The Goa, Daman and Diu Barge (Taxation on Goods) Act, 1985

{
    "id": 16298,
    "slug": "the-goa-daman-and-diu-barge-taxation-on-goods-act-1985-1985",
    "title": "The Goa, Daman and Diu Barge (Taxation on Goods) Act, 1985",
    "short_title": "The Goa, Daman and Diu Barge (Taxation on Goods) Act, 1985",
    "act_number": "(Act No. 22 of 1985)",
    "act_year": 1985,
    "act_type": "STATE",
    "location": "Goa",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "The Goa, Daman and Diu Barge (Taxation on Goods) Act, 1985",
    "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 capable of being used as a means of transport of goods;\n(2) \"Government\" means the Government of Goa, Daman and Diu;\n(3) \"goods\" include minerals and anything carried by a barge except living persons, but does not include personal luggage of crew travelling in the barge and the equipment ordinarily used with the barge;\n(4) \"month\" means a calendar month;\n(5) \"prescribed\" means prescribed by the rules made under this Act;\n(6) \"registered owner\" means a person in whose name a barge is registered under any law for the time being in force;\n(7) \"tax\" means the tax referred to in section 3;\n(8) \"Tax Officer\" means such officer as the Government may, be notification in the Official Gazette, appoint to be the Tax Officer for the whole of the Union territory of Goa, Daman and Diu, or for any area or areas thereof for the purposes of this Act and the Government may appoint more than one officer as Tax Officer for the whole of the Union territory of Goa, Daman and Diu or for any area thereof.",
            "footnote": "",
            "is_definition": true,
            "sort_order": 1
        },
        {
            "number": "3",
            "title": "3. Levy of tax on Goods.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "4",
            "title": "4. Submission of returns.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "5",
            "title": "5. Tax to be paid every month into Government Treasury.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "6",
            "title": "6. Procedure where no returns are submitted etc.",
            "chapter": null,
            "content": "(a) where no returns have been submitted by the registered owner or his representative in respect of any barge for any month or portion thereof; or\n(b) where the returns submitted by the registered owner or his representative in respect of any barge for any month or portion thereof appear to the Tax Officer to be incorrect or incomplete, the Tax Officer shall, after giving the registered owner a reasonable opportunity in case (a) of making his representation, if any, and in case (b) of establishing the correctness and completeness of the returns submitted by him or through his representative, determine the sum payable to the Government by the registered owner by way of tax during such month or portion thereof:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "7",
            "title": "7. Taxes escaping assessment.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "8",
            "title": "8. Penalty for non-payment of tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "9",
            "title": "9. Recovery of tax, etc.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "10",
            "title": "10. Appeal against demand.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "11",
            "title": "11. Maintenance of accounts and registers.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "12",
            "title": "12. Power to order production of accounts.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "13",
            "title": "13. Powers of entry and inspection.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "14",
            "title": "14. Composition of tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        },
        {
            "number": "15",
            "title": "15. Drawback, set off, refund, etc.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 14
        },
        {
            "number": "16",
            "title": "16. Offences, penalties and competent Court.",
            "chapter": null,
            "content": "(a) being a registered owner, submits or allows to be submitted an incorrect or incomplete return under section 4 or fails to submit a return as required under that section; or\n(b) being a registered owner, fraudulently evades or allows to be evaded, the payment of any tax due from him; or\n(c) being a registered owner, fraudulently makes or allows to be made any wrong entry in, or fraudulently omits or allows to be omitted any entry from any statement submitted, or any accounts or register maintained by him; or\n(d) wilfully acts in contravention of any of the provisions of this Act or any rules made thereunder or any lawful orders passed in accordance therewith;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 15
        },
        {
            "number": "17",
            "title": "17. Offences by companies.",
            "chapter": null,
            "content": "Explanation.\n(a) \"company\" means a body corporate, and includes a firm or other association of individuals;\n(b) \"director\" in relation to a firm, means a partner in the firm.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 16
        },
        {
            "number": "18",
            "title": "18. Composition of offences.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 17
        },
        {
            "number": "19",
            "title": "19. Officers to be public servants.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 18
        },
        {
            "number": "20",
            "title": "20. Bar of certain proceedings.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 19
        },
        {
            "number": "21",
            "title": "21. Limitation for suits and prosecutions.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "22",
            "title": "22. Power to make rules.",
            "chapter": null,
            "content": "(a) the prescribed officer to receive monthly returns and the period within which and the manner in which such officer shall forward the returns to the Tax Officer under section 4;\n(b) the manner of serving notice of demand under section 9;\n(c) the authority to which an appeal may be preferred under sub-section (1) of section 10;\n(d) the maintenance of accounts and registers and the submission of returns and statements by the registered owners under section 11;\n(e) the circumstances and conditions subject to which the Tax Officer can draw back, set off or refund the whole or part of the tax under section 15;\n(f) any other matter which is required to be prescribed under this Act.\nNotifications\nNotifications\nNo. 1/21/86-ILD.\nNo. 1/21/86-ILD.\nNo. 1/21/86-IWT.\nCorrigendum\nCorrigendum\n1/21/86-ILD.\n1/21/86-ILD.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 21
        }
    ],
    "metadata": {
        "Act ID": "goa235",
        "Act Number": "(Act No. 22 of 1985)",
        "Enactment Date": "",
        "Act Year": "1985",
        "Short Title": "The Goa, Daman and Diu Barge (Taxation on Goods) Act, 1985",
        "Type": "STATE",
        "Location": "Goa"
    },
    "updated_at": "2026-09-29 21:55:19"
}