The Goa Panchayat Raj (Recovery of taxes, fees and other dues) Rules, 1999

{
    "id": 16448,
    "slug": "the-goa-panchayat-raj-recovery-of-taxes-fees-and-other-dues-rules-1999",
    "title": "The Goa Panchayat Raj (Recovery of taxes, fees and other dues) Rules, 1999",
    "short_title": "The Goa Panchayat Raj (Recovery of taxes, fees and other dues) Rules, 1999",
    "act_number": "Published vide Notification No. 26/DP/PAN/RD/98, d",
    "act_year": 1999,
    "act_type": "STATE",
    "location": "Goa",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "The Goa Panchayat Raj (Recovery of taxes, fees and other dues) Rules, 1999",
    "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) \"auction holder\" means a holder of premises belonging to a Panchayat or a Zilla Panchayat on highest bid in auction;\n(c) \"defaulter\" means a person who fails to pay the Panchayat or the Zilla Panchayat dues on or before the due date of payment and includes wilful defaulter;\n(d) \"dues\" means any tax or fee or rent or any other sum due from a person to the Panchayat or Zilla Panchayat, as the case may be;\n(e) \"Form\" means a form appended to these rules;\n(f) \"lessee\" means a holder of premises belonging to a Panchayat or a Zilla Panchayat, as the case may be, on lease basis and includes a periodic lessee;\n(g) \"Secretary\" means the Secretary of the Panchayat;\n(h) \"Section\" means a section of the Act;\n(i) \"Words and expression\" used and not defined under these rules shall have the same meaning as respectively assigned to them under the Act.\nII. Recovery of Panchayat Dues",
            "footnote": "",
            "is_definition": true,
            "sort_order": 1
        },
        {
            "number": "3",
            "title": "3. Person to recover tax or fee or rent or any other dues.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "4",
            "title": "4. Receipt for payment.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "5",
            "title": "5. Presentation of bill.",
            "chapter": null,
            "content": "(i) a statement of the period of occupation a description of the property or thing for which the tax or fee or rent or any other sum due to the Village Panchayat is charged and other particulars of the demand; and\n(ii) statement regarding notice of demand which may be issued in default of payment.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "6",
            "title": "6. Notice of demand.",
            "chapter": null,
            "content": "(i)\nWhen the amount demanded does not exceed Rs. 100/-\n...Rs. 5/-\n(ii)\nWhen the amount demanded exceeds Rs. 100/- but does not exceed\n\t\t\t\tRs. 250/-\n...Rs. 10/-\n(iii)\nWhen the amount demanded exceeds Rs. 250/- and above\n...Rupees 10/- for the first Rs. 250/- and for every\n\t\t\t\tadditional amount of Rs. 100/- or part thereof, Rs. 5/-.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "7",
            "title": "7. Warrant of distraint.",
            "chapter": null,
            "content": "(i) pay the sum demanded in the notice, or\n(ii) show sufficient cause to the satisfaction of the Secretary for the non-payment of the sum demanded; a warrant of distraint in Form IV hereto shall be issued as provided under sub-section (4) of section 154 of the Act.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "8",
            "title": "8. Warrant of distraint to be signed and executed.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "9",
            "title": "9. Manner of executing warrant.",
            "chapter": null,
            "content": "(i) seize such moveable property of the defaulter as he may think necessary;\n(ii) make an inventory of the property seized; and\n(iii) give to the person in possession of the property seized at the time of the seizure, a copy of the inventory and a notice of sale in Form V hereto:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "10",
            "title": "10. Distraint of goods or chattels of defaulter.",
            "chapter": null,
            "content": "(a) (1) the necessary wearing apparel, cooking vessels, beds and bedding of the defaulter, of his wife and children and such other personal ornaments as in accordance with religious usage, cannot be parted with by any woman;\n(2) the tools of artisans;\n(3) if the defaulter is an agriculturist his implements of husbandry, seed, grain and such cattle as may be necessary to enable him to earn his livelihood shall not be distrained.\n(b) the property distrained shall be as nearly as possible, equal in value to the amount recoverable under the warrant of distraint and if any property has been distrained which in the opinion of the person authorised to sign the warrant of distraint should not have been so distrained, it shall forthwith be returned to the person in whose possession it was at the time of distraint.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "11",
            "title": "11. Inventory of goods and chattels distrained and notice for Sale.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "12",
            "title": "12. Copy of notice for sale to be affixed at Village Panchayat Office.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "13",
            "title": "13. Auction of goods and chattels seized.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "14",
            "title": "14. Disposal of surplus sale proceeds.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        },
        {
            "number": "15",
            "title": "15. Cost of maintaining livestock.",
            "chapter": null,
            "content": "(1)\nFor every buffalo, horse mare, pony, bull, bullock or cow\n...Rs. 25.00 per day\n(2)\nFor every colt, calf, heifer, mule or ass.\n...Rs. 20.00 per day\n(3)\nFor every pig, sheep, lamp, goat or kit\n...Rs. 15.00 per day\n(4)\nFor every bird including cock, hen\n...Rs. 10.00 per day",
            "footnote": "",
            "is_definition": false,
            "sort_order": 14
        },
        {
            "number": "16",
            "title": "16. Recovery as an arrears of land revenue.",
            "chapter": null,
            "content": "III. Recovery of Zilla Panchayat Dues",
            "footnote": "",
            "is_definition": false,
            "sort_order": 15
        },
        {
            "number": "17",
            "title": "17. Person to recover the amount due to Zilla Panchayat.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 16
        },
        {
            "number": "18",
            "title": "18. Receipt for payment.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 17
        },
        {
            "number": "19",
            "title": "19. Notice of demand.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 18
        },
        {
            "number": "20",
            "title": "20. Warrant of distraint.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 19
        },
        {
            "number": "21",
            "title": "21. Inventory of goods distrained and notice for sale.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "22",
            "title": "22. Applicability of procedure to Zilla Panchayat.",
            "chapter": null,
            "content": "IV. Recovery of Rent of Premises",
            "footnote": "",
            "is_definition": false,
            "sort_order": 21
        },
        {
            "number": "23",
            "title": "23. Recovery of rent of premises of Panchayat or Zilla Panchayat.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 22
        },
        {
            "number": "24",
            "title": "24. Prosecution of a defaulter.",
            "chapter": null,
            "content": "(i) the tax, fee or other amount due and the fee on notice of demand, if any, and\n(ii) if distraint has taken place, the distraint fee and the expenses incidental to the detention and sale, if any, of the property so distrained.\nForm No. I\nForm No. I\n( See rule 4)\nReceipt\nReceipt\nReceipt Book No. .............................. Receipt No.\nSignature ..................................\nName 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, 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.\nForm - II\nForm - II\n( See rule 5)\nBill of Demand\nBill of Demand\nNature of the Tax\nArrears\nCurrent\nTotal Rs.\n(1)\nHouse Tax in respect of\n.........................\n.........................\n.........................\n(2)\nLand Tax in respect of\n.........................\n.........................\n.........................\n(3)\nWater rate in respect of\n.........................\n.........................\n.........................\n(4)\nOther items\n.........................\n.........................\n.........................\nTotal\n.........................\n.........................\n.........................\n__________________________ Secretary of the Panchayat\nForm - III\nForm - III\n[ See rules 6 (I) and 19]\nForm of Notice of Demand\nForm of Notice of Demand\nSecretary of the Village Panchayat ......................................../ Chief Executive Officer/Authorised Officer of the ................................../ Zilla Panchayat ................................\nForm - IV\nForm - IV\n[ See rules 7(1) and (20)]\nForm of Warrant of Distraint\nForm of Warrant of Distraint\n(Here insert the name of the Secretary/Officer charged with the execution of Warrant)\nRs.                P.\nSarpanch/Dy. Sarpanch/Chief Executive Officer/Authorised Officer: ....................................\nForm - V\nForm - V\n[ See rule 9 (1) (iii)]\nForm of Inventory and Notice of Sale\nForm of Inventory and Notice of Sale\nSecretary of the Village Panchayat of\n\t\t\t\t............................... Chief Executive Officer/\n\t\t\t\tAuthorised Officer of ................. Zilla Panchayat.\nInventory of Articles Particulars of items seized\nApprox. Value\nSecretary of the Village Panchayat of\n\t\t\t\t............................... Chief Executive Officer/\n\t\t\t\tAuthorised Officer of ................. Zilla Panchayat.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 23
        }
    ],
    "metadata": {
        "Act ID": "goa108",
        "Act Number": "Published vide Notification No. 26/DP/PAN/RD/98, dated 17-1-2000",
        "Enactment Date": "",
        "Act Year": "1999",
        "Short Title": "The Goa Panchayat Raj (Recovery of taxes, fees and other dues) Rules, 1999",
        "Type": "STATE",
        "Location": "Goa"
    },
    "updated_at": "2026-09-29 21:55:19"
}