THE GOA BARGE TAX ACT, 1973

{
    "id": 572,
    "slug": "goa-barge-tax-act-1973",
    "title": "THE GOA BARGE TAX ACT, 1973",
    "short_title": "The Goa Barge Tax Act, 1973",
    "act_number": "10",
    "act_year": 1973,
    "act_type": "STATE",
    "location": "Goa, Daman and Diu",
    "law_status": "valid",
    "enactment_date": "1973-06-28",
    "description": "The Goa Barge Tax Act, 1973",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "An ACT",
            "chapter": null,
            "content": "to impose a tax on barges in the Union territory of Goa, Daman and Diu and for other matters\nconnected therewith.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "Introductory Recital",
            "chapter": null,
            "content": "Be it enacted by the Legislative Assembly of Goa, Daman and Diu in the Twenty-fourth\nYear of the Republic of India as follows:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "1",
            "title": "Section 1. Short title, extent and commencement",
            "chapter": null,
            "content": "1. Short title, extent and commencement. (1) This Act may be called the Goa Barge Tax\nAct, 1973.\n(2) It extends to the whole of the Union territory of Goa, Daman and Diu.\n(3) It shall be deemed to have come into force on the 1st day of March, 1971.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "1",
            "title": "Section 1(1)",
            "chapter": null,
            "content": "(1) This Act may be called the Goa Barge Tax\nAct, 1973.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 30
        },
        {
            "number": "1",
            "title": "Section 1(2)",
            "chapter": null,
            "content": "(2) It extends to the whole of the Union territory of Goa, Daman and Diu.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 40
        },
        {
            "number": "1",
            "title": "Section 1(3)",
            "chapter": null,
            "content": "(3) It shall be deemed to have come into force on the 1st day of March, 1971.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 50
        },
        {
            "number": "2",
            "title": "Section 2. Definitions",
            "chapter": null,
            "content": "In this Act, unless the context otherwise requires, -",
            "footnote": "",
            "is_definition": false,
            "sort_order": 60
        },
        {
            "number": "2",
            "title": "Section 2(1)",
            "chapter": null,
            "content": "(1) \"barge\" means every description of water craft mechanically propelled and which is\nused or is capable of being used as means of transport of minerals;",
            "footnote": "",
            "is_definition": true,
            "sort_order": 70
        },
        {
            "number": "2",
            "title": "Section 2(2)",
            "chapter": null,
            "content": "(2) \"Government\" means the Government of the Union territory;",
            "footnote": "",
            "is_definition": true,
            "sort_order": 80
        },
        {
            "number": "2",
            "title": "Section 2(3)",
            "chapter": null,
            "content": "(3) \"prescribed\" means prescribed by rules made under this Act;",
            "footnote": "",
            "is_definition": true,
            "sort_order": 90
        },
        {
            "number": "2",
            "title": "Section 2(4)",
            "chapter": null,
            "content": "(4) \"quarter\" means a period of three months commencing on the first day of April, the first\nday of July, the first day of October, or the first day of January, of each year; and the term\n\"quarterly\" shall be construed accordingly;",
            "footnote": "",
            "is_definition": true,
            "sort_order": 100
        },
        {
            "number": "2",
            "title": "Section 2(5)",
            "chapter": null,
            "content": "(5) \"registered owner\" means a person in whose name a barge is registered \"under the\nInland Steam Vessels Act, 1917;",
            "footnote": "1917",
            "is_definition": true,
            "sort_order": 110
        },
        {
            "number": "2",
            "title": "Section 2(6)",
            "chapter": null,
            "content": "(6) \"tax\" means the tax levied under this Act;",
            "footnote": "",
            "is_definition": true,
            "sort_order": 120
        },
        {
            "number": "2",
            "title": "Section 2(7)",
            "chapter": null,
            "content": "(7) \"taxation authority\" means such officer or authority as the Government may, by\nnotification in the Official Gazette, appoint to be taxation authority for the whole of the Union\nterritory or for any area or areas thereof for the purposes of this Act;",
            "footnote": "",
            "is_definition": true,
            "sort_order": 130
        },
        {
            "number": "2",
            "title": "Section 2(8)",
            "chapter": null,
            "content": "(8) \"tax licence\" means a licence issued under section 5;",
            "footnote": "",
            "is_definition": true,
            "sort_order": 140
        },
        {
            "number": "2",
            "title": "Section 2(9)",
            "chapter": null,
            "content": "(9) \"tax token\" means a token issued under section 5 indicating therein the amount of tax\nwhich has been paid and includes a fresh tax token issued in place of the original token under this\nAct;",
            "footnote": "",
            "is_definition": true,
            "sort_order": 150
        },
        {
            "number": "2",
            "title": "Section 2(10)",
            "chapter": null,
            "content": "(10) \"Union territory\" means the Union territory of Goa, Daman and Diu;",
            "footnote": "",
            "is_definition": true,
            "sort_order": 160
        },
        {
            "number": "2",
            "title": "Section 2(11)",
            "chapter": null,
            "content": "(11) \"year\" means the financial year.",
            "footnote": "",
            "is_definition": true,
            "sort_order": 170
        },
        {
            "number": "3",
            "title": "Section 3. Levy of tax",
            "chapter": null,
            "content": "3. Levy of tax. There shall be levied and collected on all barges used or kept for use in the\nUnion territory, a tax at the rates fixed by the Government, by notification in the Official Gazette,\nbut not exceeding the maximum rates specified in the Schedule to this Act.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 180
        },
        {
            "number": "4",
            "title": "Section 4(1)",
            "chapter": null,
            "content": "4. Declaration and payment of tax. (1) Every registered owner or person having\npossession or control of a barge in the Union territory shall fill up and sign a declaration in the\nprescribed form stating the prescribed particulars and shall deliver the same to the taxation authority\nwithin the prescribed time.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 190
        },
        {
            "number": "4",
            "title": "Section 4(2)",
            "chapter": null,
            "content": "(2) The tax to which a registered owner or person having possession or control of a barge\nappears by such declaration to be liable under section 3 shall be paid by him, -\n(a) for a year at the rate specified by the Government under section 3, or\n(b) subject to the provisions contained in the Note to the Schedule to this Act, for one or\nmore quarters.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 200
        },
        {
            "number": "4",
            "title": "Section 4(2)(a)",
            "chapter": null,
            "content": "(a) for a year at the rate specified by the Government under section 3, or",
            "footnote": "",
            "is_definition": false,
            "sort_order": 210
        },
        {
            "number": "4",
            "title": "Section 4(2)(b)",
            "chapter": null,
            "content": "(b) subject to the provisions contained in the Note to the Schedule to this Act, for one or\nmore quarters.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 220
        },
        {
            "number": "4",
            "title": "Section 4(3)",
            "chapter": null,
            "content": "(3) The tax shall be paid within such time and in such manner as may be prescribed.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 230
        },
        {
            "number": "4",
            "title": "Section 4(4)",
            "chapter": null,
            "content": "(4) Where the amount of tax under sub-section (2) for any period of less than one year,\ncontains a part of a rupee, then if such part is fifty paise or more, it shall be increased to one\ncomplete rupee and if such part is less than fifty paise, it shall be ignored.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 240
        },
        {
            "number": "5",
            "title": "Section 5(1)",
            "chapter": null,
            "content": "5. Issue of tax token and tax licence. (1) When a person pays the amount of tax leviable\nunder section 3 in respect of a barge the taxation authority shall issue to such person,\n(a) a token, in the prescribed form, specifying therein the period for which such tax has\nbeen paid, and\n(b) a tax licence, in the prescribed form, specifying therein the rate at which the tax is\nleviable and the period for which the tax has been paid:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 250
        },
        {
            "number": "5",
            "title": "Section 5(1)(a)",
            "chapter": null,
            "content": "(a) a token, in the prescribed form, specifying therein the period for which such tax has\nbeen paid, and",
            "footnote": "",
            "is_definition": false,
            "sort_order": 260
        },
        {
            "number": "5",
            "title": "Section 5(1)(b)",
            "chapter": null,
            "content": "(b) a tax licence, in the prescribed form, specifying therein the rate at which the tax is\nleviable and the period for which the tax has been paid:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 270
        },
        {
            "number": "5",
            "title": "Proviso to Section 5(1)",
            "chapter": null,
            "content": "Provided that whenever the tax payable under this Act is revised by the Government under\nsection 3, it shall be the duty of the taxation authority to indicate in the tax licence the rate as so\nrevised.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 280
        },
        {
            "number": "5",
            "title": "Section 5(2)",
            "chapter": null,
            "content": "(2) No barge liable to tax under this Act shall be used or kept for use in the Union territory\nunless the registered owner or the person having possession or control of such barge has obtained a\ntax licence under sub-section (1) in respect of that period.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 290
        },
        {
            "number": "6",
            "title": "Section 6(1)",
            "chapter": null,
            "content": "6. Additional declaration. - (1) When a barge used or kept for use in the Union territory is\naltered in such manner as to render the registered owner or the person who has possession or control\nof such barge liable to the payment of additional tax under section 7, such owner or person shall fill\nup, sign and deliver in the manner provided in sub-section (2), an additional declaration and shall,\nalong with such additional declaration accompanied by the tax token and the tax licence in respect\nof such period pay to the taxation authority an additional tax payable under that section which he\nappears by such additional declaration to be liable to pay in respect of such barge.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 300
        },
        {
            "number": "6",
            "title": "Section 6(2)",
            "chapter": null,
            "content": "(2) The additional declaration shall be in the prescribed form containing the prescribed\nparticulars and shall be delivered to the taxation authority after being duly filled up and signed\nwithin the prescribed time..",
            "footnote": "",
            "is_definition": false,
            "sort_order": 310
        },
        {
            "number": "6",
            "title": "Section 6(3)",
            "chapter": null,
            "content": "(3) The additional declaration shall indicate clearly also the nature of alteration made in the\nbarge.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 320
        },
        {
            "number": "6",
            "title": "Section 6(4)",
            "chapter": null,
            "content": "(4) On receipt of the additional tax under sub-section (1), the taxation authority shall issue\nto the registered owner or the person who has possession or control of the barge, a fresh tax token in\nplace of the original tax token and shall cause an entry of such payment to be made in the tax\nlicence.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 330
        },
        {
            "number": "7",
            "title": "Section 7. Payment of additional tax",
            "chapter": null,
            "content": "7. Payment of additional tax. - Where any barge in respect of which a tax for any period is\npayable or has been paid, is altered during such period as a result of which the capacity of the barge\nis increased in such a manner as to cause the barge to become a barge in respect of which a higher\nrate of tax is payable, the registered owner or the person who has possession or control of such\nbarge, shall, in addition to the tax, if any, due from him for that period, be liable to pay for the\nunexpired portion of such period since the barge is altered an additional tax of a sum equal to the\ndifference between the amount of tax payable for such unexpired portion at the higher rate and the\nrate at which the tax was payable or paid before the alteration for that portion; and until such\nadditional tax has been paid, the taxation authority shall not grant a fresh tax token in respect of the\nbarge so altered.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 340
        },
        {
            "number": "7",
            "title": "Explanation to Section 7",
            "chapter": null,
            "content": "Explanation. - In calculating the unexpired portion under this section any broken period in\na month shall be considered as a full month.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 350
        },
        {
            "number": "8",
            "title": "Section 8(1)",
            "chapter": null,
            "content": "8. Liability to pay arrears of tax of person succeeding to the ownership, possession or\ncontrol of barges. (1) If the tax leviable in respect of any barge remains unpaid by any person\nliable for the payment thereof and such person before having paid the tax has transferred the\nowner ship of such barge or has ceased to be in possession or control of such barge, the person to\nwhom the ownership of the barge has been transferred or the person who has possession or control\nof such barge shall be liable to pay the said tax to the taxation authority.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 360
        },
        {
            "number": "8",
            "title": "Section 8(2)",
            "chapter": null,
            "content": "(2) Nothing contained in this section shall be deemed to affect the liability of the person\nwho has transferred the ownership or has ceased to be in possession or control of such barge to pay\nthe said tax.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 370
        },
        {
            "number": "9",
            "title": "Section 9. Refund of tax",
            "chapter": null,
            "content": "9. Refund of tax. -Where a tax on any barge has been paid for any period and it is proved\nto the satisfaction of the taxation authority that the barge has not been used during the whole of that\nperiod or a continuous part thereof not being less than six continuous months, a refund shall be\nmade of such portion of the tax and subject to such conditions as may be prescribed.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 380
        },
        {
            "number": "10",
            "title": "Section 10. Exemptions",
            "chapter": null,
            "content": "10. Exemptions. Where the Government is of opinion that it is necessary or expedient in\nthe public interest so to do it may, by notification in the Official Gazette, and subject to such\nconditions as may be specified in the notification, exempt either totally or partially any class of\nbarges from the payment of the tax.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 390
        },
        {
            "number": "11",
            "title": "Section 11. Penalty payable when tax not paid",
            "chapter": null,
            "content": "11. Penalty payable when tax not paid. When any registered owner or any person who\nhas possession or control of any barge used or kept for use in the Union territory is in default in\nmaking the payment of tax, the taxation authority may, by order, direct that in addition to the\namount of arrears a sum not exceeding twice the quarterly tax in respect of such barge shall be\nrecovered from him by way of penalty.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 400
        },
        {
            "number": "11",
            "title": "Proviso to Section 11",
            "chapter": null,
            "content": "Provided that before giving such direction, the registered owner or such person shall be\ngiven a reasonable opportunity of being heard.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 410
        },
        {
            "number": "12",
            "title": "Section 12(1)",
            "chapter": null,
            "content": "12. Arrears of tax and penalty recoverable as arrears of land revenue. -(1) Any tax due\nand not paid as provided for by or under this Act and any sum directed to be recovered by way of\npenalty under section 11 shall be recoverable in the same manner as an arrear of land revenue.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 420
        },
        {
            "number": "12",
            "title": "Section 12(2)",
            "chapter": null,
            "content": "(2) The barge in respect of which the tax is due or in respect of which any sum has been\ndirected to be recovered as penalty under section 11 or its accessories may be distrained and sold in\npursuance of this section whether or not such barge or accessories is or are in the possession or\ncontrol of the person liable to pay the tax or penalty.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 430
        },
        {
            "number": "13",
            "title": "Section 13. Power to issue and detain in case of non-payment of tax",
            "chapter": null,
            "content": "13. Power to issue and detain in case of non-payment of tax. Without prejudice to the\nprovision of sections 11 and 12, where any tax due in respect of any barge has not been paid as\nprovided for by or under this Act, such officer or authority as may be prescribed, may seize and\ndetain the barge in respect of which the tax is due under this Act and for this purpose take or cause\nto be taken any steps he or it may consider necessary for the temporary safe custody of the barge,\nuntil the tax due in respect of the barge is paid.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 440
        },
        {
            "number": "14",
            "title": "Section 14(1)",
            "chapter": null,
            "content": "14. Appeal (1) Any person who is aggrieved by any order or direction of the taxation\nauthority or any other officer or authority under this Act may file an appeal before the\nAdministrative Tribunal constituted under the Goa, Daman and Diu Administrative Tribunal Act,\n1965, in such manner, within such time and on payment of such fees as may be prescribed.",
            "footnote": "1965",
            "is_definition": false,
            "sort_order": 450
        },
        {
            "number": "14",
            "title": "Section 14(2)",
            "chapter": null,
            "content": "(2) Every appeal filed under sub-section (1) shall be heard in such manner as may be\nprescribed.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 460
        },
        {
            "number": "15",
            "title": "Section 15. Power of the taxation authority to stop a barge",
            "chapter": null,
            "content": "15. Power of the taxation authority to stop a barge. The taxation authority or such\nofficer, being a gazetted officer, as may be prescribed in this behalf may,\n(a) enter any time between sunrise and sunset any premises where he has reason to believe\nthat a barge is kept, or\n(b) require the person who is in possession of a barge to stop such barge and cause it to\nremain stationary so long as may be reasonably necessary, for the purpose of satisfying itself or\nhimself that the amount of tax due in accordance with the provision of this Act in respect of such\nbarge has been paid or for carrying out such verification as may be prescribed.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 470
        },
        {
            "number": "15",
            "title": "Section 15(a)",
            "chapter": null,
            "content": "(a) enter any time between sunrise and sunset any premises where he has reason to believe\nthat a barge is kept, or",
            "footnote": "",
            "is_definition": false,
            "sort_order": 480
        },
        {
            "number": "15",
            "title": "Section 15(b)",
            "chapter": null,
            "content": "(b) require the person who is in possession of a barge to stop such barge and cause it to\nremain stationary so long as may be reasonably necessary, for the purpose of satisfying itself or\nhimself that the amount of tax due in accordance with the provision of this Act in respect of such\nbarge has been paid or for carrying out such verification as may be prescribed.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 490
        },
        {
            "number": "16",
            "title": "Section 16. Penalty",
            "chapter": null,
            "content": "16. Penalty. - Whoever-\n(a) as a registered owner or otherwise, has the possession or control of any barge used or kept for\nuse in the Union territory without having paid the amount of tax or additional tax, due in accordance\nwith the provisions of this Act in respect of such barge, or\n(b) makes a declaration or an additional declaration wherein the particulars required by or\nunder this Act to be therein set forth are not fully and truly stated, or\n(c) obstructs any officer in the exercise of the powers conferred by clause (a) of section 15\nor fails to stop the barge when required so to do under clause (b) of that section, shall, on conviction\nbe punishable -\n(i) with fine which shall not be less than a sum equal to the quarterly tax payable in respect\nof such barge, and which may extend to a sum equal to the annual rate in respect of such barge; and\n(ii) in the event of such person having been previously convicted of an offence under this\nsection, with fine which shall not be less than a sum equal to the tax payable in respect of such\nbarge for two quarters, and which may extend to a sum equal to twice the annual rate in respect of\nsuch barge.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 500
        },
        {
            "number": "16",
            "title": "Section 16(a)",
            "chapter": null,
            "content": "(a) as a registered owner or otherwise, has the possession or control of any barge used or kept for\nuse in the Union territory without having paid the amount of tax or additional tax, due in accordance\nwith the provisions of this Act in respect of such barge, or",
            "footnote": "",
            "is_definition": false,
            "sort_order": 510
        },
        {
            "number": "16",
            "title": "Section 16(b)",
            "chapter": null,
            "content": "(b) makes a declaration or an additional declaration wherein the particulars required by or\nunder this Act to be therein set forth are not fully and truly stated, or",
            "footnote": "",
            "is_definition": false,
            "sort_order": 520
        },
        {
            "number": "16",
            "title": "Section 16(c)",
            "chapter": null,
            "content": "(c) obstructs any officer in the exercise of the powers conferred by clause (a) of section 15\nor fails to stop the barge when required so to do under clause (b) of that section, shall, on conviction\nbe punishable -",
            "footnote": "",
            "is_definition": false,
            "sort_order": 530
        },
        {
            "number": "16",
            "title": "Section 16(i)",
            "chapter": null,
            "content": "(i) with fine which shall not be less than a sum equal to the quarterly tax payable in respect\nof such barge, and which may extend to a sum equal to the annual rate in respect of such barge; and",
            "footnote": "",
            "is_definition": false,
            "sort_order": 540
        },
        {
            "number": "16",
            "title": "Section 16(ii)",
            "chapter": null,
            "content": "(ii) in the event of such person having been previously convicted of an offence under this\nsection, with fine which shall not be less than a sum equal to the tax payable in respect of such\nbarge for two quarters, and which may extend to a sum equal to twice the annual rate in respect of\nsuch barge.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 550
        },
        {
            "number": "17",
            "title": "Section 17(1)",
            "chapter": null,
            "content": "17. Cognizances of offence etc. (1) No Court shall take cognizance of an offence\npunishable under this Act except upon a complaint in writing made by the taxation authority or any\nofficer authorised in this behalf by the Government by general or special order.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 560
        },
        {
            "number": "17",
            "title": "Section 17(2)",
            "chapter": null,
            "content": "(2) Any offence punishable under this Act may, either before or after institution of the\nprosecution, be compounded by the taxation authority.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 570
        },
        {
            "number": "18",
            "title": "Section 18(1)",
            "chapter": null,
            "content": "18. Protection of action done under the Act and bar to the jurisdiction. (1) No suit,\nprosecution or other legal proceedings shall lie against any person for anything in good faith done\nor intended to be done under this Act.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 580
        },
        {
            "number": "18",
            "title": "Section 18(2)",
            "chapter": null,
            "content": "(2) No civil court shall have jurisdiction to settle, decide or deal with any question or to\ndetermine any matter which is by or under this Act required to be settled, decided or dealt with or to\nbe determined by the taxation authority or any other officer or authority appointed under this Act.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 590
        },
        {
            "number": "19",
            "title": "Section 19(1)",
            "chapter": null,
            "content": "19. Power to make rules. (1) The Government may, by notification in the Official\nGazette, make rules to carry out the purpose of this Act.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 600
        },
        {
            "number": "19",
            "title": "Section 19(2)",
            "chapter": null,
            "content": "(2) In particular and without prejudice to the generality of the foregoing provision such\nrules may provide for all or any of the following matters, namely: -\n(a) the time within which, and the manner in which the tax shall be paid;\n(b) the form of declaration and additional declaration, particulars to be stated therein and the time\nwithin which the declaration or additional declaration shall be delivered under section 4 or section\n6, as the case may be;\n(c) the form of the tax token and the tax licence under sub-section (1) of section 5;\n(d) the conditions subject to which refund of tax may be allowed under section 9;\n(e) the officer or authority which may seize and detain a barge under section 13;\n(f) the manner in which, the time within which and the fee on payment of which, an appeal\nmay be filed and the manner in which such appeal shall be heard and decided under section 14;\n(g) the officer who may exercise powers under section 15;\n(h) any other matter which is to be, or may be prescribed.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 610
        },
        {
            "number": "19",
            "title": "Section 19(2)(a)",
            "chapter": null,
            "content": "(a) the time within which, and the manner in which the tax shall be paid;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 620
        },
        {
            "number": "19",
            "title": "Section 19(2)(b)",
            "chapter": null,
            "content": "(b) the form of declaration and additional declaration, particulars to be stated therein and the time\nwithin which the declaration or additional declaration shall be delivered under section 4 or section\n6, as the case may be;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 630
        },
        {
            "number": "19",
            "title": "Section 19(2)(c)",
            "chapter": null,
            "content": "(c) the form of the tax token and the tax licence under sub-section (1) of section 5;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 640
        },
        {
            "number": "19",
            "title": "Section 19(2)(d)",
            "chapter": null,
            "content": "(d) the conditions subject to which refund of tax may be allowed under section 9;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 650
        },
        {
            "number": "19",
            "title": "Section 19(2)(e)",
            "chapter": null,
            "content": "(e) the officer or authority which may seize and detain a barge under section 13;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 660
        },
        {
            "number": "19",
            "title": "Section 19(2)(f)",
            "chapter": null,
            "content": "(f) the manner in which, the time within which and the fee on payment of which, an appeal\nmay be filed and the manner in which such appeal shall be heard and decided under section 14;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 670
        },
        {
            "number": "19",
            "title": "Section 19(2)(g)",
            "chapter": null,
            "content": "(g) the officer who may exercise powers under section 15;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 680
        },
        {
            "number": "19",
            "title": "Section 19(2)(h)",
            "chapter": null,
            "content": "(h) any other matter which is to be, or may be prescribed.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 690
        },
        {
            "number": "19",
            "title": "Section 19(3)",
            "chapter": null,
            "content": "(3) Every rule made under this section shall be laid, as soon as may be after it is made,\nbefore the Legislative Assembly of the Union territory, while it is in session, for a total period of\nthirty days which may be comprised in one session or two or more successive sessions, and if\nbefore the expiry of the session immediately following the session or the successive sessions\naforesaid, the Legislative Assembly agrees in making any modification in the rule or the Legislative\nAssembly agrees that the rule 8-should not be made, the rule shall thereafter have effect only in\nsuch modified form or be of no effect, as the case may be; so, however, that any such modification\nor annulment shall be without prejudice to the validity of anything previously done under that rule.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 700
        },
        {
            "number": "72",
            "title": "Schedule - SCHEDULE",
            "chapter": null,
            "content": "Capacity of barge\r\n | Maximum annual rate per ton Rs.\r\n\r\n(a)\r\nLess than 1000 tonnes\r\n | Rs. 100.00\r\n\r\n(b) 1000 tonnes and above\r\n | Rs. 200.00",
            "footnote": "amended vide notification No. LD/Bill/10/76 dated 18/05/1976 published in Official Gazette Sr.1 No.9 dated 27/05/1976; amended vide notification No. 1/20/86-ILD dated 29/4/1986 published in Extraordinary Official Gazette Sr.1 No.9 dated 02/6/1986; substituted vide notification No.7/16/93-LA dated 1/10/1993 published in Official Gazette Sr.1 No.29 dated 14/10/1993; substituted vide notification No.7-6-2000/LA dated 15/5/2000 published in Official Gazette Sr. 1 No.6 dated 16/5/2000; substituted vide notification No.D-12028/5/Part/1462 dated 23/6/2000 published in Official Gazette Sr. II No.15 dated 13/07/2000; substituted vide notification No.7/15/2004-LA dated 24/8/2004 published in Extraordinary Official Gazette Sr.1 No.21 dated 24/8/2004; substituted vide notification No.7/24/2009-LA dated 05/2/2010 published in Extraordinary Official Gazette Sr.1 No.45 dated 05/02/2010; substituted vide notification No.7/4/2012-LA dated 23/8/2012 published in Official Gazette Sr.1 No.21 dated 23/8/2012.",
            "is_definition": false,
            "sort_order": 710
        },
        {
            "number": "73",
            "title": "Note to Schedule",
            "chapter": null,
            "content": "Note: When tax is not paid for the whole year at a time, but is paid for one or more quarters at a\r\ntime, the tax so payable for each quarter shall be an amount equal to one-fourth of the annual tax\r\nplus ten per cent of that amount\".",
            "footnote": "",
            "is_definition": false,
            "sort_order": 720
        }
    ],
    "metadata": {
        "Act ID": "197310",
        "Act Number": "10",
        "Enactment Date": "1973-06-28",
        "Act Year": "1973",
        "Short Title": "The Goa Barge Tax Act, 1973",
        "Department": "Law Department",
        "Type": "STATE",
        "Location": "Goa, Daman and Diu"
    },
    "updated_at": "2026-09-29 21:52:42"
}