 (Goa Act No. 12 of 1997) is hereby repealed. (2) Notwithstanding such repeal, anything done or any action taken under the said Act shall be deemed to have been done or taken under this Act. -----7---- SCHEDULE (See section 3) CLASSIFICATION OF LAND USE IN OUTLINE DEVE- LOPMENT PLAN (ODP)/ZONING PLANS CATEGORY OF BUILDING OR STRUCTURE BUILD ON THE LAND MENTIONED IN OUTLINE DEVELOPMENT PLAN (ODP)/ZONING PLANS AND AS SPECIFIED IN COLUMN (1) RATE OF TAX ON INFRASTRUCTURE PAYABLE PER SQUARE METER OF FLOOR AREA (1) (2) (3) Residential (1) Residential building or structure which admeasures 100 square metre or below Nil (2) Residential building or structure which admeasures 101 square metre or above [Rs. 100/-] Commercial (3) Commercial building or structure [Rs. 250/-]* Industrial (4) Industrial building or structure Rs. 100/- CLASSIFICATION OF LAND USE IN REGIONAL PLAN CATEGORY OF BUILDING OR STRUCTURE BUILD ON THE SAID LAND USE IN REGIONAL PLAN RATE OF TAX ON INFRASTRUCTURE PAYABLE PER SQUARE METER OF FLOOR AREA 30[Infrastructu ral Projects/ facilities Infrastructural Projects such as Garbage Treatment facilities, Crematorium, Cemeteries, Public Toilets, Development of Garden. 4 5 6 Settlement Residential (1) Residential building or structure which admeasures 100 square meter or less Nil Nil (2) Residential building or structure which admeasures 101 square metre or above [Rs. 100/-]* Nil Commercial (3) Commercial building or structure [Rs. 250/-]* Nil Industrial (4) Industrial building or structure Rs. 100/- Nil] Secretariat, V. P. SHETYE, Porvorim–Goa. Secretary to the Government of Goa, Dated: 2-9-2009. Law Department (Legal Affairs). Amended vide Notification No. 45/1/TCP-09/Pt file/3417 dated 18-9-2009 published in the Official Gazette, Series I No. 26 dated 24-9-2009. -----8---- 31[Schedule] Type of area/ land Rate of Infrastructure tax payable, per square meter of built up area (1) (2) (3) (4) (5) Residential building Commercial Building Industrial building Other Buildings other Industrial Building Buildings/struct ures for small scale industrial activities including for the activity by the Small Scale industrial undertaking/ /micro enterprise/small enterprise. (A) (B) (A) (B) (c) (D) (E) Residential building or structure having a built up area which admeasures 100 sq. mts. or below Residential building or structure having a built up area which admeasures 101 sq. mts. or above Agriculture and allied structures Agro based industrial buildings/ /structures including agro- - tourism structures Recreational and entertainment structures, structures associated with dance floors, amusement parks, gokarting tracks Communic ation structures such as towers and the like whose built up area cannot be quantified Buildings/ /structure s not covered under (A) to (D) (1)Category A Coastal Panchayat areas and five major towns, namely, Panaji, Mapusa, Ponda, Mormugao and Margao NIL 32[Rs.350/- 33 [Rs.1200/-] 34 [Rs.350/-] 25% of the rate applicable to residential building 50% of the rate applicable to industrial building 50% of the rate applicable to commercial building Rs. 35[25,000] per structure 36[Rs. 250/- ] 25% of the rate applicable to industrial building. (2)Category B Other Municipal towns, Census towns and Village Panchayats adjoining or contiguous to the major towns of Panaji, Mapusa, Ponda, Mormugao and Margao NIL 37 [Rs.300/-] 38 [Rs.900/-] 39 [Rs.300/-] 25% of the rate applicable to residential building 50% of the rate applicable to industrial building 50% of the rate applicable to commercial building Rs. 40[15,000/- ] per structure 41[Rs. 250/-] 25% of the rate applicable to industrial building. (3) Category C Other Village Panchayat areas NIL 42 [Rs.250/-] 43 [Rs.600/-] 44 [Rs.250/-] 25% of the rate applicable to residential building 50% of the rate applicable to industrial building 50% of the rate applicable to commercial building Rs. 45[10,000/- ] per structure 46[Rs. 250/-] 25% of the rate applicable to industrial building. (4)Service charge for buildings constructed by any corporation or undertaking constituted NIL 75% of the rate specified in respective category above 75% of the rate specified in respective category above 75% of the rate specified in respective category above 75% of the rate specified in respective category above 75% of the rate specified in respective category above 75% of the rate specified in respective category above 75% of the rate specified in respective category above 75% of the rate applicabl e to residentia l building in respective 75% of the rate specified in respective category above. -----9---- under the Central or State enactment, or any State Government, or local bodies, in land/area specified above category above. _________________