The Goa, Daman and Diu Barge Tax Act, 1973

{
    "id": 16299,
    "slug": "the-goa-daman-and-diu-barge-tax-act-1973",
    "title": "The Goa, Daman and Diu Barge Tax Act, 1973",
    "short_title": "The Goa, Daman and Diu Barge Tax Act, 1973",
    "act_number": "(Act No. 10 of 1973)",
    "act_year": 1973,
    "act_type": "STATE",
    "location": "Goa",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "The Goa, Daman and Diu Barge Tax Act, 1973",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "1. Short title, extent and commencement.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "2. Definitions.",
            "chapter": null,
            "content": "(1) \"barge\" means every description of water craft mechanically propelled and which is used or is capable of being used as means of transport of minerals;\n(2) \"Government\" means the Government of the Union territory;\n(3) \"prescribed\" means prescribed by rules made under this Act;\n(4) \"quarter\" means a period of three months commencing on the first day of April, the first day of July, the first day of October, or the first day of January, of each year; and the term \"quarterly\" shall be construed accordingly;\n(5) \"registered owner\" means a person in whose name a barge is registered under the Inland Steam Vessels Act, 1917;\n(6) \"tax\" means the tax levied under this Act;\n(7) \"taxation authority\" means such officer or authority as the Government may, by notification in the Official Gazette, appoint to be taxation authority for the whole of the Union territory or for any area or areas thereof for the purposes of this Act;\n(8) \"tax licence\" means a licence issued under section 5;\n(9) \"tax token\" means a token issued under section 5 indicating therein the amount of tax which has been paid and includes a fresh tax token issued in place of the original token under this Act;\n(10) \"Union territory\" means the Union territory of Goa, Daman and Diu;\n(11) \"year\" means the financial year.",
            "footnote": "",
            "is_definition": true,
            "sort_order": 1
        },
        {
            "number": "3",
            "title": "3. Levy of Tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "4",
            "title": "4. Declaration and payment of tax.",
            "chapter": null,
            "content": "(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 more quarters.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "5",
            "title": "5. Issue of tax token and tax licence.",
            "chapter": null,
            "content": "(a) a token, in the prescribed form, specifying therein the period for which such tax has been paid, and\n(b) a tax licence, in the prescribed form, specifying therein the rate at which the tax is leviable and the period for which the tax has been paid:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "6",
            "title": "6. Additional declaration.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "7",
            "title": "7. Payment of additional tax.",
            "chapter": null,
            "content": "Explanation.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "8",
            "title": "8. Liability to pay arrears of tax of person succeeding to the ownership, possession or control of barges.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "9",
            "title": "9. Refund of Tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "10",
            "title": "10. Exemptions.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "11",
            "title": "11. Penalty payable when tax not paid.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "12",
            "title": "12. Arrears of tax and penalty recoverable as arrears of land revenue.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "13",
            "title": "13. Power to issue and detain in case of non-payment of tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "14",
            "title": "14. Appeal.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        },
        {
            "number": "15",
            "title": "15. Power of the Taxation Authority to stop a barge.",
            "chapter": null,
            "content": "(a) enter any time between sunrise and sunset any premises where he has reason to believe that 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 remain stationary so long as may be reasonably necessary, for the purpose of satisfying itself or himself that the amount of tax due in accordance with the provision of this Act in respect of such barge has been paid or for carrying out such verification as may be prescribed.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 14
        },
        {
            "number": "16",
            "title": "16. Penalty.",
            "chapter": null,
            "content": "(a) as a registered owner or otherwise, has the possession or control of any barge used or kept for use in the Union territory without having paid the amount of tax or additional tax, due in accordance with 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 under 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 or fails to stop the barge when required so to do under clause (b) of that section,\n(i) with fine which shall not be less than a sum equal to the quarterly tax payable in respect of 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 section, with fine which shall not be less than a sum equal to the tax payable in the respect of such barge for two quarters, and which may extend to a sum equal to twice the annual rate in respect of such barge.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 15
        },
        {
            "number": "17",
            "title": "17. Cognizances of offence, etc.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 16
        },
        {
            "number": "18",
            "title": "18. Protection of action done under the Act and bar to the jurisdiction.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 17
        },
        {
            "number": "19",
            "title": "19. Power to make rules.",
            "chapter": null,
            "content": "(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 within which the declaration or additional declaration shall be delivered under section 4 or section 6, 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 may 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.\n[\"Schedule\n( See section 3)\nCapacity of Barge\nMaximum annual rate per ton\n(a)\nLess than 1000 tons\nRs. 90.00\n(b)\n1000 tons and above\nRs. 145.00\nNote: - When tax is not paid for the whole year at a time, but is paid for one or more quarters at a time, the tax so payable for each quarter shall be an amount equal to one-fourth of the annual tax plus ten percent of that amount ]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 18
        }
    ],
    "metadata": {
        "Act ID": "goa224",
        "Act Number": "(Act No. 10 of 1973)",
        "Enactment Date": "",
        "Act Year": "1973",
        "Short Title": "The Goa, Daman and Diu Barge Tax Act, 1973",
        "Type": "STATE",
        "Location": "Goa"
    },
    "updated_at": "2026-09-29 21:55:19"
}