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The Goa Tax on Luxuries Act, 1988
The Goa Tax on Luxuries Act, 1988
Sections
1. Short title, extent and commencement.
Section 12. Definitions.
Section 23. Taxing Authorities.
Section 34. Tribunal.
Section 45. Incidence and levy of tax.
Section 56. Liability of hoteliers to tax.
Section 67. Liability of firms as hoteliers or proprietors.
Section 78. Special provision regarding liability in certain cases.
Section 89. Registration of hotelier or proprietors.
Section 910. Non-transferability of registration certificate.
Section 1011. Information to be furnished regarding changes in business, etc.
Section 1112. Certificate of registration to continue in certain circumstances.
Section 1214. Assessment of Tax.
Section 1415. Applicability of provisions of this Act to the person liable to pay tax under section 8.
Section 816. Re-assessment of turnover escaping assessment, under-assessed, etc.
Section 1617. Imposition of penalty.
Section 1718. Imposition of penalty for contravening certain provisions.
Section 1819. Rounding of tax, etc.
Section 1920A. Special mode of recovery.
Section 20A21. Exemption.
Section 2122. Refund.
Section 2223. Power to withhold refund in certain cases.
Section 2324. Prohibition against collection of tax in certain matters.
Section 2425. Bill or cash Memorandum to be issued to customer.
Section 2526. Accounts.
Section 2627. Production and inspection of accounts and documents and search of premises.
Section 2729. Power to collect statistics.
Section 2930. Determination of certain disputed question.
Section 3031. Powers of Commissioner.
Section 3132. Bar to certain proceedings.
Section 3233. Appeal, revision and review.
Section 3334. Non-appealable orders.
Section 3435. Application of sections 4, 5 and 12 of Limitation Act.
Section 3536. Rectification of mistakes.
Section 3637. Offences and penalties.
Section 3738. Returns, etc. to be confidential.
Section 3839. Offences by companies.
Section 3940. Investigation of offences.
Section 4041. Compounding of offences.
Section 4142. Power to transfer proceedings.
Section 4243. Appearance before any authority in proceedings.
Section 4344. Indemnity.
Section 4445. Power to make rules.
Section 4546. Power to remove difficulties.
Section 46
the-goa-tax-on-luxuries-act-1988.json
•
44 Sections
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Goa
{
"id": 16491,
"slug": "the-goa-tax-on-luxuries-act-1988",
"title": "The Goa Tax on Luxuries Act, 1988",
"short_title": "The Goa Tax on Luxuries Act, 1988",
"act_number": "(Act No. 17 of 1988)",
"act_year": 1988,
"act_type": "STATE",
"location": "Goa",
"law_status": "unknown",
"enactment_date": null,
"description": "The Goa Tax on Luxuries Act, 1988",
"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": "[(a) \"accommodation provided for commercial purpose\" means a building or part of a building where accommodation is provided for holding trade fairs, exhibitions, demonstrations, sales promotions, conferences, etc., and includes [open space with or without tents] or any enclosure erected for giving on hire space for holding the activities herebefore mentioned.]\n[(aa) \"accommodation with luxuries provided for other purposes\" means a building or part of a building or a part of any hotel, community hall, agrashala, marriage & cultural halls, lawns and open spaces, or any such enclosures or mandap let on hire by proprietor, for holding social or cultural functions like, marriages, get togethers parties, receptions, cultural programmes, etc. with services including like providing furniture, entertainment, sound system, decorations, illumination, pendal, etc., but excluding services like supplying food and beverages, for monetary consideration;\n(ab) \"Additional Commissioner\" means a person appointed as Additional Commissioner of Luxury Tax under sub-section (2) of section 3 of this Act.]\n[(ac)] \"appointed day\" means the day on which this Act comes into force;\n[(b) \"business\" includes. -\n[(i)] the activity of providing residential accommodation and any other services in connection with, or incidental to or ancillary to such activity of providing residential accommodation, by a hotelier for monetary consideration;\n[(ii)] The activity of providing accommodation for commercial purpose, such as, for holding trade fairs, exhibitions, demonstrations, sales promotions, conferences, etc., for monetary consideration.]\n[(iii) The activity of providing accommodation with luxuries for other purposes, such as, for holding marriage ceremonies, wedding receptions, get togethers, parties, cultural or social functions, etc., for monetary consideration;]\n[ (c ) \"club\" includes both, an incorporated as well as unincorporated association of persons, by whatever name called;]\n[(cc)] 'Commissioner' means a person appointed as Commissioner of Luxury Tax under sub-section (1) of section 3 of this Act [and includes Additional Commissioner of Luxury Tax;]\n[(d) 'hotel' includes a residential accommodation, a lodging house, an inn, a public house or a building or part of a building, a club, a boat, vessel or any place where a residential accommodation is provided by way of business;]\nExplanation.\n(e) 'hotelier' means the owner of the hotel and includes the person who for the time being is in charge of the management of the hotel;\n[(ee) \"luxuries\" means [* * *] services specified in the Schedule, ministering the enjoyment, comfort or pleasure extraordinary to necessities of life;]\n[(f) 'luxury provided in a hotel' means accommodation and other services provided in a hotel, including air conditioning, telephone, television, radio, music entertainment, extra beds and the like, [and all services other than casinos, water sports, boat/river cruises and supply of food and drinks] ;]\nExplanation.\n(i) Where a hotel is having any of the following facilities, Rs. 500/- per day for the accommodation facility actually availed.\nFacilities\n(i) Swimming Pool.\n(ii) Health Club.\n(iii) Tennis Courts.\n(iv) Golf Courses.\n(v) Shopping Arcade.\n(ii) In all other cases, the charges for luxuries shall be worked out at Rs. 300/- per day for the accommodation facility actually availed.]\n[(g) 'person' includes any company or association or body of individuals whether incorporated or not, and also a Hindu undivided family, a firm, a local authority, a club, a corporation, any social or religious institution, a trust, or society, a State Government or the Central Government or artificial juridical person not falling within any of the preceding descriptions.;]\n[(h) 'Place of business' includes an office, or any other place which a hotelier or a proprietor uses for the purpose of business or where he keeps his books of accounts in any media;]\n(i) 'prescribed' means prescribed by rules made under this Act;\n[(ii) \"proprietor\" in relation to accommodation provided for commercial purposes or accommodation with luxuries provided for other purposes, includes person who for the time being is in-charge of the management of building or part of building or tent or enclosure or an open space provided to conduct the business, as the case may be;]\n[(j) 'receipt' means the amount of monetary consideration received or receivable by a hotelier or a proprietor or by his agent for the luxury provided in a hotel or for the accommodation provided for commercial purposes or for accommodation with luxuries provided for other purposes;] ;\n[(k) 'registered ' means registered under section 9 of this Act;]\n(l) \"rules\" means rules made under this Act;\n[(ll) \"Schedule\" means the Schedule appended to this Act;]\n(m) \"State\" means the State of Goa;\n[* * *]\n[(n) \"tax\" means the tax levied on luxuries provided in a hotel or for accommodation provided for commercial purpose/and on other luxuries] provided under this Act [* * *] ;\n(o) \"Tribunal\" means a Tribunal constituted under section 4;\n[(p) \"turnover of receipts\" means the aggregate of the amount of monetary consideration received or receivable by a hotelier or by a proprietor or by his agent in respect of luxuries provided in a hotel or for accommodation provided for commercial purpose or for accommodation with luxuries provided for other purposes, during a year; ]\n[* * *]\n[(q) \"year\" means a financial year;]",
"footnote": "",
"is_definition": true,
"sort_order": 1
},
{
"number": "3",
"title": "3. Taxing Authorities.",
"chapter": null,
"content": "(i) Assistant Commissioners of Luxury Tax Additional and\n(ii) Luxury Tax Officers, as the State Government thinks necessary;]\n(i) Assistant Luxury Tax Officers;\n(ii) Luxury Tax Inspectors;\n(iii) Other Officers and ministerial staff, as found necessary, to assist him in the execution of his functions under this Act;]",
"footnote": "",
"is_definition": false,
"sort_order": 2
},
{
"number": "4",
"title": "4. Tribunal.",
"chapter": null,
"content": "(a) is adjudged as an insolvent; or\n(b) engages during his term of office in any paid employment outside the duties of his office; or\n(c) is or becomes, in any way concerned or interested in any contract or agreement made by or on behalf of the State Government or participates in any way in the profit thereof or in any benefit or emoluments arising therefrom; or\n(d) is in the opinion of the State Government, unfit to continue in office by reason of infirmity of mind or body; or\n(e) is convicted of an offence involving moral turpitude:",
"footnote": "",
"is_definition": false,
"sort_order": 3
},
{
"number": "5",
"title": "5. Incidence and levy of tax.",
"chapter": null,
"content": "(a) reduce any rate of tax;\n(b) enhance any rate of tax; and may by like notification, add to , or omit from, or otherwise amend any entry, of the Schedule and thereupon the Schedule shall be deemed to have been amended accordingly.\n(ii) Any notification issued under clause (i) shall take effect prospectively, either from the date of publication thereof in the Official Gazette or from such later date as may be mentioned therein.\n(iii) Every notification made under clause (i) shall be laid as soon as may be after it is made on the table of Legislative Assembly while it is in session for a total period of thirty days which may be comprised in one session or in two successive sessions, and if, before the expiry of the session in which it is so laid or the session immediately following, the Legislative Assembly agrees in making any modification in the notification or the Legislative Assembly agrees that the notification should not be made and notify such decision in the Official Gazette, the notification shall from the date of publication of such decision have effect only in such modified form or be of no effect, as the case may be, so however that any such modification or annulment shall be without prejudice to the validity of anything previously done or omitted to be done under that notification.]\n[5A.\n[5B. Levy of Tax on Accommodation provided for Commercial purposes and for providing Accommodation with Luxuries for other purposes.\n[5C.",
"footnote": "",
"is_definition": false,
"sort_order": 4
},
{
"number": "6",
"title": "6. Liability of hoteliers to tax.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 5
},
{
"number": "7",
"title": "7. Liability of firms as hoteliers or proprietors.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 6
},
{
"number": "8",
"title": "8. Special provision regarding liability in certain cases.",
"chapter": null,
"content": "(a) if the business carried on by the [hotelier or proprietor as the case may be] is continued after his death by his legal representative or any other person, such legal representative or other person shall be liable to pay the tax including any penalty due from such [hotelier or proprietor as the case may be] under this Act in the like manner and to the same extent as the deceased [hotelier or proprietor as the case may be] ; or\n(b) if the business carried on by the [hotelier or proprietor as the case may be] is discontinued, whether before or after his death, his legal representative shall be liable to pay out of the estate of the deceased, in the like manner and to the same extent as the deceased hotelier proprietor would have been liable to pay if he had not died, the tax (including any penalty) due from such [hotelier or proprietor as the case may be] under this Act, whether such tax (including any penalty) has been assessed before his death but has remained unpaid or is assessed after his death.\nExplanation.\n(a) is the guardian of a ward on whose behalf the business is carried on by the guardian, or\n(b) is a trustee who carries on the business under a trust for a beneficiary, then, if the guardianship or trust is terminated, the ward or, as the case may be, the beneficiary shall be liable to pay the tax (including any penalty) due from the [hotelier or proprietor as the case may be] upto the time of termination of the guardianship or trust, whether such tax (including any penalty) has been assessed before the termination of the guardianship or trust, but has remained unpaid, or is assessed thereafter.",
"footnote": "",
"is_definition": false,
"sort_order": 7
},
{
"number": "9",
"title": "9. Registration of hotelier or proprietors.",
"chapter": null,
"content": "[9A. Renewal of Registration Certificate.",
"footnote": "",
"is_definition": false,
"sort_order": 8
},
{
"number": "10",
"title": "10. Non-transferability of registration certificate.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 9
},
{
"number": "11",
"title": "11. Information to be furnished regarding changes in business, etc.",
"chapter": null,
"content": "(a) sells or otherwise disposes of his business or any part thereof, or effects or makes any other change to his knowledge in the ownership of the business; or\n(b) discontinues his business, or changes the place thereof or opens a new place of business; or\n(c) changes the name or nature of his business; or\n(d) enters into a partnership or other association in regard to his business, he shall within the prescribed time, inform the prescribed authority accordingly.",
"footnote": "",
"is_definition": false,
"sort_order": 10
},
{
"number": "12",
"title": "12. Certificate of registration to continue in certain circumstances.",
"chapter": null,
"content": "(a) effects change in the name of his business; 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 trustees thereof; or\n(d) is a guardian of a ward and there is change in the guardian, then merely by reason of any of the circumstances aforesaid, it shall not be necessary for the [hotelier or proprietor as the case may be] , or the firm with the changed constitution, or the new trustees, or new guardian, to apply for a fresh certificate of registration and on information being furnished in the manner required by section 11 the certificate of registration shall be amended.\n13. [Payment of Tax and filling of 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 [hotelier or proprietor as the case may be] or any other person by the officer appointed under sub-section (2) of section 3 , in accordance with such rules as may be prescribed]\n(b) the amount of penalty, if any, levied under this Act shall be paid by the [hotelier or proprietor as the case may be] or by the person liable therefor into the appropriate Government Treasury by such date as may be specified in a notice or order issued under this Act, being a date not earlier than sixty days from the date of service of the notice or order:\n(b) Notwithstanding anything contained in clause (a), the Commissioner may, subject to such conditions as may be prescribed, remit the whole or any part of the interest payable in respect of any period by any person or class of persons.\n(c) Any amount of tax or penalty or interest which remains unpaid after the date specified in the notice for payment, or in the order of imposition of penalty, or after the extended date of payment and any instalments not duly paid, shall be recoverable as arrears of land revenue.]",
"footnote": "",
"is_definition": false,
"sort_order": 11
},
{
"number": "14",
"title": "14. Assessment of Tax.",
"chapter": null,
"content": "Explanation.",
"footnote": "",
"is_definition": false,
"sort_order": 12
},
{
"number": "8",
"title": "15. Applicability of provisions of this Act to the person liable to pay tax under section 8.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 13
},
{
"number": "16",
"title": "16. Re-assessment of turnover escaping assessment, under-assessed, etc.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 14
},
{
"number": "17",
"title": "17. Imposition of penalty.",
"chapter": null,
"content": "(a) failed to apply for registration as required by section 9 or has carried on business, without being registered, in contravention of section 9; or\n(b) failed, without reasonable cause, to comply with any notice in respect of the proceeding under sections 14, 16, or 27 or 33; or\n(c) failed to disclose any transaction of receipt or has failed to furnish return by the prescribed date or has failed to show in the return the appropriate liability to pay tax or has failed to disclose fully and truly all material facts necessary for the proper and correct quantification of the tax liability, [or]\n[(d) failed to apply for renewal of registration as required by sub-section (1) of section 9A as so re-numbered, or has carried on business without renewing his registration in contravention of sub-section (1) of section 9 of this Act;]",
"footnote": "",
"is_definition": false,
"sort_order": 15
},
{
"number": "18",
"title": "18. Imposition of penalty for contravening certain provisions.",
"chapter": null,
"content": "(a) (i) not being a [hotelier or proprietor as the case may be] liable to pay tax under this Act collects any sum by way of tax; or\n(ii) being a registered [hotelier or proprietor as the case may be] , collects any amount by way of tax in excess of the tax payable by him; or\n(iii) otherwise collects tax in contravention of the provisions of section 24; or\n[(b) being a [hotelier or proprietor as the case may be] liable to pay tax under this Act, or being a [hotelier or proprietor as the case may be] who was required so to do by the Commissioner by a notice, served on him, fails in contravention of sub-section (1) of section 26 to keep a true account of his turnover of receipts or fails when directed so to do under that section to keep any account or record in accordance with direction, he shall be liable to pay, in addition to any tax for which he may be liable, a penalty of an amount as follows:-\n(i) Where there has been contravention referred to in sub-clauses (i) and (iii) of clause (a), a penalty of an amount not exceeding two thousand rupees or double the sum collected by way of tax, whichever is less.\n(ii) Where there has been a contravention referred to in sub-clause (ii) of clause (a) or in clause (b), a penalty of an amount not exceeding two thousand rupees and in addition, any sum collected by the person by way of tax in contravention of section 24 shall be forfeited to the State Government.]",
"footnote": "",
"is_definition": false,
"sort_order": 16
},
{
"number": "19",
"title": "19. Rounding of tax, etc.",
"chapter": null,
"content": "[20. Charge on the property of defaulter and levy of interest for delayed payment of tax.\n(i) the whole of the amount outstanding on the date of default shall become immediately due and shall be charge on the properties of the person or persons liable to pay the tax under this Act; and\n(ii) the [hotelier or proprietor as the case may be] or the person shall be liable to pay by way of simple interest, in addition to the amount of such tax, sum equal to,-\n(a) one and half percent of the amount of such tax for each month, for the first three months after the last date by which he should have paid such tax;\n(b) two percent of such amount for each month subsequent to the first three months as aforesaid.\nExplanation.",
"footnote": "",
"is_definition": false,
"sort_order": 17
},
{
"number": "20A",
"title": "20A. Special mode of recovery.",
"chapter": null,
"content": "(a) any person from whom any amount of money is due or may become due to a hotelier or proprietor who has failed to pay the amount of tax due or penalty imposed under this Act, or\n(b) any person who holds or may subsequently hold money for or on account of such hotelier or proprietor,\nExplanation.",
"footnote": "",
"is_definition": false,
"sort_order": 18
},
{
"number": "21",
"title": "21. Exemption.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 19
},
{
"number": "22",
"title": "22. Refund.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 20
},
{
"number": "23",
"title": "23. Power to withhold refund in certain cases.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 21
},
{
"number": "24",
"title": "24. Prohibition against collection of tax in certain matters.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 22
},
{
"number": "25",
"title": "25. Bill or cash Memorandum to be issued to customer.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 23
},
{
"number": "26",
"title": "26. Accounts.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 24
},
{
"number": "27",
"title": "27. Production and inspection of accounts and documents and search of premises.",
"chapter": null,
"content": "28. [Hotelier or proprietor as the case may be] to declare the name of owner of business.",
"footnote": "",
"is_definition": false,
"sort_order": 25
},
{
"number": "29",
"title": "29. Power to collect statistics.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 26
},
{
"number": "30",
"title": "30. Determination of certain disputed question.",
"chapter": null,
"content": "Explanation.",
"footnote": "",
"is_definition": false,
"sort_order": 27
},
{
"number": "31",
"title": "31. Powers of Commissioner.",
"chapter": null,
"content": "(a) proof of facts by affidavit;\n(b) summoning and enforcing the attendance of any person, and examining him on oath or affirmation;\n(c) compelling the production of documents; and\n(d) issuing commissions for the examination of witnesses.",
"footnote": "",
"is_definition": false,
"sort_order": 28
},
{
"number": "32",
"title": "32. Bar to certain proceedings.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 29
},
{
"number": "33",
"title": "33. Appeal, revision and review.",
"chapter": null,
"content": "(a) confirm, reduce, enhance or annul the assessment; or\n(b) set aside the assessment and direct the assessing authority to make a fresh assessment after such further inquiry as may be directed; or\n(c) pass such other orders as it may think fit.\n(b) The Tribunal may admit the second appeal referred to after the period of sixty days .referred to in clause (a), if it is satisfied that the appellant had sufficient cause for not preferring the appeal in that period.\nExplanation.",
"footnote": "",
"is_definition": false,
"sort_order": 30
},
{
"number": "34",
"title": "34. Non-appealable orders.",
"chapter": null,
"content": "(i) a notice issued under this Act calling upon a hotelier or proprietor for assessment or asking a hotelier or proprietor to show cause as to why he should not be prosecuted for an offence under this Act or notices issued under any of the provisions of section 20 of this Act, or\n(ii) an order pertaining to the seizure or retention of accounts books, registers and other documents; or\n(iii) an order sanctioning a prosecution under this Act; or\n(iv) an order transferring any proceeding under section 42.",
"footnote": "",
"is_definition": false,
"sort_order": 31
},
{
"number": "35",
"title": "35. Application of sections 4, 5 and 12 of Limitation Act.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 32
},
{
"number": "36",
"title": "36. Rectification of mistakes.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 33
},
{
"number": "37",
"title": "37. Offences and penalties.",
"chapter": null,
"content": "(i) in case where the amount of tax, which could have been evaded if the false return had been accepted as true, exceeds Rs. 10,000 with rigorous imprisonment for a term which shall not be less than six months but which may extend to three years and with fine;\n(ii) in any other case, with rigorous imprisonment for a term, which shall not be less than three months but which may extend to one year and with fine.\n(i) wilfully attempts, in any manner whatsoever, to evade any tax leviable under this Act; or\n(ii) wilfully attempts, in any manner whatsoever, to evade any payment of any tax or penalty or interest under this Act, shall, on conviction, be punished-\n(a) in case where the amount involved exceeds Rs. 50,000 during the period of a year, with rigorous imprisonment for a term which shall not be less than six months but which may extend to three years and with fine;\n(b) in any other case, with rigorous imprisonment for a term which shall not be less than three months but which may extend to one year and with fine.\n(a) carries on business without being registered in wilful contravention of section 9; or\n[(aa) carries on the business without his registration certificate being renewed in wilful contravention of section 9A.]\n(b) fails, without sufficient cause, to furnish any information required by section 11; or\n(c) fails, without sufficient cause, to furnish any return as required by section 13 by the date and in the manner prescribed; or\n(d) contravenes, without reasonable cause, any of the provisions of section 24; or\n(e) fails, without sufficient cause, to issue a bill or cash memorandum as required under section 25; or\n(f) fails, without sufficient cause, when directed under section 26 to keep any accounts or record, in accordance with such direction; or\n(g) fails, without sufficient cause, to comply with any requirements made of him under section 27; or\n(h) voluntarily obstructs any officer making inspection or search or seizure under section 27, shall on conviction, be punished with imprisonment for a term which may extend to one year and with fine.\n(a) wilfully refuses or without lawful excuse neglects to furnish such information or return; or\n(b) wilfully furnishes or causes to be furnished any information or return which he knows to be false,",
"footnote": "",
"is_definition": false,
"sort_order": 34
},
{
"number": "38",
"title": "38. Returns, etc. to be confidential.",
"chapter": null,
"content": "(a) of any of the particulars referred to in sub-section (1) for the purpose of an investigation or prosecution under this Act or under the Indian Penal Code (Central Act 45 of 1860) or under any other enactment for the time being in force; or\n(b) of such facts, to an officer of the Central Government or the Government of any State or Union territory, as may be necessary for verification of such facts or for the purpose of enabling that Government to levy or realise any tax imposed by it.",
"footnote": "",
"is_definition": false,
"sort_order": 35
},
{
"number": "39",
"title": "39. Offences by companies.",
"chapter": null,
"content": "Explanation.\n(a) \"company\" means a body corporate, and includes a firm or other association of individuals; and\n(b) \"director\" in relation to a firm, means a partner in the firm.",
"footnote": "",
"is_definition": false,
"sort_order": 36
},
{
"number": "40",
"title": "40. Investigation of offences.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 37
},
{
"number": "41",
"title": "41. Compounding of offences.",
"chapter": null,
"content": "(a) no proceedings shall be commenced against such person as aforesaid; and\n(b) if any proceedings have been already commenced against such person as aforesaid, such proceedings shall not be further proceeded with.",
"footnote": "",
"is_definition": false,
"sort_order": 38
},
{
"number": "42",
"title": "42. Power to transfer proceedings.",
"chapter": null,
"content": "Explanation.",
"footnote": "",
"is_definition": false,
"sort_order": 39
},
{
"number": "43",
"title": "43. Appearance before any authority in proceedings.",
"chapter": null,
"content": "(a) by a relative or a person regularly employed by him;. or\n(b) by legal practitioner, Chartered Accountant or Cost Accountant; or\n(c) by a tax practitioner.",
"footnote": "",
"is_definition": false,
"sort_order": 40
},
{
"number": "44",
"title": "44. Indemnity.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 41
},
{
"number": "45",
"title": "45. Power to make rules.",
"chapter": null,
"content": "(i) subordination of officers and persons appointed under section 3 amongst themselves;\n(ii) the periods within which, the manner in which and the authority to which application for registration shall be made under section 9;\n(iii) the procedure for, and other matters incidental to the registration of hoteliers or proprietors and the granting of certificates of registration, and the form of such certificates under section 9 and the manner in which application for cancellation of registration shall be made, and the date from which cancellation of registration shall take effect;\n(iv) the authority to which, and the time within which, information shall be furnished under section 11;\n(v) the period for which and the dates by which and the authority to which, the returns shall be furnished under section 13 and the terms and conditions for purposes of sub-section (1) of section 14:\n(vi) the intervals at which, and the manner in which, the tax shall be paid under section 13;\n(vii) procedure to be followed for assessment under section 14;\n(viii) the manner in which a notice under sub-section (2) of section 18 may be served, and the details to be mentioned in the notice published under sub-section (5) of section 18;\n(ix) the other particulars under section 25;\n(x) the accounts and forms thereof required by the Commissioner to be kept under section 26 and the conditions or restrictions subject to which the accounts and records shall be maintained under section 26;\n(xi) the conditions subject to which the production of accounts or documents or the furnishing of information may be required under section 27;\n(xii) the period within which, the authority to which and the manner in which a declaration shall be sent under section 28;\n(xiii) the form in which, the authority to which and the intervals in which information or returns shall be furnished under section 29 and the particulars to be specified in such information and returns;\n(xiv) the procedure for, and other matters (including fees) incidental to, appeals and revision under section 33;\n(xv) the forms of authorisation for the purposes of clauses (a), (b) and (c) of section 43;\n(xvi) the manner in which, and the time within which the applications shall be made, information furnished and notices served, under this Act;\n(xvii) the fees payable (in Court-fee stamps) in respect of an application-\n(a) for a certified copy of an order of assessment, or of any order passed or document produced or filed in any proceedings, under this Act;\n(b) for determination of any question under section 30;\n(xviii) the fees payable (in cash) for making and supplying a duplicate or certified copy of any order or document under this Act or the rules made thereunder, the extra fees payable if the copy is required urgently, and the deposit to be made to cover the cost ofs such fees;\n(xix) any other matter which is required to be or may be prescribed.",
"footnote": "",
"is_definition": false,
"sort_order": 42
},
{
"number": "46",
"title": "46. Power to remove difficulties.",
"chapter": null,
"content": "[Schedule I]\n[ See sub-section (2) of Section 5]\nSerial Number\nTurnover of Receipts\nRate of Tax\n(1)\n(2)\n(3)\n(a)\nWhere the charge for Luxury provided in a hotel is not\n\t\t\t\texceeding Rs. 200/- per day.\nNil\n(b)\nWhere the charge for Luxury provided in a hotel is exceeding\n\t\t\t\t200 rupees but does not exceed Rs.1500/- per day.\n5%\n(c )\nWhere the charge for Luxury provided in a hotel is exceeding\n\t\t\t\tRs. 1500/- but does not exceed Rs.3000/- per day.\n8%\n(d)\nWhere the charge for Luxury provided in a hotel is exceeding\n\t\t\t\tRs. 3000/- per day.\n10%\nNote. - Where the luxuries provided in a hotel are under Time Share Agreement or under Package Deal Agreement or under any such system and wherein the facility of availing residential accommodation during the given period in a year is allowed upon a lumpsum payment, then tax shall be paid at the rate provided for at clause (b) above i.e. @ 5%, with a deemed room receipt of Rs. 1000/- per day per room.\nNote.\n[Schedule II]\n[ See Section 9(2) and 9A ]\nSerial No.\nCategory of business\nAmount of registration fees/ renewal fees\n1\n2\n3\nHotelier\nHotelier\n(1)\nFor hotels having upto 25 rooms including rent back\n\t\t\t\taccommodation, tourist home and any other accommodation required\n\t\t\t\tto be covered under the Goa Registration of Tourist Trade Act,\n\t\t\t\t1982 (Act 10 of 1982).\nRs. 1000/-\n(2)\nFor hotels having rooms in excess of 25 but upto 50 including\n\t\t\t\trent back accommodation, tourist home and any other accommodation\n\t\t\t\trequired to be covered under the Goa Registration of Tourist\n\t\t\t\tTrade Act, 1982 (Act 10 of 1982).\nRs. 2500/-\n(3)\nFor hotels having rooms in excess of 50 but upto 100 including\n\t\t\t\trent back accommodation, tourist home and any other accommodation\n\t\t\t\trequired to be covered under the Goa Registration of Tourist\n\t\t\t\tTrade Act, 1982 (Act 10 of 1982).\nRs. 5000/-\n(4)\nFor hotels having rooms in excess of 100 but upto 200\n\t\t\t\tincluding rent back accommodation, tourist home and any other\n\t\t\t\taccommodation required to be covered under the Goa Registration\n\t\t\t\tof Tourist Trade Act, 1982 (Act 10 of 1982).\nRs. 10,000/-\n(5)\nFor hotels having rooms in excess of 200 including rent back\n\t\t\t\taccommodation, tourist home and any other accommodation required\n\t\t\t\tto be covered under the Goa Registration of Tourist Trade Act,\n\t\t\t\t1982 (Act 10 of 1982).\nRs. 15,000/-\nProprietor\nProprietor\n(1)\nAccommodation provided for commercial purposes.\nRs. 2000/-\n(2)\nAccommodation with luxuries provided for other purposes.\nRs. 2000/-\n[Schedule III]\n( See Section 5B)\nS. No.\nTurnover of receipts\nRate of Tax\n(1)\nWhere proprietor provides accommodation for commercial\n\t\t\t\tpurposes.\n10% of the receipt\n(2)\nWhere proprietor provides accommodation with luxuries for\n\t\t\t\tother purpose:-\n(i) Not exceeding Rs. 8000/- per day per event.\nNil\n(ii) Exceeding Rs. 8000/- per day per event.\n10% of the receipt.\nNotifications\nNotifications\n30/1/2006-Fin (R&C)(8).\n(i) for items (a) to (d) and entries against them, the following items shall be substituted, namely:-\n\"(a)\nWhere the charge for the luxury provided in a hotel is not\n\t\t\t\texceeding Rs. 250/- per room per day.\nNil\n(b)\nWhere the charge for the luxury provided in a hotel is\n\t\t\t\texceeding Rs. 250/- but does not exceed Rs. 750/- per room per\n\t\t\t\tday.\n3%\n(c)\nWhere the charge for the luxury provided in a hotel is\n\t\t\t\texceeding Rs. 750/- but does not exceed Rs. 1500/- per room per\n\t\t\t\tday.\n5%\n(d)\nWhere the charge for the luxury provided in a hotel is\n\t\t\t\texceeding Rs. 1500/- but does not exceed Rs. 3000/- per room per\n\t\t\t\tday.\n8%\n(e)\nWhere the charge for the luxury provided in a hotel is\n\t\t\t\texceeding Rs. 3000/- per room per day.\n10%\n(f)\nWhere the hotel is a club or any other entity wherein the\n\t\t\t\tluxury is provided to its members/guests under time share\n\t\t\t\tagreement or any other similar system, and wherein the facility\n\t\t\t\tof availing the residential accommodation by such members/guests\n\t\t\t\tduring the given period in a year is allowed upon lumpsum payment\n\t\t\t\tagainst his/her membership.\nFive paise in a rupee, with a deemed room receipt\n\t\t\t\tof Rs. 1500/- per room per day.\n(g)\nWhen any room in a hotel or guest house registered under the\n\t\t\t\tGoa, Daman and Diu Registration of Tourist Trade Act, 1982 (Act\n\t\t\t\t10 of 1982) are leased by the hotelier to any company or a person\n\t\t\t\tor monthly basis to provide accommodation either as rest house or\n\t\t\t\tguest house and the charges for such room exceeds Rs. 250/- per\n\t\t\t\tday.\n5%\";\n(ii) the existing \"Note\" shall be omitted.\n30/1/2006-Fin(R&C)(10).\n\"(a)\nWhere the charge for luxury provided in a hotel is not\n\t\t\t\texceeding Rs. 300/- per room per day.\nNIL\n(b)\nWhere the charge for luxury provided in a hotel is exceeding\n\t\t\t\tRs. 300/- but does not exceed Rs. 1000/- per room per day.\n3%\n(c)\nWhere the charge for luxury provided in a hotel is exceeding\n\t\t\t\tRs. 1000/- but does not exceed Rs. 2500/- per room per day.\n5%\n(d)\nWhere the charge for luxury provided in a hotel is exceeding\n\t\t\t\tRs. 2500/- but does not exceed Rs. 5000/- per room per day.\n8%\n(e)\nWhere the charge for luxury provided in a hotel is exceeding\n\t\t\t\tRs. 5000/- per room per day.\n10%\n(f)\nWhere the hotel is a club or any other entity wherein luxury\n\t\t\t\tprovided to its members/guests under time share agreement or any\n\t\t\t\tother similar system, and wherein the facility of availing\n\t\t\t\tresidential accommodation by such members/guests during the given\n\t\t\t\tperiod in a year is allowed upon lumpsum payment against his/her\n\t\t\t\tmembership.\n5 paise in a rupee, with a deemed room receipt of\n\t\t\t\tRs. 2000/- per room per day.\n(g)\nWhere any room in a hotel or guest house registered under the\n\t\t\t\tGoa, Daman and Diu Registration of Tourist Trade Act, 1982 (Act\n\t\t\t\t10 of 1982) are leased by the hotelier to any company or a person\n\t\t\t\ton monthly basis to provide accommodation either as rest house or\n\t\t\t\tguest house and the charges for such room exceeds Rs. 300/- per\n\t\t\t\tday.\n5%\"",
"footnote": "",
"is_definition": false,
"sort_order": 43
}
],
"metadata": {
"Act ID": "goa121",
"Act Number": "(Act No. 17 of 1988)",
"Enactment Date": "",
"Act Year": "1988",
"Short Title": "The Goa Tax on Luxuries Act, 1988",
"Type": "STATE",
"Location": "Goa"
},
"updated_at": "2026-09-29 21:55:19"
}