The Goa Panchayat Raj (Imposition of taxes, fees and other dues) Rules, 1998

{
    "id": 16444,
    "slug": "the-goa-panchayat-raj-imposition-of-taxes-fees-and-other-dues-rules-1998",
    "title": "The Goa Panchayat Raj (Imposition of taxes, fees and other dues) Rules, 1998",
    "short_title": "The Goa Panchayat Raj (Imposition of taxes, fees and other dues) Rules, 1998",
    "act_number": "Published vide Notification No. 5/DP/TAX-FEES/96, ",
    "act_year": 1998,
    "act_type": "STATE",
    "location": "Goa",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "The Goa Panchayat Raj (Imposition of taxes, fees and other dues) Rules, 1998",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "1. Short title and commencement.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "2. Definitions.",
            "chapter": null,
            "content": "(a) \"Act\" means the Goa Panchayat Raj Act, 1994 (Goa Act 14 of 1994);\n(b) \"Annual letting value\" means the annual rent for which any building or land, exclusive of furniture or machinery contained or situated therein or thereon, might reasonably be expected to be let from year to year;\n(c) \"Fees\" means and includes fees on markets, bus stand, on registration of cattles brought for sale and all other fees payable under the Act;\n(d) \"Form\" means a form appended to these rules;\n(e) \"Government\" means the Government of Goa;\n(f) \"Schedule\" means a Schedule appended to these rules;\n(g) \"Section\" means a section of the Act;\n(h) \"Tax'\" means tax, cess, rate or other impost, but does not include a fee;\n(i) Words and expressions used but not defined in these Rules, shall have the same meaning as respectively assigned to them in the Act.",
            "footnote": "",
            "is_definition": true,
            "sort_order": 1
        },
        {
            "number": "3",
            "title": "3. Procedure for levying tax or fee.",
            "chapter": null,
            "content": "(a) The Panchayat shall, by resolution passed in its meeting, select a tax or fee provided under sub-sections (1) and (3) of section 153 of the Act which it proposes to levy and in such resolution shall specify the rate at which it is to be levied subject to the maximum specified in Schedule III of the Act.\n(b) The Panchayat shall then notify the contents of the resolution to the public by loudspeaker announcement or any other convenient mode of communication in the village and by means of a notice affixed in the office of the Panchayat, and office of the Talathi, specifying a day not earlier than one month after the date of such publication, on or after which the Panchayat shall take the proposal into consideration.\n(c) Any inhabitant of the village, objecting to levy of the tax or fee proposed by the Panchayat, may send his objection or suggestion in writing on or before the last date specified in the notice published under clause (b) above.\n(d) On or after the date fixed under clause (b), the Panchayat shall consider all objections and suggestions made under clause (c) and may finally select a tax or a fee and decide the rate at which it is to be levied.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "4",
            "title": "4. Final publication of tax or fee to be levied.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "5",
            "title": "5. Appeal against levy of any tax or fee.",
            "chapter": null,
            "content": "Part - II\nTax on owners or occupiers of buildings",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "6",
            "title": "6. Definitions.",
            "chapter": null,
            "content": "(a) \"Capital value\" means the estimated market value of a house;\n(b) \"Occupier\" includes a person in actual possession of a building, whether as owner, agent or tenant thereof;\n(c) \"Owner\" includes the person who receives or is entitled to receive rent of the building if such building is let.",
            "footnote": "",
            "is_definition": true,
            "sort_order": 5
        },
        {
            "number": "7",
            "title": "7. Rate of tax on buildings.",
            "chapter": null,
            "content": "(a) building belonging to a local authority and used or intended to be used solely for a public purpose and not used for purposes of profit;\n(b) buildings, belonging to the Government/Central Government;\n(c) buildings used solely for religious, educational or charitable purpose, provided that the buildings belonging to religious, educational or charitable institutions shall be liable to pay tax wherever such buildings are used for the purpose other than religious, educational or charitable, as the case may be;\n(d) \"residential building\" belonging to the freedom fighters which are exclusively used for residential purpose by freedom fighters and their family members for themselves.\nExplanation:-\nSchedule - A\n( See rule 7)\nParticulars\nMinimum\nMaximum\n1\n2\n3\n(1)\nAll residential houses/structures irrespective of any size\n\t\t\t\t\tand type constructed prior to last over 25 years and back.\nDouble the existing house tax not less than minimum but not\n\t\t\t\t\texceeding Rs. 150/- per annum whichever is less.\n(2)\nAll residential houses/structures irrespective of any size\n\t\t\t\t\tand type, except mud houses/structures, constructed after last\n\t\t\t\t\t25 years but prior to 31st December, 1990.\nTriple the existing house tax not less than minimum but not\n\t\t\t\t\texceeding Rs. 300/- whichever is less.\n(3)\nAll residential houses with mud/roof with local or Mangalore\n\t\t\t\t\tor palm leaves irrespective of any size constructed prior to\n\t\t\t\t\t31st December, 1990.\nExisting house tax but not less than minimum.\n(4)\nAll premises used for business/Commercial purpose under Rent\n\t\t\t\t\tBack Scheme for any period or premises rented for any period.\nAn amount equivalent to one month's rent for each flat or\n\t\t\t\t\teach premises or each dwelling unit.\n(5)\nNew house (R.C.C.)\nRs. 5.00 per sq. mt.\nRs. 8.00 per sq. mt.\n(6)\nNew house with Mangalore tiles and Masonry walls.\nRs. 2.00 per sq. mt.\nRs. 4.00 per sq. mt.\n(7)\nNew house with mud walls.\nRs. 0.50 per sq. mt.\nRs. 1.00 per sq. mt.\n(8)\nGarage/ Shed/ Cowshed (new) attached to the house.\nRs. 0.50 per sq. mt.\nRs. 1.00 per sq. mt.\n(9)\nGarage/ Shed/ Cowshed (old) attached to the house.\nRs. 0.25 per sq. mt.\nRs. 0.50 per sq. mt.\n(10)\nAny other structure used for residential and allied purpose.\nRs. 25.00 per annum\nExplanation:-\n(II) For calculation of area of building, the floor area of each room and structure should be considered.\n(III) \"Minimum\" house tax shall mean the house tax of Rupees Twenty Five only.\nSchedule - B\nParticulars\nMinimum\nMaximum\n1\n2\n3\n(1)\nShop with R.C.C.\nRs. 10.00 per sq. mt.\nRs. 15.00 per sq. mt.\n(2)\nShop with R.C.C. (Godown).\nRs. 8.00 per sq. mt.\nRs. 10.00 per sq. mt.\n(3)\nShop with Mangalore tiles.\nRs. 5.00 per sq. mt.\nRs. 10.00 per sq. mt.\n(4)\nShop with local tiles.\nRs. 5.00 per sq. mt.\nRs. 8.00 per sq. mt.\n(5)\nShop with mud walls\nRs. 3.00 per sq. mt.\nRs. 5.00 per sq. mt.\n(6)\nGarage with R.C.C. for commercial use.\nRs. 10.00 per sq. mt.\nRs. 15.00 per sq. mt.\n(7)\nGarage with Mangalore tiles or sheets for commercial use\nRs. 5.00 per sq. mt.\nRs. 10.00 per sq. mt.\n(8)\nOffice building with R.C.C.\nRs. 10.00 per sq. mt.\nRs. 15.00 per sq. mt.\n(9)\nOffice building with Mangalore tiles.\nRs. 6.00 per sq. mt.\nRs. 10.00 per sq. mt.\n(10)\nHospital with R.C.C. or Mangalore tiles.\nRs. 5.00 per sq. mt.\nRs. 10.00 per sq. mt.\n(11)\nWorkshop/shed or Industrial Estate area with sheets.\nRs. 10.00 per sq. mt.\nRs. 15.00 per sq. mt.\n(12)\nWorkshop/shed of Industrial Estate area with R.C.C.\nRs. 10.00 per sq. mt.\nRs. 15.00 per sq. mt.\n(13)\nPetrol pump/under ground tank.\n-\nRs. 500/- per annum (in addition to octroi).\n(14)\nHotel/Restaurant with R.C.C.\nRs. 10.00 per sq. mt.\nRs. 15.00 per sq. mt.\n(15)\nHotels/Restaurant with Mangalore tiles\nRs. 8.00 per sq. mt.\nRs. 10.00 per sq. mt.\n(16)\nAny other structure not covering above area not exceeding 100\n\t\t\t\t\tsq. mt.\n-\nRs. 500/- per annum\n(17)\nStarred Hotel:\n(I) Three to five Star Hotels.\nRs. 600/- per annum per (A.C.) suite or double normal (A.C.)\n\t\t\t\t\trooms attached with bath and includes Villas.\nRs. 1000/- per annum per (A.C.) suite or double normal (A.C.)\n\t\t\t\t\trooms attached with bath and includes Villas.\n(II) Three to five Star Hotels.\nRs. 500/- per annum per double room (Non A.C.) attached bath.\nRs. 800/- per annum per double room (Non A.C.) attached bath.\n(III) Two Star Hotels.\nRs. 400/- per annum per suite or double normal rooms (A.C.)\n\t\t\t\t\tattached bath.\nRs. 600/- per annum per suite or double normal rooms (A.C.)\n\t\t\t\t\tattached bath.\n(IV) Two Star Hotel\nRs. 300/- per annum per single room or double normal rooms\n\t\t\t\t\t(Non A.C.).\nRs. 500/- per annum per single room or double normal rooms\n\t\t\t\t\t(Non A.C.).\n(18)\nMotels/Lodgings\nRs. 1,000/- per annum for every room of 8x5 sq. mt. or less.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "8",
            "title": "8. Tax effective from what date.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "9",
            "title": "9. Preparation of assessment list.",
            "chapter": null,
            "content": "(a) the serial number of each building i.e. house numbers old and new;\n(b) the name of the owner and the occupier;\n(c) rate per sq. mt. of the area occupied by the structure or the annual letting value, as the case may be; and\n(d) the amount of tax assessed thereon:\nForm A\nForm A\n(See rule 9)\n(Part - I)\n(To be filled by owner or occupier)\n(b) Name of Occupier/Owner ...............................................................................................\n(c) Ward ................................................................................................................................\n(d) Address ...........................................................................................................................\n(e) Name of street ................................................................................................................\n(f) Area of building ..............................................................................................................\n(g) Area of open space ..........................................................................................................\n(h) Description of the property .............................................................................................\n(I) Survey No. ................................ Sub-Division No. ................................................\n(II) Revenue Village .......................................................................................................\nW.C.\nElectricity\nWater\n(I) New Building (R.C.C.) ................................................................................................\n(II) Old Building (R.C.C.)...................................................................................................\n(III) New house with Mangalore tiles and masonry walls ..................................................\n(IV) Old house with mangalore tiles and masonry wall ...................................................\n(V) New house with mud walls with local tiles or street roofing ......................................\n(VI) New house with mud walls ..........................................................................................\n(VII) Garage/Shed/Cowshed (new) ......................................................................................\n(VIII) Garage/Shed/Cowshed (old) ........................................................................................\n(IX) Any Other structure used for residential/commercial purpose ............................\nWrite \"Yes\" or \"No\" in appropriate places)\n(I) Whether structure/building is shown in survey records if so Survey No. and Sub-Division ....................................................\n(II) If not, when the house was constructed, month and year to be specified ....................\n(III) Whether the house is assessed for house tax, if so house tax assessment No. and the year ........................................\nDetails Regarding rent of building/Area in occupation of structure\nNo. or Bldg./ Structure\nName of Occupier\nOwner or tenant\nRooms occupied\nMeasurement of each room\nTotal Area\nPurpose of building used\nMonthly Rent (in case the premises are let)\nAnnual letting Value\nRemarks\nRent fixed by the assessment Officer\nRent approved by the Authorised Valuation Officer\nRent fixed after disposal of object\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\n12\n(Col.\n\t\t\t\tNo. 9, 10, 11 are to filled by A.O.)\n................................................ Signature of owner or occupier Date .................................\nForm \"A\"\nForm \"A\"\nPart - II\n(To be filled by office)\n(as per column No. 8 above)\nor\n@ Rs. ............................................ per sq. mt. for the building for residential purpose\n@ Rs. .................................................... per sq. mt. for any other purpose ........................\nas per assessment list.             New No. ...........................\nPrevious tax\nName of tax\nTaxable amount\nTax as per new assessment\nConsolidated\nTax\nTotal-\n____________________ Assessment Officer\n______________________ Sarpanch ______________________ Panchayat\nFor Office use\nSarpanch .................................... Panchayat\nFor Office use\nSecretary ........................................... Panchayat\nFor Office use\nName of Tax\n(1) Monthly rent ..........................\n(2) Annual rent/Tax .....................\n(3) Taxable amount .....................\nAssessment Officer (Signature)\nSarpanch ........................................ Panchayat",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "10",
            "title": "10. Person primarily liable for tax how to be designated if his name cannot be ascertained.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "11",
            "title": "11. Publication of notice of time fixed for lodging objections.",
            "chapter": null,
            "content": "(i) where the assessment list is prepared by the Sarpanch by the Panchayat, and\n(ii) where the assessment list is prepared by an Officer of the Government entrusted under the proviso to sub-rule (1) of rule 9, by such officer (hereinafter referred to as the \"Government Officer\"), on a day after thirty days of the date of notice thereof.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "12",
            "title": "12. Inspection of assessment list.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "13",
            "title": "13. Consideration of objections to assessment list and authentication of list.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "14",
            "title": "14. Entries in the authenticated list to be conclusive evidence.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        },
        {
            "number": "15",
            "title": "15. Amendment of assessment list.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 14
        },
        {
            "number": "16",
            "title": "16. Notice to be given to Sarpanch of demolition or removal, etc. of building.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 15
        },
        {
            "number": "17",
            "title": "17. Assessment list to be revised every five years.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 16
        },
        {
            "number": "18",
            "title": "18. Tax on whom primarily leviable.",
            "chapter": null,
            "content": "(a) the lessor, if the property is sub-let;\n(b) the superior lessor, if the property is sub-let;\n(c) the person in whom the right to let the same vests, if it is not let;\n(d) the person to whom the building has been transferred, if the owner of the building has left the village or cannot otherwise be found.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 17
        },
        {
            "number": "19",
            "title": "19. Remission or refund of tax in case of vacancies.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 18
        },
        {
            "number": "20",
            "title": "20. Recovery of tax.",
            "chapter": null,
            "content": "Part - III\nTax on vehicles other than mechanically propelled vehicles kept within the jurisdiction of the Village Panchayat",
            "footnote": "",
            "is_definition": false,
            "sort_order": 19
        },
        {
            "number": "21",
            "title": "21. Rate of tax.",
            "chapter": null,
            "content": "Schedule\n( See rule 21)\nMinimum\nMaximum\nRs.\nNps.\nRs.\nNps.\n(1)\nPrivate bicycle or tricycle\n10/- per year\n20/- per year\n(2)\nBicycle on hire\n15/- per year\n25/- per year\n(3)\nVehicle drawn by one animal\n10/- per year\n20/- per year\n(4)\nVehicle drawn by two animals or more\n20/- per year\n25/- per year\n(5)\nCart or any other vehicle\n10/- per year\n15/- per year",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "22",
            "title": "22. Vehicles on which tax shall be levied.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 21
        },
        {
            "number": "23",
            "title": "23. Person liable for payment of tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 22
        },
        {
            "number": "24",
            "title": "24. Preparation of register of persons liable to tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 23
        },
        {
            "number": "25",
            "title": "25. Vehicles to bear a number.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 24
        },
        {
            "number": "26",
            "title": "26. Receipt for payment of tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 25
        },
        {
            "number": "27",
            "title": "27. Form of receipt.",
            "chapter": null,
            "content": "Form No. - V\nForm No. - V\n( See rule 27)\nReceipt\nReceipt\nSignature ............................ Name and Designation of Issuing Officer ........................\n(a) Each receipt book shall have a serial number, and each receipt which shall be in duplicate for use with carbon paper, shall have a serial number within the book. Both book number and receipt number shall be machine numbered on each receipt, whether original or duplicate.\n(b) The Seal of the Panchayat shall be affixed to each receipt before it is issued. The carbon copy shall be retained and the original issued.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 26
        },
        {
            "number": "28",
            "title": "28. Penalty.",
            "chapter": null,
            "content": "Part - IV",
            "footnote": "",
            "is_definition": false,
            "sort_order": 27
        },
        {
            "number": "29",
            "title": "29. Levy of tax on advertisements and hoardings.",
            "chapter": null,
            "content": "(i) \"advertisement\" means a publicity given to any subject matter by way of affixing and painting upon any building, monument, post, poles, wall, fence, tree or any other thing, any bill, notice, other document or erecting boards, distributing hand bills or otherwise;\n(ii) \"advertiser\" means a person or persons who intend to give such a publicity to any fact or thing for the purpose of his or his client's interest or in furtherance of his business;\n(iii) \"agent\" means any person acting on behalf of an advertiser.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 28
        },
        {
            "number": "30",
            "title": "30. Rate of tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 29
        },
        {
            "number": "31",
            "title": "31. Advertisement on which tax shall be levied.",
            "chapter": null,
            "content": "(i) advertisements which are made only for educational or cultural purposes;\n(ii) advertisements in respect of dramas and other entertainments for which there is no admission fee;\n(iii) hoardings/advertisements installed by \"National Savings Organisation\".",
            "footnote": "",
            "is_definition": false,
            "sort_order": 30
        },
        {
            "number": "32",
            "title": "32. Procedure for obtaining permits on payment of taxes.",
            "chapter": null,
            "content": "(ii) No person without the written permission from the panchayat shall erect, exhibit, fix or retain advertisement.\n(iii) Before putting up an advertisement or signboard, one has to apply to the panchayat concerned in Form I appended to this Part alongwith a sketch of the proposed advertisement/signboard.\n(iv) The panchayat, on being satisfied with the requirements and on payment of the tax by the party, shall issue permit in Form II appended to this Part mentioning therein the period of its validity.\n(v) The panchayat may impose such other conditions as may be required as regards to the size of hoardings, height from ground level, nature of support to the hoardings, public morals, neatness, distance from National Highways, etc.\n(vi) There should be some distinguishing mark such as label or emblem or name on the advertisement displayed to facilitate easy identification of the owner or agent.\n(vii) It shall be the responsibility of the permit holder to get the permit renewed before the expiry of its validity.\n(viii) The panchayat shall not be responsible for any obstruction to the advertisement caused due to the existence of any trees or other advertisements or due to the growth of any tree at later date.\n(ix) The written permission or renewal by the panchayat shall become void if any addition or alteration is made.\nForm-I\nForm-I\n[ See rule 32 (iii)]\nPrice:- Re. 1/-\n(1)\nName of the applicant in full:\n(Block letters)\n(2)\nAddress of the applicant:\n(3)\nNature of advertisement/s with sketch and/or photograph:\n(4)\nExact location of the site where the advertisement is to be\n\t\t\t\texhibited with sketch plan:\n(5)\nDimensions of the advertisements (in metric units):\nLength Area\nBreadth\n(6)\nThe subject matter of the advertisements:\n(7)\nPlease state the ownership of the premises, i.e. whether\n\t\t\t\tprivate, Panchayat, Government, railway and produce \"No\n\t\t\t\tObjection Certificate\" from the landlord concerned:\n(8)\nThe date, from which the advertisement is to be exhibited and\n\t\t\t\tthe period for which the permission is applied for.\nSignature of the Applicant\n**To be scored off which is not required.\nSerial No.\nSecretary Village Panchayat",
            "footnote": "",
            "is_definition": false,
            "sort_order": 31
        },
        {
            "number": "33",
            "title": "33. Objectionable sites.",
            "chapter": null,
            "content": "(a) at a distance of less than 100 metres from any of the tangent points of a road intersection;\n(b) at a site which creates a blind corner of the road used from any direction;\n(c) at overbridges or underpasses where railway; or roads ply over one another;\n(d) over the bridge portion of a road or a railway line.\n(e) at such an angle that light is reflected into the eyes of road users;\n(f) within 50 mts. of any official road traffic sign or signal;\n(g) obstruction of any road sign, road name or other traffic aid to road users;\n(h) by the side of National Highways.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 32
        },
        {
            "number": "37",
            "title": "37. Receipt for payment of entertainment tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 33
        },
        {
            "number": "38",
            "title": "38. Refund of entertainment tax.",
            "chapter": null,
            "content": "Part - VI\nFees for sale of goods in markets, melas, fairs and festivals",
            "footnote": "",
            "is_definition": false,
            "sort_order": 34
        },
        {
            "number": "39",
            "title": "39. Rate of fees for sale of goods in markets, melas, fairs and festivals.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 35
        },
        {
            "number": "40",
            "title": "40. Determination of the limits of area within which fees for sale of goods in markets, melas, fairs and festivals shall be levied.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 36
        },
        {
            "number": "41",
            "title": "41. Prohibition against selling commodities, etc. without permit.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 37
        },
        {
            "number": "42",
            "title": "42. Power of Panchayat to recover fees.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 38
        },
        {
            "number": "43",
            "title": "43. Validity of permit.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 39
        },
        {
            "number": "44",
            "title": "44. Receipt for payment of fees and issue of permit.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 40
        },
        {
            "number": "45",
            "title": "45. Remission or refund of fee when allowed.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 41
        },
        {
            "number": "46",
            "title": "46. Right to lease.",
            "chapter": null,
            "content": "Part - VII\nA fee for grazing cattle on grazing lands under the management of Panchayat",
            "footnote": "",
            "is_definition": false,
            "sort_order": 42
        },
        {
            "number": "47",
            "title": "47. Definitions.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": true,
            "sort_order": 43
        },
        {
            "number": "48",
            "title": "48. Fees for grazing of cattle.",
            "chapter": null,
            "content": "Schedule\n( See rule 48)\nKind of animal\nMinimum grazing fee per head of cattle\nMaximum grazing fee per head of cattle\n(1)\nBuffalo, Cow, Ox, Horse Camel\nRs. 200/- per year\nRs. 350/- per year\n(2)\nDonkey, Mule, Sheep or Goat.\nRs. 100/- per year\nRs. 200/- per year",
            "footnote": "",
            "is_definition": false,
            "sort_order": 44
        },
        {
            "number": "49",
            "title": "49. No grazing of cattle without a permit.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 45
        },
        {
            "number": "50",
            "title": "50. Permit to be issued to whom.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 46
        },
        {
            "number": "51",
            "title": "51. Fee for permit leviable for what period.",
            "chapter": null,
            "content": "Part - VIII\nGeneral",
            "footnote": "",
            "is_definition": false,
            "sort_order": 47
        },
        {
            "number": "52",
            "title": "52. Compounding of fees tax by Panchayat.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 48
        },
        {
            "number": "53",
            "title": "53. Reduction of tax, fees payable to the Panchayat.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 49
        },
        {
            "number": "54",
            "title": "54. Penalty for non-payment of tax or fees in time.",
            "chapter": null,
            "content": "(ii) The Panchayat shall not issue any permission, certificate of N.O.Cs. to any person who is in arrears of house tax or fees unless all arrears due to the Panchayat are paid.\nExplanation:-",
            "footnote": "",
            "is_definition": false,
            "sort_order": 50
        }
    ],
    "metadata": {
        "Act ID": "goa107",
        "Act Number": "Published vide Notification No. 5/DP/TAX-FEES/96, dated 13-8-1998",
        "Enactment Date": "",
        "Act Year": "1998",
        "Short Title": "The Goa Panchayat Raj (Imposition of taxes, fees and other dues) Rules, 1998",
        "Type": "STATE",
        "Location": "Goa"
    },
    "updated_at": "2026-09-29 21:55:19"
}