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THE GOA, DAMAN AND DIU BARGE TAX ACT, 1973

The Goa, Daman and Diu Barge Tax Act, 1973

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Sections

Preamble

Section 1

Section 1. Short title, extent and commencement

Section 1

Section 1(1)

Section 1

Section 1(2)

Section 1

Section 1(3)

Section 1

Section 2. Definitions

Section 2

Section 2(1)

Section 2

Section 2(2)

Section 2

Section 2(3)

Section 2

Section 2(4)

Section 2

Section 2(5)

Section 2

Section 2(6)

Section 2

Section 2(7)

Section 2

Section 2(8)

Section 2

Section 2(9)

Section 2

Section 2(10)

Section 2

Section 2(11)

Section 2

Section 3. Levy of Tax

Section 3

Section 4. Declaration and payment of tax

Section 4

Section 4(1)

Section 4

Section 4(2)

Section 4

Section 4(2)(a)

Section 4

Section 4(2)(b)

Section 4

Section 4(3)

Section 4

Section 4(4)

Section 4

Section 5. Issue of tax token and tax licence

Section 5

Section 5(1)(a)

Section 5

Section 5(1)(b)

Section 5

Proviso to Section 5(1)

Section 5

Section 5(2)

Section 5

Section 6. Additional declaration

Section 6

Section 6(2)

Section 6

Section 6(3)

Section 6

Section 6(4)

Section 6

Section 7. Payment of additional tax

Section 7

Explanation to Section 7

Section 7

Section 8. Liability to pay arrears of tax of person succeeding to the ownership, possession or control of barges

Section 8

Section 8(2)

Section 8

Section 9. Refund of Tax

Section 9

Section 10. Exemptions

Section 10

Section 11. Penalty payable when tax not paid

Section 11

Proviso to Section 11

Section 11

Section 12. Arrears of tax and penalty recoverable as arrears of land revenue

Section 12

Section 12(2)

Section 12

Section 13. Power to issue and detain in case of non-payment of tax

Section 13

Section 14. Appeal

Section 14

Section 14(2)

Section 14

Section 15. Power of the Taxation Authority to stop a barge

Section 15

Section 15(a)

Section 15

Section 15(b)

Section 15

Section 16. Penalty

Section 16

Section 16(a)

Section 16

Section 16(b)

Section 16

Section 16(c)

Section 16

Section 16(i)

Section 16

Section 16(ii)

Section 16

Section 17. Cognizances of offence, etc.

Section 17

Section 17(2)

Section 17

Section 18. Protection of action done under the Act and bar to the jurisdiction

Section 18

Section 18(2)

Section 18

Section 19. Power to make rules

Section 19

Section 19(2)

Section 19

Section 19(2)(a)

Section 19

Section 19(2)(b)

Section 19

Section 19(2)(c)

Section 19

Section 19(2)(d)

Section 19

Section 19(2)(e)

Section 19

Section 19(2)(f)

Section 19

Section 19(2)(g)

Section 19

Section 19(2)(h)

Section 19

Section 19(3)

Section 19

Schedule - SCHEDULE (As substituted by Goa Act 7 of 2012)

Section 72