(a) effects change in the name of his business or his activity of providing entertainment; or
(b) is a firm, and there is a change in the constitution of the firm without dissolution thereof; or
(c) is a trustee of a trust, and there is change in the trustee thereof; or
(d) is a guardian of a ward, and there is a change in the guardian, he shall then, merely by reason of any of the circumstances aforesaid, it shall not be necessary for the proprietor or person or the firm with the changed constitution, or the new trustee, or new guardian, to apply for a fresh certificate of registration and on information being furnished in the manner required by section 3M, the certificate of registration shall be amended.]
[4. Payment of tax and returns.
(a) as if it were an arrears of land revenue; or
(b) by attachment and sale or by sale without attachment of any property of such proprietor or person by the Officer appointed under sub-section (2) of section 2A, in accordance with such rules as may be prescribed.
(a) the amount of tax assessed or re-assessed for any period under section 6A or section 6C of this Act less sum already paid by him in respect of such period; and
(b) the amount of penalty, if any, levied under this Act, into the appropriate Government Treasury by such date as may be specified in a notice or order issued under this Act being not later than 30 days from the date of notice or order:
(b) Notwithstanding anything contained in clause (a), upon an application from the proprietor or person in the manner prescribed, the Commissioner, subject to such conditions as he may impose, remit the whole or any part of the interest payable in respect of any period by the proprietor or person.
(i) by a consolidated payment of a percentage, to be fixed by the Commissioner, of the gross sum received by the proprietor or person on account of payment for admission to the entertainment; or
(ii) on the basis of the returns of the payments for admission to the entertainment filed by the proprietor or person for the corresponding period of the preceding year; or
(iii) in accordance with the results recorded by any mechanical/electronic contrivance including computers which automatically registers the number of persons admitted.]
Section 3N • The Goa Entertainment Tax Act, 1964
3N. Certificate of registration to continue in certain circumstances.
the-goa-entertainment-tax-act-1964-sec-3N.json
•
Section 3N
{
"act_title": "The Goa Entertainment Tax Act, 1964",
"act_slug": "the-goa-entertainment-tax-act-1964",
"section_label": "Section",
"section": {
"number": "3N",
"title": "3N. Certificate of registration to continue in certain circumstances.",
"chapter": null,
"content": "(a) effects change in the name of his business or his activity of providing entertainment; or\n(b) is a firm, and there is a change in the constitution of the firm without dissolution thereof; or\n(c) is a trustee of a trust, and there is change in the trustee thereof; or\n(d) is a guardian of a ward, and there is a change in the guardian, he shall then, merely by reason of any of the circumstances aforesaid, it shall not be necessary for the proprietor or person or the firm with the changed constitution, or the new trustee, or new guardian, to apply for a fresh certificate of registration and on information being furnished in the manner required by section 3M, the certificate of registration shall be amended.]\n[4. Payment of tax and returns.\n(a) as if it were an arrears of land revenue; or\n(b) by attachment and sale or by sale without attachment of any property of such proprietor or person by the Officer appointed under sub-section (2) of section 2A, in accordance with such rules as may be prescribed.\n(a) the amount of tax assessed or re-assessed for any period under section 6A or section 6C of this Act less sum already paid by him in respect of such period; and\n(b) the amount of penalty, if any, levied under this Act, into the appropriate Government Treasury by such date as may be specified in a notice or order issued under this Act being not later than 30 days from the date of notice or order:\n(b) Notwithstanding anything contained in clause (a), upon an application from the proprietor or person in the manner prescribed, the Commissioner, subject to such conditions as he may impose, remit the whole or any part of the interest payable in respect of any period by the proprietor or person.\n(i) by a consolidated payment of a percentage, to be fixed by the Commissioner, of the gross sum received by the proprietor or person on account of payment for admission to the entertainment; or\n(ii) on the basis of the returns of the payments for admission to the entertainment filed by the proprietor or person for the corresponding period of the preceding year; or\n(iii) in accordance with the results recorded by any mechanical/electronic contrivance including computers which automatically registers the number of persons admitted.]",
"footnote": "",
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"sort_order": 9
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