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The Goa Tax on Luxuries Rules, 1988
The Goa Tax on Luxuries Rules, 1988
Sections
1. Short title and commencement.
Section 12. Definitions.
Section 23. Maintenance of accounts.
Section 34. Application for registration and furnishing information.
Section 45. Grant of certificate of registration.
Section 56. Exhibition of certificate of registration.
Section 67. Cancellation of certificate of registration.
Section 78. Declaration of name of owner under section 28.
Section 289. Additional copies of certificate of registration, etc.
Section 910. Production of certificate of registration, etc.
Section 1013. Method of payment.
Section 1315. Reduction of receipt for levy of tax.
Section 1516. Notice for payment of tax not paid according to return.
Section 1617. Assessment of tax and imposition of penalty.
Section 1718. Joint and several responsibility for payment of tax.
Section 1819. Where and how the payment should be made.
Section 1920. Escaped assessment, reassessment of tax, etc.
Section 2021. Payment of tax/penalty on assessment/reassessment etc.
Section 2122. Form of notice under section 18(2).
Section 1823. Notice under section 18(1) (b).
Section 1824. Assessment case record.
Section 2425. Recovery of arrears.
Section 2526. Refund.
Section 2627. Production of accounts, registers etc.
Section 2728. Inspection of Accounts, registers etc.
Section 2829. Retention of books of accounts, registers and documents seized.
Section 2931. How the memorandum of appeal shall be presented.
Section 3132. What shall accompany the memorandum of appeal.
Section 3233. Stay of recovery of tax assessed/reassessed or penalty by Appellate Authority.
Section 3334. Summary rejection of appeals etc.
Section 3435. Fixing the date for hearing of appeal.
Section 3536. Hearing and recording of evidence.
Section 3637. Application for revision or review.
Section 3738. Notice for hearing the application for revision or review.
Section 3839. Order of higher authorities shall be binding on subordinate authorities.
Section 3940. Review of orders.
Section 4041. Notice for rectification of mistake under section 36.
Section 3642. Service of orders and notices.
Section 4243. Payment of fees.
Section 4344. Particulars to be specified in bill or cash memorandum.
Section 4445. Preservation of books of accounts, registers, etc.
Section 4546. Form of authority under section 43.
Section 4347. Authority of agent to continue.
Section 4748. Copies of documents and order.
Section 4849. Nomination of Head office in the case of a [hotelier or proprietor, as the case may be] having more than one place of business.
Section 4950. Special provisions in the case of hoteliers having more than one place of business.
Section 5051. Superintendence and control of the administration under the Act.
Section 5152. Jurisdiction.
Section 5253. Compounding of offences.
Section 5354. Penalty.
Section 541. Certified that with reference to that assessment record of ............. bearing Registration Certificate No. ............. (issued by the Luxury Tax Office of............. (Ward), for the period from ............. to ............. a refund of Rs. ............. is due to .............
Section 12. Certified that the amount of tax and/or penalty concerning which this refund is allowed has been duly credited to the Government Treasury.
Section 23. Certified that no refund order regarding the sum now in question has previously been granted and this order of refund has been entered in the original file of assessment under my signature.
Section 34. Please pay to ............. the sum of Rs. ............. (in figures) Rupees ............. in words)
Section 4
the-goa-tax-on-luxuries-rules-1988.json
•
54 Sections
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Goa
{
"id": 16492,
"slug": "the-goa-tax-on-luxuries-rules-1988",
"title": "The Goa Tax on Luxuries Rules, 1988",
"short_title": "The Goa Tax on Luxuries Rules, 1988",
"act_number": "Published vide Notification No. 5-9-88-Fin (R&C)",
"act_year": 1988,
"act_type": "STATE",
"location": "Goa",
"law_status": "unknown",
"enactment_date": null,
"description": "The Goa Tax on Luxuries Rules, 1988",
"preamble": "",
"section_label": "Section",
"sections": [
{
"number": "1",
"title": "1. Short title and commencement.",
"chapter": null,
"content": "",
"footnote": "",
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{
"number": "2",
"title": "2. Definitions.",
"chapter": null,
"content": "(a) \"Act\" means the Goa Tax on Luxuries [* * *] Act, 1988 (Act No. 17 of 1988).\n(b) \"Appropriate Assessing Authority\" means:\n(i) in relation to any particular [hotelier or proprietor, as the case may be] , the Luxury Tax Officer or the Assistant Luxury Tax Officer within whose jurisdiction the hotelier's place of business is situated;\n(ii) in relation to a [hotelier or proprietor, as the case may be] who has more than one place of business in the State, the Luxury Tax Officer or the Assistant Luxury Tax Officer within whose jurisdiction the head office of such business is situated;\n[* * *]\n[(c) \"Appropriate Government Treasury\" means any treasury or taluka sub-treasury or the Reserve Bank of India (RBI), or a branch of the State Bank of India (SBI) or it's subsidiary, or any bank so notified by the Government, situated in the area in which the hotelier concerned has his place of business or the head office, if the business is carried on at more than one place in the State, and includes cyber treasury so notified by the Government.] .\n(d) \"Assistant Commissioner\" means the person appointed under section 3 to assist the Commissioner;\n(e) \"Assistant Luxury Tax Officer\" means the person appointed by that designation by the Government under section 3 to assist the Commissioner;\n[(f) \"Accounting year\" means the period from 1st of April to 31st of March;]\n(g) \"Agent\" means a person authorized in writing under section 43 to appear on behalf of a [hotelier or proprietor, as the case may be] or other person before any authority under the Act;\n(h) \"Form\" means a form appended to these rules;\n(i) \"guest\" means the person in whose name the accommodation in a hotel is booked;\n(j) \"Government\" or \"the Government\" when referred to as a [hotelier or proprietor, as the case may be] shall mean any State Government or the Central Government, as the case may be;\n(k) \"Inspector\" means a Luxury Tax Inspector appointed under section 3 to assist the Commissioner for carrying out the purposes of the Act;\n(l) \"Luxury Tax Officer\" means the person appointed by that designation by the Government under section 3 to assist the commissioner;\n(m) \"month\" means a calendar month;\n(n) \"Quarter\" in relation to the year as defined in clause (a) of section 2 means\n(i) in relation to the financial year, the period of three months ending on 30th June, 30th September, 31st December or 31st March; [* * *]\n[* * *]\n(o) \"registering authority\" means as respect a [hotelier or proprietor, as the case may be] , the Luxury Tax Officer having jurisdiction over the local area in which any place or places of business of the [hotelier or proprietor, as the case may be] are situated;\n(p) \"return period\" means the period for which returns are to be furnished by a [hotelier or proprietor, as the case may be] under these rules;\n[(pp) \"Schedule\" means a Schedule appended to these rules;]\n(q) \"Section\" means a section of the Act;\n(r) \"word and expression\" used but not defined in these rules shall have the same meaning respectively assigned to them in the Act.\n[ 2A.",
"footnote": "",
"is_definition": true,
"sort_order": 1
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{
"number": "3",
"title": "3. Maintenance of accounts.",
"chapter": null,
"content": "(a) Information of residential accommodation and tariff therefore in respect of his hotel, in Form [Lux] 1;\n(b) daily account of occupation of residential accommodation in his hotel and collection of tax therefore, in Form [Lux] 2; and\n(c) monthly abstract of collection and remittance of tax in Form [Lux] 3.\n[3A.",
"footnote": "",
"is_definition": false,
"sort_order": 2
},
{
"number": "4",
"title": "4. Application for registration and furnishing information.",
"chapter": null,
"content": "(a) an individual, by the proprietor or by a person having due authority to act on behalf of such proprietor;\n(b) a firm, by any partner thereof;\n(c) a Hindu undivided family, by the Karta or an adult member thereof;\n(d) a body corporate (including a company, a cooperative society, or a corporation or local authority), by a director, manager, secretary or the principal officer thereof, or by a person duly authorized to act on its behalf;\n(e) an association of individuals to which clause (b), (c), or (d) does not apply, by the principal officer thereof, or person managing the business;\n(f) the Government, by a person duly authorized to act on its behalf.",
"footnote": "",
"is_definition": false,
"sort_order": 3
},
{
"number": "5",
"title": "5. Grant of certificate of registration.",
"chapter": null,
"content": "(a) [(i) if it was made within a period specified in sub-rule (1) of rule 4 or a declaration filed as provided in sub-rule (2A) of said rule, it shall take effect from the date on which the hotelier or the proprietor, as the case may be, becomes liable for registration under the Act;\n(ii) if it was made within the time specified in sub-section (6) of section 8, it shall take effect from the date on which the hotelier or the proprietor, as the case may be, becomes liable to pay tax under the said sub-section;] .\n(b) if such application was made after the expiry of the aforesaid periods, it shall take effect from the date on which the application was made;",
"footnote": "",
"is_definition": false,
"sort_order": 4
},
{
"number": "6",
"title": "6. Exhibition of certificate of registration.",
"chapter": null,
"content": "[6A. Renewal of certificate of registration.",
"footnote": "",
"is_definition": false,
"sort_order": 5
},
{
"number": "7",
"title": "7. Cancellation of certificate of registration.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 6
},
{
"number": "28",
"title": "8. Declaration of name of owner under section 28.",
"chapter": null,
"content": "(a) where such declaration is to be made for the first time, it shall be made within the period specified in rule 4, or in sub-section (6) of section 8, as the case may be;\n(b) where any such declaration is to be revised, the revised declaration shall be made to the registering authority, within thirty days from the date on which the change of ownership of the hotel has taken place.",
"footnote": "",
"is_definition": false,
"sort_order": 7
},
{
"number": "9",
"title": "9. Additional copies of certificate of registration, etc.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 8
},
{
"number": "10",
"title": "10. Production of certificate of registration, etc.",
"chapter": null,
"content": "[11. Payment of tax and filing of returns of turnover.\n(ii) A return to be furnished by a proprietor providing accommodation for commercial purposes shall be in Form LUX 8B and a return for providing accommodation with luxuries for other purposes shall be in Form LUX 8A:\n(iii) The returns shall be furnished quarterly within 30 days from the close of a quarter:\n(iv) A return as specified in clauses (i), (ii) or (iii) shall be accompanied by challans in proof of payment of tax in respect of each of the month during a quarter. In case tax payment is effected through cyber-treasury as notified by the Government or through any of the electronic systems (e-payment) available within a bank as notified by the Government or a branch of such bank, then, such payments be listed in the returns as per the acknowledgement received for every such e-payment.\n(v) The registered hotelier or the proprietor whose average monthly tax liability exceeds Rs. 1.00 lakh (rupees one lakh) shall, from such date as the Government may, by notification in the Official Gazette, specify, file his quarterly returns exclusively online through electronic systems by availing a system code number from the office of the Commissioner, for filing such return.\n(vi) The registered hotelier or proprietor whose monthly tax liability does not exceed Rs. 10,000/- (Rupees ten thousand) may opt to file his return annually, within thirty days from the close of a year. However, his payment of tax shall be in accordance with sub-rule (1) above.\n(vii) All returns of turnover shall be verified and signed by the registered hotelier or proprietor, as the case may be, or by the person as duly authorized by him in this behalf, and shall be furnished to the appropriate assessing authority together with the receipt for payments made in the appropriate Government treasury for the tax due.",
"footnote": "",
"is_definition": false,
"sort_order": 9
},
{
"number": "13",
"title": "13. Method of payment.",
"chapter": null,
"content": "[14. Special provision for filing the returns for the first year from obtaining registration certificate.",
"footnote": "",
"is_definition": false,
"sort_order": 10
},
{
"number": "15",
"title": "15. Reduction of receipt for levy of tax.",
"chapter": null,
"content": "(i) exclude the amount, if any, collected by him separately by way of tax from the receipt on which tax is leviable; or\n(ii) where the tax is not separately collected, deduct from the receipt as per tariff charged, a sum calculated in accordance with the formula given in the Table hereunder:-",
"footnote": "",
"is_definition": false,
"sort_order": 11
},
{
"number": "16",
"title": "16. Notice for payment of tax not paid according to return.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 12
},
{
"number": "17",
"title": "17. Assessment of tax and imposition of penalty.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 13
},
{
"number": "18",
"title": "18. Joint and several responsibility for payment of tax.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 14
},
{
"number": "19",
"title": "19. Where and how the payment should be made.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 15
},
{
"number": "20",
"title": "20. Escaped assessment, reassessment of tax, etc.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 16
},
{
"number": "21",
"title": "21. Payment of tax/penalty on assessment/reassessment etc.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 17
},
{
"number": "18",
"title": "22. Form of notice under section 18(2).",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 18
},
{
"number": "18",
"title": "23. Notice under section 18(1) (b).",
"chapter": null,
"content": "(i) the name, address and the Registration Certificate number of the [hotelier or proprietor, as the case may be] in whose case the order is passed;\n(ii) number and date of the order;\n(iii) the amount forfeited;\n(iv) the period for which the order is passed; and\n(v) reasons for forfeiture.",
"footnote": "",
"is_definition": false,
"sort_order": 19
},
{
"number": "24",
"title": "24. Assessment case record.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 20
},
{
"number": "25",
"title": "25. Recovery of arrears.",
"chapter": null,
"content": "(a) full name and address of the defaulter;\n(b) the name of the person or persons, if any, responsible for the payment of amount due;\n(c) the sum to be recovered;\n(d) period to which the sum relates;\n(e) the provisions of law under which the sum is recoverable as an arrear of land revenue;\n(f) the process by which the sum may be recovered;\n(g) the property against which the process may be executed;\n(h) the head of account to which the amount should be credited; and\n(i) any other information relevant for the purpose of recovery of the arrears.\n[25A. Reference to Luxuries Tax Officer.",
"footnote": "",
"is_definition": false,
"sort_order": 21
},
{
"number": "26",
"title": "26. Refund.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 22
},
{
"number": "27",
"title": "27. Production of accounts, registers etc.",
"chapter": null,
"content": "[27A. Production of Audit Report.",
"footnote": "",
"is_definition": false,
"sort_order": 23
},
{
"number": "28",
"title": "28. Inspection of Accounts, registers etc.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 24
},
{
"number": "29",
"title": "29. Retention of books of accounts, registers and documents seized.",
"chapter": null,
"content": "[30. To whom appeal shall be made.",
"footnote": "",
"is_definition": false,
"sort_order": 25
},
{
"number": "31",
"title": "31. How the memorandum of appeal shall be presented.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 26
},
{
"number": "32",
"title": "32. What shall accompany the memorandum of appeal.",
"chapter": null,
"content": "(a) that the amount of tax assessed or reassessed and the penalty (if any) imposed, or the tax and penalty admitted to be due has been paid; and\n(b) that to the best of his knowledge and belief the facts set out in the memorandum are true.\n\"that to the best of his knowledge and belief the facts set out in the memorandum are true.\"",
"footnote": "",
"is_definition": false,
"sort_order": 27
},
{
"number": "33",
"title": "33. Stay of recovery of tax assessed/reassessed or penalty by Appellate Authority.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 28
},
{
"number": "34",
"title": "34. Summary rejection of appeals etc.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 29
},
{
"number": "35",
"title": "35. Fixing the date for hearing of appeal.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 30
},
{
"number": "36",
"title": "36. Hearing and recording of evidence.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 31
},
{
"number": "37",
"title": "37. Application for revision or review.",
"chapter": null,
"content": "Explanation.",
"footnote": "",
"is_definition": false,
"sort_order": 32
},
{
"number": "38",
"title": "38. Notice for hearing the application for revision or review.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 33
},
{
"number": "39",
"title": "39. Order of higher authorities shall be binding on subordinate authorities.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 34
},
{
"number": "40",
"title": "40. Review of orders.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 35
},
{
"number": "36",
"title": "41. Notice for rectification of mistake under section 36.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 36
},
{
"number": "42",
"title": "42. Service of orders and notices.",
"chapter": null,
"content": "(a) by delivery by hand of a copy of the order or notice to the addressee or to a person declared by him in Form [Lux] 7 or to his agent duly authorised in this behalf by him or to a person regularly employed by him in connection with the business in respect of which he is registered as a hotelier, or to any adult male member of his family residing with the hotelier;\n(b) by post:\n(A) in the case of an addressee on whom an attempt has been made to serve the notice by post but the notice is returned undelivered by the postal authority for want of proper address or on the ground that the addressee could not be found, cause the notice to be published in a local newspaper.\n(B) in other cases, cause the notice to be served by fixing a copy thereof,-\n(i) if the addressee is a hotelier, on some conspicuous part of the hotelier office or the building in which the hotelier office is located or upon conspicuous part of the place of the hotelier's business last intimated to the said authority by the hotelier or of the place where the hotelier is known to have last carried on business, or\n(ii) if the addressee is not a hotelier, on some conspicuous part of his residence or office or the building in which his residence or office is located, and such service or publication shall be deemed to be as effectual as if notice has been served on the addressee personally:",
"footnote": "",
"is_definition": false,
"sort_order": 37
},
{
"number": "43",
"title": "43. Payment of fees.",
"chapter": null,
"content": "(i)\nOn memorandum of appeal against an order of assessment an\n\t\t\t\torder of assessment with or without penalty, or of penalty or of\n\t\t\t\tforfeiture...\n[Rs.100.00]\n(ii)\nOn an application for revision to the Commissioner...\n[Rs. 200.00]\n(iii)\nOn any application for revision to the Government...\n[Rs. 250.00]\n(iv)\nOn any other application or petition for relief to any\n\t\t\t\tauthority under the act or the rules...\n[Rs. 20.00]\n(v)\nOn application for grant of copies vide sub-rule (2) of rule\n\t\t\t\t48...\n[Rs. 20.00]\n(vi)\nOn a memorandum of appeal to the Tribunal...\n[Rs. 250.00]\n[(vii)\nOn an application or petition to the Commissioner for\n\t\t\t\tcompounding of offence...\nRs. 250.00\n(viii)\nOn a petition to the Commissioner for remission of interest...\nRs. 250.00\n(ix)\nOn an application to the Commissioner for grant of facility to\n\t\t\t\tmake payment of due by instalments...\nRs. 250.00]",
"footnote": "",
"is_definition": false,
"sort_order": 38
},
{
"number": "44",
"title": "44. Particulars to be specified in bill or cash memorandum.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 39
},
{
"number": "45",
"title": "45. Preservation of books of accounts, registers, etc.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 40
},
{
"number": "43",
"title": "46. Form of authority under section 43.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 41
},
{
"number": "47",
"title": "47. Authority of agent to continue.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 42
},
{
"number": "48",
"title": "48. Copies of documents and order.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 43
},
{
"number": "49",
"title": "49. Nomination of Head office in the case of a [hotelier or proprietor, as the case may be] having more than one place of business.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 44
},
{
"number": "50",
"title": "50. Special provisions in the case of hoteliers having more than one place of business.",
"chapter": null,
"content": "(a) all applications, including applications for the grant or renewal of certificates, shall be made;\n(b) all returns of turnover, of receipts, which shall include the turnover of receipts of all such places of business shall be submitted; and\n(c) all notices and orders, required or permitted by the Act or these rules to be served on any [hotelier or proprietor, as the case may be] , shall be issued to and served on the person in charge of the head office referred to in rule 49.",
"footnote": "",
"is_definition": false,
"sort_order": 45
},
{
"number": "51",
"title": "51. Superintendence and control of the administration under the Act.",
"chapter": null,
"content": "(b) Subject to the general control and superintendence of the Government, the Commissioner shall control all officers empowered under the Act.\n(c) Save as aforesaid and subject to the control of the Commissioner, the Assistant Commissioner shall control all other officers employed under the Act.",
"footnote": "",
"is_definition": false,
"sort_order": 46
},
{
"number": "52",
"title": "52. Jurisdiction.",
"chapter": null,
"content": "(i) Panaji ward - Taluka of Tiswadi;\n[(ii) Mapusa ward - Talukas of Bardez and Pernem;]\n(iii) Margao ward - Talukas of Salcete and Canacona;\n(iv) Vasco da Gama ward - Taluka of Mormugao;\n(v) Ponda ward - Taluka of Ponda;\n(vi) Curchorem ward - Taluka of Quepem and Sanguem;\n[(vii) Bicholim Ward- Talukas of Bicholim and Satari.]\nSchedule I\n( See Rule 25A)\nProcedure for Recovery of Tax\nProcedure for Recovery of Tax\n(If recovery proceeding is conducted by Luxury Tax Officer authorised for the purpose)\nGeneral Provisions\nGeneral Provisions\n(a) \"certificate\" means a certificate received under paragraph 2 of this Schedule by the Luxury Tax Officer authorised by the Commissioner of Luxury Tax for the purpose;\n(b) \"defaulter\" means the assessee or [hotelier or proprietor, as the case may be] or any other person mentioned in the certificate;\n(c) \"execution\" in relation to a certificate, means recovery of arrears in pursuance of the certificate;\n(d) \"movable property\" includes growing crops;\n(e) \"share in a corporation\" includes stock, debentures or bonds; and\n(f) \"Tax Recovery Officer\" means the Luxury Tax Officer or any other officer authorised by the Commissioner for the purpose.\n(a) by attachment or distraint and sale of the defaulter's movable property,\n(b) by attachment and sale of the defaulter's immovable property.\n(a) interest at the rate of twenty four percent per annum from the day commencing after the end of the period specified in paragraph 3.\n(b) all charge incurred in respect of -\n(i) the service of notice upon the defaulter to pay the arrears and of warrants and other processes; and\n(ii) all other proceedings taken for realizing the arrears.\n(a) there shall first be paid to the Assessing Authority the costs incurred by him;\n(b) there shall, in the next place, be paid to the Assessing Authority the amount due under the certificate in execution of which the assets were realized;\n(c) if there remains a balance after these sums have been paid, there shall be paid to the Assessing Authority therefrom any other amount recoverable under the procedure provided by the Act and these paragraphs which may be due upon the date upon which the assets were realized; and\n(d) the balance if any, remaining after the payment of the amount (if any) referred to in clause (c), shall be paid to the defaulter.\n(a) in the case of immovable property, at the date of the service of the notice issued under this Schedule to pay the arrears; or\n(b) in the case of movable property, at the date of the distraint or attachment,\n(a) the amount due, with costs and all charges and expenses resulting from the attachment or distraint of any property or incurred in order to hold a sale, are paid to the Tax Recovery Officer, or\n(b) the certificate is cancelled, the attachment or distraint shall be deemed to be withdrawn and in the case of immovable property, the withdrawn shall, if the defaulter so desires, be proclaimed at his expense and copy of the proclamation shall be affixed in the manner provided by this Schedule for a proclamation of sale of immovable property.\n(a) where such produce is growing crop, on the land on which such crop has grown, or\n(b) where such produce has been cut or gathered on the threshing floor or place for threading out grain or the like, or fodder-stall, on or in which it is deposited, and another copy on the outer door or on some other conspicuous part of the house in which the defaulter ordinarily resides, or on the outer door or on some other conspicuous part of the house in which he carries on business or personally works for gain, or in which he is known to have last resided or carried on business or personally worked for gain. The produce shall, thereupon, be deemed to have passed into the possession of he Tax Recovery Officer.\n(a) a debt not secured by a negotiable instrument,\n(b) a share in a corporation, or\n(c) other movable property not in the possession of the defaulter except property deposited in or in the custody of, any court,\n(i) in the case of debt, the creditor from recovering the debt, and the debtor from making payment thereof until the further order of the Tax Recovery Officer;\n(ii) in the case of a share, the person in whose name the share may be standing, from transferring the same or receiving any dividend thereon;\n(iii) in the case of any other movable property (except as aforesaid), the person in possession of the same from giving it over to the defaulter.\n(i) the Tax Recovery Officer cancels the notice, or\n(ii) the Assessing Authority or the defaulter applies to the court receiving such notice to execute the decree.\n(a) in the case of property distrained. -\n(i) in the village in which the property was seized or if the property was seized in a town or city, then in the locality in which it was seized; and\n(ii) at such other places as the Tax Recovery Officer may direct;\n(b) in the case of property attached otherwise than by distrain, in such places, if any, as the Tax Recovery Officer may direct.\n(a) if such produce is a growing crop, on or near the land on which such crop has grown, or\n(b) if such produce has been cut or gathered at or near the threshing floor or place of threading out grain or the like, or fodder stock, on or in which it is deposited:\n(a) a fair price, in the estimation of the Tax Recovery Officer is not offered for it, and\n(b) the owner of the produce, or a person authorized to act on his behalf, applies to have the sale postponed till the next day or, if a market is held at the place of sale, the next market day, the sale shall be postponed accordingly, and shall be than completed, at whatever price may be offered for the produce.\nAttachment and Sale of Immovable Property\nAttachment and Sale of Immovable Property\n(a) the property to be sold;\n(b) the revenue, if any, assessed upon the property or any part thereof;\n(c) the amount for the recovery of which the sale is ordered, and\n(d) any other thing which the Tax Recovery Officer considers it material for a purchase to know, in order to judge the nature and value of property.\n(a) for payment to the Assessing Authority, the amount specified in the proclamation of sale for the recovery of which the sale was ordered, with interest thereon at the rate of eighteen percent per annum calculated from the date of proclamation of sale to the date when the deposit is made; and\n(b) for payment to the purchaser, as penalty, a sum equal to five percent, of the purchase money but not less than one rupee.\n(a) no sale shall be set aside on any such ground unless the Tax Recovery Officer is satisfied that the applicant has sustained substantial injury by reason of the non-service or irregularity; and\n(b) an application made by a defaulter under this paragraph shall be disallowed unless the applicant deposits the amount recoverable from him in execution of the certificate.",
"footnote": "",
"is_definition": false,
"sort_order": 47
},
{
"number": "53",
"title": "53. Compounding of offences.",
"chapter": null,
"content": "(a) the sum determined by way of composition;\n(b) the date on or before which the sum shall be paid into the Government Treasury;\n(c) the authority before whom and the date on or before which a receipted challan shall be produced in proof of such payment; and\n(d) the date on or before which the person shall report the fact to the Commissioner.",
"footnote": "",
"is_definition": false,
"sort_order": 48
},
{
"number": "54",
"title": "54. Penalty.",
"chapter": null,
"content": "[Form LUX]\n[Form LUX]\n[ See rule 3(1)(a)]\nBasic Information of Accommodation\nBasic Information of Accommodation\n(1)\nName of Hotel\n:\n(2)\nAddress of Hotel\n:\n(3)\nTelephone Number\n:\nFax Number\n:\n(4)\nName of the Proprietor/Partner/Director\n:\n(5)\nStatus\n:\n(6)\nRegistration Certificate Numbers under-\n(a) The Goa Tax on Luxuries Act, 1988 (Act 17 of 1988)\n(b) The Goa Value Added Tax Act, 2005 (Act No. 9 of 2005)\n(c) The Goa Entertainment Tax Act, 1964 (Act No. 2 of 1964)\n(d) The Goa Tax on Entry of Goods Act, 2000 (Act 14 of 2000)\n(7)\nAccommodation capacity Total number rooms :\n(i) Single occupancy\n:\n(ii) Double Occupancy\n:\n(iii) Suite\n:\n(iv) Timeshare/package deal\n:\n(v) Others\n:\nGrand Total\n_________________\n_________________\n(i) Single occupancy\n:\n(8)\nInhouse casinos, if any\n:\n(9)\nTotal Number of slot machines\n:\n(10)\nOffshore casinos, if any\n:\n(11)\nName and address of the agency providing cable connections and\n\t\t\t\ttotal number of such connections\n:\nSignature:________________ Status of the Signatory\nDeclaration\nSignature:______________________\nName:\nStatus of the Signatory\n[Form [LUX] 2\n[Form [LUX] 2\n[ See Rule 3(1)(b)]\nDaily account of occupancy of rooms and collection of Tax\nDaily account of occupancy of rooms and collection of Tax\n(N. B.) - (Separate entry should be made in respect of each person).\nSl. No.\nName of the Guest\nFull address within India/ abroad\nPassport No. date of issue and expiry\nNo. of guests accommodated and room No. occupied\nDate of arrival and time\nDate of departure and time\nAccommodation charges per day\nPeriod of stay\n1\n2\n3\n4\n5\n6\n7\n8\n9\nSignature of Guest during arrival\nTotal amount charged on accommodation\nCharges paid in Foreign/ Indian currency\nBill/ Receipt No. and Cash memo with date\nAmount of Luxury Tax collected\nSignatures of Receptionist/ Manager on duty\nParticulars of the encashment certificate with\n\t\t\t\tdate\nSignature of the Guest during departure\nRemarks\n10\n11\n12\n13\n14\n15\n16\n17\n18\nForm [LUX] 3\nForm [LUX] 3\n[ See Rule 3(1)(c)]\nMonthly Abstract of Collection and Remittance of Luxury Tax\nMonthly Abstract of Collection and Remittance of Luxury Tax\nMonth\nTotal No. of guests\nTotal charges recovered for residential\n\t\t\t\taccommodation\nTotal luxury tax collected\nLuxury tax paid to Government\nRemarks\nAmount\nChalan No.\nBalance\nDate\n1\n2\n3\n4\n5(a)\n5(b)\n5(c)\n6\nSignature .............\nDate .............\nDesignation .............\nSignature of [hotelier or proprietor,\nas the case may be] .\n[Form LUX 4]\n[Form LUX 4]\n[ See rule 4(1) and (4)]\nNature of Business/Luxuries liable to tax for which\n\t\t\t\tregistration is sought.\n(i)\nHotels:\n(1)\nNo. of Rooms\n(2)\n(3)\n(4)\n(ii)\nNature of others Luxuries:\nName of the premises\nHalls/Lawns/open spaces, conference rooms, open terrace)\n(1)\n(2)\n(3)\n(4)\nSurname\nName\nFather's/Husband's Name\nAge\nDesignation\nPermanent Address\n1\n2\n3\n4\n5\n6\n(i) Address :\n(ii) Phone No. (Land-line) :\n(iii) Person in-charge-Contact No. (M) :\nName\nAddress\n(i)\n...............................................................\n.........................................................\n(ii)\n...............................................................\n.........................................................\n(iii)\n...............................................................\n.........................................................\n(iv)\n...............................................................\n.........................................................\nDated: / /\nFor M/s. ..........................................\nPlace: ....................................\n(Authorised Signatory Status)\n*Strike out whatever is not necessary.\nFor Office use only\nFor Office use only\n(ii) Place at which called :\n(iii) Officer before whom called :\nAcknowledgement\nAcknowledgement\nSignature of receiving Officer\nStamp\n[Form LUX- 4A]\n[Form LUX- 4A]\n[ See sub-rule (2) and sub-rule (2A) of rule 4]\n(1)\nName of the hotelier (applicant) :\n(Name of the Company or Name of the Firm or Name of the\n\t\t\t\tindividual owner)\n(2)\nStatus of the applicant :\n(3)\nNames of the hotel and its location in the State of Goa :\nName\nPlace\n(i)\n(ii)\n(iii)\n(iv)\n(4)\n(a)\nRegistration under the Goa Value Added Tax Act, 2005\nTIN: ............................................. Validity\n\t\t\t\t....................\n(b)\nRegistration under the Goa Tax on Entry of Goods Act, 2000\n............................................. Validity\n\t\t\t\t....................\n(c)\nRegistration under the Tax on Goa Luxuries Act, 1988;\n.............................................. Validity\n\t\t\t\t...................\n(In case of renewal of license)\n(d)\nRegistration under the Goa Registration of Goa Tourist Trade\n\t\t\t\tAct, 1982:\n............................................. Validity\n\t\t\t\t....................\n(e)\nRegistration under the Goa Excise Duty Act, 1964:\n............................................. Validity\n\t\t\t\t....................\n(f)\nRegistration under Goa Entertainment Tax Act, 1964:\n............................................. Validity\n\t\t\t\t....................\n(g)\nNOC either from Municipality or from Panchayat to operate\n\t\t\t\thotel:\n......................................................\n(5)\nTotal number of rooms:\nSeparately in each hotel Total Suites Rooms Single occupancy Double occupancy Triple and above occupancy Dormitory Name of the hotel (i) (ii) (iii) (iv)\nSeparately in each hotel\nTotal\nSuites\nRooms\nSingle occupancy\nDouble occupancy\nTriple and above occupancy\nDormitory\nName of the hotel\n(i)\n(ii)\n(iii)\n(iv)\n(5A)\nTotal number of Conference halls and Commercial Lawns within\n\t\t\t\tthe hotel property.\nName\nCapacity\n...................................... ......................................\n.............................................. ..............................................\n(5B)\n(i)\nWhether it has casino license: Yes/No\n(ii)\nIf yes, Casino license No. ............................ and\n\t\t\t\tits validity : ........................\n(iii)\nWhether Casino is run by the hotelier or leased. If leased,\n\t\t\t\tplease furnish the details of such\n\t\t\t\toperator....................................\n(5C)\nNames of restaurant operating in the hotel/hotels :\nGive details :\n(i)\n\t\t\t\t.............................................................................................\n(ii)\n\t\t\t\t............................................................................................\n(iii)\n\t\t\t\t...........................................................................................\n(iv)\n\t\t\t\t............................................................................................\n(5D)\nWhether restaurants are run by the hotelier or leases. If\n\t\t\t\tleased, please furnish details of the contractors and his VAT TIN\n\t\t\t\t:\n................................................................................................................................................\n(6)\nNormal room tariff :\n................................................................................................................................................ ................................................................................................................................................ (If\n\t\t\t\ttariff card is printed, please furnish a copy for reference)\n(7)\nRegistration/Renewal fees paid :\n\t\t\t\t.........................................................................................\nChallan dated :\n\t\t\t\t................................................. Amount paid :\n\t\t\t\t..............................................\nLast renewal is/ was valid upto\n\t\t\t\t................................................................................................\nI/We, hereby declare that the information furnished under item\n\t\t\t\tNo. 1 to 7 of this declaration, is true and correct to the best\n\t\t\t\tof my knowledge and the records available with me/us, in this\n\t\t\t\tregard.\nPlace :\nFor M/s.________________________________\nDated :\n______________________ Authorized Signatory\nForm [LUX] 5\nForm [LUX] 5\n( See rule 5)\nDistrict ...\nNote:\nSignature ...\nRegistering Authority\n* Strike out whichever is not applicable.\n State here the name of Hindu undivided family/ firm/ company/ Corporation/ society/ club, association of individuals/ local authority/ trust/ Government, etc.\n[Form LUX-5A]\n[Form LUX-5A]\n[ See rule 6A (1)]\nYours faithfully,\nName and Status of signatory.\nForm [LUX] 6\nForm [LUX] 6\n[ See rule 7(1)]\nApplication for cancellation of Registration under Section 9 (5) of the Goa Tax on Luxuries (Hotels and Lodging Houses) Act, 1988\nApplication for cancellation of Registration under Section 9 (5) of the Goa Tax on Luxuries (Hotels and Lodging Houses) Act, 1988\nThe Registering Authority,\n...\n...\nPlace ...\nSignature † ...\nDate ...\nStatus ...\n* Strike out whichever phrase/clause is not applicable.\n To be signed by the [hotelier or proprietor, as the case may be] or any person duly authorised by him.\nAcknowledgement\nAcknowledgement\nReceiving Officer.\nForm [LUX] 7\nForm [LUX] 7\n( See rule 8)\nRevised Declaration under section 28 of the Goa Tax on Luxuries (Hotels and Lodging Houses) Act, 1988\nRevised Declaration under section 28 of the Goa Tax on Luxuries (Hotels and Lodging Houses) Act, 1988\nSerial No.\nFull name/names of the person/persons who\n\t\t\t\towns/own the hotel\nConstitution of the owner (i.e. individual firm,\n\t\t\t\tbody Corporate, etc.)\nFull address of the owner\nSignature of the owner\n1. 2. 3.\nPlace ...\nSignature/s ...\nDate ...\nStatus ...\n*Strike out if not applicable.\nForm [LUX] 8\nForm [LUX] 8\n[ See rules (11) and (13)]\nLuxury Tax R. C. No.\nReturn-cum-Chalan of tax payable by a [hotelier or proprietor, as the case may be] under the Goa Tax on Luxuries (Hotels and Lodging Houses) Act, 1988\nReturn-cum-Chalan of tax payable by a [hotelier or proprietor, as the case may be] under the Goa Tax on Luxuries (Hotels and Lodging Houses) Act, 1988\n(All figures should be rounded of to the nearest rupee)\nPart I\nComputation of turnover of receipt liable to tax\nComputation of turnover of receipt liable to tax\n(A) Turnover of receipts, where the charge for luxury provided in the hotel is less than one hundred rupees ......\n(B) Turnover of receipts, on which tax is not payable on account (other than (A) above) of ........\nPart II\nCalculation of tax payable\nCalculation of tax payable\nSerial No.\nCategories of receipts, which are the\n\t\t\t\t\tconstituents of turnover at Item No. 2\nTax rate\nTurnover of receipts\nDeductions under rule 15\nBalance turnover of receipts liable to tax\nTax payable at the rate specified in col. (3)\n(1)\n(2)\n(3)\n(4)\n(5)\n(6)\n(7)\nWhere the charge for luxury is-\n1.\nless than Rs. 100/-\nNil\n2.\nRs. 100/- or more but does not exceed Rs. 500/- per day\n5%\n3.\nExceeds Rs. 500/- per day\n10%\nTotal\n(Net turnover as per Item No. 2)\n(Total tax payable)\nPart III\nAmount payable/refundable as per the return\nAmount payable/refundable as per the return\nDeduct:-\n(A)\nAmount credited under Refund Adjustment Order No. ..... dated\n\t\t\t\t....\nRs. ...\n(B)\nRefundable of Rs. ... due as per previous return for the\n\t\t\t\tperiod from ... to .... adjusted against tax payable in this\n\t\t\t\treturn.\n(C)\nAmount paid by-\nChalan No. ..., dated ...\nRs. ...\nChalan No. ..., dated ...\nRs. ...\n(D)\nTotal amount deducted on account of (A), (B), and (C) above.\nRs. ...\nPlace ...\nSignature ...\nDated ...\nStatus ...\nFor Treasury use only\nReceived Rs. ... (Rupees ...)\n(in figures) (in words)\nDate of entry ...\nChallan No. Treasurer/Accountant, Treasury\n\t\t\t\tOfficer/Agent or Manager.\n[Form LUX-8A]\n[Form LUX-8A]\n[ See clause (ii) of sub-rule (2) of rule 11]\nQuarterly returns of turnover of receipts of proprietor providing accommodation with luxuries for other purposes\nQuarterly returns of turnover of receipts of proprietor providing accommodation with luxuries for other purposes\nName of the premises event\nCharges per day per\n(i)\n(ii)\n(iii)\n(iv)\n(v)\n(i) Gross receipts: Rs. ................................\nPeriod:\n(ii) Receipts exempt from tax, where Rs. ..................................................... the charges per event per day is not exceeding Rs. 8000/-.\n(iii) Taxable receipts\nRs. ..................................\n(iv) Tax payable @ 10%\nRs. ...................................\n(v) Tax paid\nRs. ..................................\nMonth\nDated\nAmount\n(i)\n(ii)\n(iii)\n(iv)\nPlace ...\nSignature ...\nDated ...\n(Authorized Signatory) Status ...\n[Form [LUX] -8B]\n[Form [LUX] -8B]\n[ See rule 13(1)]\nAnnual return of turnover of receipts of proprietor for accommodation provided for commercial purpose\nAnnual return of turnover of receipts of proprietor for accommodation provided for commercial purpose\n(1)\nReturn for the year from\n..................... to\n\t\t\t\t..........................\n(2)\nRegistration Certificate No.\n(3)\nName and address of the\n\t\t\t\tproprietor ........................................................ ........................................................ ........................................................\n(4)\nStyle of\n\t\t\t\tbusiness ........................................................\n(5)\nTurnover of receipts for accommodation provided for Commercial\n\t\t\t\tpurpose\nRs.\n(6)\nTax payable on turnover as at column (6)\nRs.\n(7)\nTax paid (details to be furnished)\nRs.\n(8)\nBalance due/excess paid\nDeclaration\nPlace ...\nSignature ...\nDate ...\nName: Proprietor/Partner/Manager/Director, etc.\nOriginal\nForm [LUX] 9 [See\n\t\t\t\trule 13 (4)] Chalan (To be retained by the\n\t\t\t\tpayer) Challan for the\n\t\t\t\tTreasury The Goa Tax on Luxuries (Hotels and Lodging\n\t\t\t\tHouses) Act, 1988 [See rule 13 of the Goa Tax on Luxuries\n\t\t\t\t(Hotels and Lodging Houses) Rules, 1988]\nForm [LUX] 9\nChalan\nThe Goa Tax on Luxuries (Hotels and Lodging\n\t\t\t\tHouses) Act, 1988\n0045 Other taxes and Duties on Commodities and services- 105 Luxury tax (ii) Tax on accommodation (Hotels and Lodging\n\t\t\t\tHouses).\n0045\nOther taxes and Duties on Commodities and services-\n105\nLuxury tax (ii) Tax on accommodation (Hotels and Lodging\n\t\t\t\tHouses).\nName and full Address of the hotelier ... Luxury Tax R. C. No. ... G. S. T. R. C. No. if held ... Period from ... to ... Tax Rs. ... Interest under section Rs. ... Penalty under section Rs. ... Total Amount Rs. ...\nName and full Address of the hotelier\n...\nLuxury Tax R. C. No.\n...\nG. S. T. R. C. No. if held\n...\nPeriod from ... to\n...\nTax\nRs. ...\nInterest under section\nRs. ...\nPenalty under section\nRs. ...\nTotal Amount\nRs. ...\nDuplicate\nForm [LUX] 9 [See\n\t\t\t\trule 13 (4)] Chalan (To be furnished by the payer to\n\t\t\t\tthe respective Assessing Authority) Challan for the\n\t\t\t\tTreasury The Goa Tax on Luxuries (Hotels and Lodging\n\t\t\t\tHouses) Act, 1988 [See rule 13 of the Goa Tax on Luxuries\n\t\t\t\t(Hotels and Lodging Houses) Rules, 1988]\nForm [LUX] 9\nChalan\nThe Goa Tax on Luxuries (Hotels and Lodging\n\t\t\t\tHouses) Act, 1988\n0045 Other taxes and Duties on Commodities and services- 105 Luxury tax (ii) Tax on accommodation (Hotels and Lodging\n\t\t\t\tHouses).\n0045\nOther taxes and Duties on Commodities and services-\n105\nLuxury tax (ii) Tax on accommodation (Hotels and Lodging\n\t\t\t\tHouses).\nName and full Address of the hotelier ... Luxury Tax R. C. No. ... G. S. T. R. C. No. if held ... Period from ... to ... Tax Rs. ... Interest under section Rs. ... Penalty under section Rs. ... Total Amount Rs. ...\nName and full Address of the hotelier\n...\nLuxury Tax R. C. No.\n...\nG. S. T. R. C. No. if held\n...\nPeriod from ... to\n...\nTax\nRs. ...\nInterest under section\nRs. ...\nPenalty under section\nRs. ...\nTotal Amount\nRs. ...\nTriplicate\nForm [LUX] 9 [See\n\t\t\t\trule 13 (4)] Chalan (For the Treasury) Challan\n\t\t\t\tfor the Treasury The Goa Tax on Luxuries (Hotels and\n\t\t\t\tLodging Houses) Act, 1988 [See rule 13 of the Goa Tax on\n\t\t\t\tLuxuries (Hotels and Lodging Houses) Rules, 1988]\nForm [LUX] 9\nChalan\nThe Goa Tax on Luxuries (Hotels and\n\t\t\t\tLodging Houses) Act, 1988\n0045 Other taxes and Duties on Commodities and services- 105 Luxury tax (ii) Tax on accommodation (Hotels and Lodging\n\t\t\t\tHouses).\n0045\nOther taxes and Duties on Commodities and services-\n105\nLuxury tax (ii) Tax on accommodation (Hotels and Lodging\n\t\t\t\tHouses).\nName and full Address of the hotelier ... Luxury Tax R. C. No. ... G. S. T. R. C. No. if held ... Period from ... to ... Tax Rs. ... Interest under section Rs. ... Penalty under section Rs. ... Total Amount Rs. ...\nName and full Address of the hotelier\n...\nLuxury Tax R. C. No.\n...\nG. S. T. R. C. No. if held\n...\nPeriod from ... to\n...\nTax\nRs. ...\nInterest under section\nRs. ...\nPenalty under section\nRs. ...\nTotal Amount\nRs. ...\nQuadruplicate\nForm [LUX] 9 [See\n\t\t\t\trule 13 (4)] Chalan (To be sent by Treasury to\n\t\t\t\tthe respective Luxury tax Officer) Challan for the\n\t\t\t\tTreasury The Goa Tax on Luxuries (Hotels and Lodging\n\t\t\t\tHouses) Act, 1988 [See rule 13 of the Goa Tax on Luxuries\n\t\t\t\t(Hotels and Lodging Houses) Rules, 1988]\nForm [LUX] 9\nChalan\nThe Goa Tax on Luxuries (Hotels and Lodging\n\t\t\t\tHouses) Act, 1988\n0045 Other taxes and Duties on Commodities and services- 105 Luxury tax (ii) Tax on accommodation (Hotels and Lodging\n\t\t\t\tHouses).\n0045\nOther taxes and Duties on Commodities and services-\n105\nLuxury tax (ii) Tax on accommodation (Hotels and Lodging\n\t\t\t\tHouses).\nName and full Address of the hotelier ... Luxury Tax R. C. No. ... G. S. T. R. C. No. if held ... Period from ... to ... Tax Rs. ... Interest under section Rs. ... Penalty under section Rs. ... Total Amount Rs. ...\nName and full Address of the hotelier\n...\nLuxury Tax R. C. No.\n...\nG. S. T. R. C. No. if held\n...\nPeriod from ... to\n...\nTax\nRs. ...\nInterest under section\nRs. ...\nPenalty under section\nRs. ...\nTotal Amount\nRs. ...\nAmount paid with the Return-cum-Challan (in figures) ... (in words) ...\nAmount paid with the Return-cum-Challan\n(in figures)\n...\n(in words)\n...\nAmount paid with the Return-cum-Challan (in figures) ... (in words) ...\nAmount paid with the Return-cum-Challan\n(in figures)\n...\n(in words)\n...\nAmount paid with the Return-cum-Challan (in figures) ... (in words) ...\nAmount paid with the Return-cum-Challan\n(in figures)\n...\n(in words)\n...\nAmount paid with the Return-cum-Challan (in figures) ... (in words) ...\nAmount paid with the Return-cum-Challan\n(in figures)\n...\n(in words)\n...\nAmount paid in cash/by cheque No. ... dated ... of Bank ... Place ... Signature ... Dated ... Status ...\nAmount paid in cash/by cheque No. ... dated ...\nof Bank ...\nPlace ...\nSignature ...\nDated ...\nStatus ...\nAmount paid in cash/by cheque No. ... dated ... of Bank ... Place ... Signature ... Dated ... Status ...\nAmount paid in cash/by cheque No. ... dated ...\nof Bank ...\nPlace ...\nSignature ...\nDated ...\nStatus ...\nAmount paid in cash/by cheque No. ... dated ... of Bank ... Place ... Signature ... Dated ... Status ...\nAmount paid in cash/by cheque No. ... dated ...\nof Bank ...\nPlace ...\nSignature ...\nDated ...\nStatus ...\nAmount paid in cash/by cheque No. ... dated ... of Bank ... Place ... Signature ... Dated ... Status ...\nAmount paid in cash/by cheque No. ... dated ...\nof Bank ...\nPlace ...\nSignature ...\nDated ...\nStatus ...\nFor Treasury use only Received Rs. ... (in figures) Rs. ... (in words) Date of entry ... Challan No. ... Treasurer/Accountant, Treasury Officer/ Agent or\n\t\t\t\tManager.\nFor Treasury use only\nFor Treasury use only\nReceived Rs.\n...\n(in figures)\nRs.\n...\n(in words)\nDate of entry ...\nChallan No. ...\nTreasurer/Accountant, Treasury Officer/ Agent or\n\t\t\t\tManager.\nFor Treasury use only Received Rs. ... (in figures) Rs. ... (in words) Date of entry ... Challan No. ... Treasurer/Accountant, Treasury Officer/ Agent or\n\t\t\t\tManager.\nFor Treasury use only\nFor Treasury use only\nReceived Rs.\n...\n(in figures)\nRs.\n...\n(in words)\nDate of entry ...\nChallan No. ...\nTreasurer/Accountant, Treasury Officer/ Agent or\n\t\t\t\tManager.\nFor Treasury use only Received Rs. ... (in figures) Rs. ... (in words) Date of entry ... Challan No. ... Treasurer/Accountant, Treasury Officer/ Agent or\n\t\t\t\tManager.\nFor Treasury use only\nFor Treasury use only\nReceived Rs.\n...\n(in figures)\nRs.\n...\n(in words)\nDate of entry ...\nChallan No. ...\nTreasurer/Accountant, Treasury Officer/ Agent or\n\t\t\t\tManager.\nFor Treasury use only Received Rs. ... (in figures) Rs. ... (in words) Date of entry ... Challan No. ... Treasurer/Accountant, Treasury Officer/ Agent or\n\t\t\t\tManager.\nFor Treasury use only\nFor Treasury use only\nReceived Rs.\n...\n(in figures)\nRs.\n...\n(in words)\nDate of entry ...\nChallan No. ...\nTreasurer/Accountant, Treasury Officer/ Agent or\n\t\t\t\tManager.\nForm [LUX] 10\nForm [LUX] 10\n( See rule 16)\n...\nof ...\nYours faithfully,\nSignature\nLuxury Tax Officer/Assistant Commissioner\nof Luxury Tax.\n* Strike out whichever is not necessary.\nForm [LUX] 11\nForm [LUX] 11\n( See rule 17)\n*(1) to produce or cause to be produced any evidence on which you rely in support of the said returns and at the same time to produce or cause to be produced the following documents and accounts ...\n*(2) to show cause as to why you should not be assessed under sub-section (6) of section 14 of the said Act.\n*(3) to show cause as to why you should not be assessed under sub-section (7) of section 14 of the said Act, and why a penalty under clause (a) of sub-section (1) of section 17 of the said Act should not be imposed upon you.\nYours faithfully,\nSignature ...\nDesignation ...\n* Strike out whichever is not necessary.\nForm [LUX] 12\nForm [LUX] 12\n( See rule 17 and 20)\n...\n...\nAs in the Hotelier's return (in Rs.)\nAs determined under section 14/16 (in Rs.)\nPart I - Turnover of receipts liable to tax -\n1.\nTotal turnover of receipts of the [hotelier or proprietor,\n\t\t\t\t\tas the case may be] during the period:\nDeduct -\n(A)\nTurnover of receipts, where the charges for luxury provided\n\t\t\t\t\tin the hotel is less than one hundred rupees.\n(B)\nTurnover of receipts on which tax is not payable on account\n\t\t\t\t\t(other than (A) above) of\n2.\nNet turnover of receipts liable to tax.\nSignature ...\nDesignation ...\nPart II - Calculation of tax payable\nSerial No.\nCategories of receipts are the constituents of\n\t\t\t\t\tturnover at Item No. 2\nTax rate\nAs in the Hotelier's return\nAs determined under section 14/16\nTurnover of receipts\nDeduction u/r. 15\nBalance turnover receipts\nTax payable\nTurnover of receipts\nDeductions u/r. 15\nBalance turnover of receipts\nTax payable\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\nWhere the charge for luxury is-\n(i)\nOne hundred rupees or more but does not exceed five hundred\n\t\t\t\t\trupees\n5%\n(ii)\nExceed five hundred rupees\n10%\nTotal\nPart III- Amount payable/refundable\nAs in the Hotelier's return\nAs determined under section 14/16\n4.\nTotal tax payable as per Part-II Deduct-\n(A)\nAmount credited under refund Adjustment Order No.\n\t\t\t\t.............. Dated ............. Rs. .............\n(B)\nAdvance payment of tax, if any\n(C)\nAmount paid with returns. Details of payments made at (B) and\n\t\t\t\t(C) above: challan No. Date Amount Treasury\n(D)\nTotal amount deducted on account of (A), (B) and (C) above.\n5.\nBalance of tax due/refund if any Add-\n(A)\nInterest under section\n(B)\nPenalty under section ............. Penalty under section\n\t\t\t\t.............\n(C)\nAmount forfeited being the sum collected in contravention of\n\t\t\t\tsection 24\n(D)\nTotal amount added on account of (A), (B) and (C).\n6.\nFinal amount due/refund, if any Part IV-Assessment Order-\nSignature ..............\nDesignation .............\nForm [LUX] 13\nForm [LUX] 13\n[ See rule 10(1) and 20(1)]\nNotice of Assessment/Reassessment under section 14 of the Goa Tax on Luxuries (Hotels and Lodging Houses) Act, 1988\nNotice of Assessment/Reassessment under section 14 of the Goa Tax on Luxuries (Hotels and Lodging Houses) Act, 1988\nNo. .............\n............. Luxury Tax Office\n............. Ward\nDated the ............. 19 .............\nRegistration Certificate No. .............\n.............\n.............\n.............\n.............\n.............\n.............\n.............\nSignature .............\nDesignation .............\nNote: Strike out whichever is not required.\nForm [LUX] 14\nForm [LUX] 14\n[ See rule 20 (3) and rule 21 (1)]\nNotice of Demand on Assessment/Reassessment made under section 14/16 of the Goa Tax on Luxuries (Hotels and Lodging Houses) Act, 1988/on Rectification of Clerical or Arithmetical mistake\nNotice of Demand on Assessment/Reassessment made under section 14/16 of the Goa Tax on Luxuries (Hotels and Lodging Houses) Act, 1988/on Rectification of Clerical or Arithmetical mistake\nNo. .............\n.............\n.............\n.............\nLuxury Tax Office\n............. Ward\nDated the ............. 19.............\nRegistration Certificate No. .............\nA.\nTaxable turnover of receipts redetermined\nRs. .............\nB.\n(1) Tax levied\nRs. .............\n(2) Penalty imposed\nRs. .............\nTotal of B(1) and B(2)\nRs. .............\nLess amount already paid\nRs. .............\nNet amount due\nRs. .............\n.............\nSignature ...........................\nDesignation .........................\nForm [LUX] 15\nForm [LUX] 15\n( See rule 22)\nNotice for forfeiture and for imposing penalty under section 18 of the Goa Tax on Luxuries (Hotels and Lodging Houses) Act, 1988\nNotice for forfeiture and for imposing penalty under section 18 of the Goa Tax on Luxuries (Hotels and Lodging Houses) Act, 1988\n.............\n.............\n.............\n* (a) *(i) you have collected by way of tax a sum of Rs. ............. which you are not liable to pay; or\n*(ii) not being a registered [hotelier or proprietor, as the case may be] , you have collected by way of tax in contravention of section 24 of the said Act; or\n*(iii) being a registered [hotelier or proprietor, as the case may be] , you have collected by way of tax a sum of Rs. ............. in excess of the amount of tax payable by you, in contravention of section 24 of the said Act; or\n* (b) *(i) being a [hotelier or proprietor, as the case may be] liable to pay tax under the said Act, you have failed to keep a true account of your turnover of receipts; or\n*(ii) being a [hotelier or proprietor, as the case may be] who was required to do so by notice served on you by the Commissioner, you have failed to keep a true account of your turnover of receipts; or\n*(iii) you have failed, even though directed so to do under section 26 to keep any accounts or records in accordance with such directions.\n*(1) a sum of Rs. ............. or such other sum as may be finally determined as collected by you by way of tax in contravention of section 24 should not be forfeited, and/or\n*(2) a penalty under sub-section (1) of section 17 of the said Act, should not be imposed on you.\nYours faithfully,\nSeal .............\nDated .............\nSignature .............\nPlace .............\nDesignation .............\n* Strike out whichever is not required.\nForm [LUX] 16\nForm [LUX] 16\n(See rule 26 of the Goa Tax on\n\t\t\t\tLuxuries (Hotels and Lodging Houses) Rules, 1988 Book No.\n\t\t\t\t............. Voucher No. .............\nRefunds\nCounterfoil order for the refund of\n\t\t\t\ttax and /or penalty, under the Goa Tax on Luxuries (Hotels and\n\t\t\t\tLodging Houses) Rules, 1988.\nRefund payable to .............\nRegistration Certificate No.\n\t\t\t\t............. issued by Luxury Officer, ............. Ward\nDate of Order directing refund\n\t\t\t\t.............\nAmount of refund: (a) Rs.\n\t\t\t\t.............\nNumber in collection register\n\t\t\t\tshowing the collection of amount regarding which refund is made:\n\t\t\t\t.............\n(Signed) ............. Designation\n\t\t\t\t............. Date: .............\nSignature of the recipient of the\n\t\t\t\tvoucher\nDate of encashment in\n\t\t\t\tthe Treasury/Sub-Treasury State Bank of India Reserve\n\t\t\t\tBank of India\nDate ...... Place .......\n(a) Classification:\nRs. Paise\nTax ............. Penalty .............\n(See rule 26 of the Goa Tax on\n\t\t\t\tLuxuries (Hotels and Lodging Houses) Rules, 1988 Book No.\n\t\t\t\t............. Voucher No. .............\nRefunds\nOrder for the refund of tax and/or\n\t\t\t\tpenalty under the Goa Tax on Luxuries (Hotels and Lodging Houses)\n\t\t\t\tRules, 1988.\nPayable at the\nTreasury/Sub-Treasury State\n\t\t\t\tBank of India Reserve Bank of India\nWithin one month of the date of\n\t\t\t\tissue.\nTo:\nThe Agent or Manager of The\n\t\t\t\tTreasury/Sub-Treasury Officer, State Bank of India Reserve\n\t\t\t\tBank of India",
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"number": "1",
"title": "1. Certified that with reference to\n\t\t\t\tthat assessment record of ............. bearing Registration\n\t\t\t\tCertificate No. ............. (issued by the Luxury Tax Office\n\t\t\t\tof............. (Ward), for the period from ............. to\n\t\t\t\t............. a refund of Rs. ............. is due to\n\t\t\t\t.............",
"chapter": null,
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"number": "2",
"title": "2. Certified that the amount of tax\n\t\t\t\tand/or penalty concerning which this refund is allowed has been\n\t\t\t\tduly credited to the Government Treasury.",
"chapter": null,
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"number": "3",
"title": "3. Certified that no refund order\n\t\t\t\tregarding the sum now in question has previously been granted and\n\t\t\t\tthis order of refund has been entered in the original file of\n\t\t\t\tassessment under my signature.",
"chapter": null,
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"number": "4",
"title": "4. Please pay to ............. the\n\t\t\t\tsum of Rs. ............. (in figures) Rupees ............. in\n\t\t\t\twords)",
"chapter": null,
"content": "Date ............. (Signed)\n\t\t\t\t............. Designation ............. Date of encashment\n\t\t\t\tin the Treasury/Sub-Treasury State Bank of India Reserve\n\t\t\t\tBank of India\nDate ...... Place .......\nPay Rs. ............. only The\n\t\t\t\t............. 198 ........ Officer-in-charge of\nTreasury/Sub-Treasury The\n\t\t\t\tBank's Branch Received payment. Claimant's Signature\n\t\t\t\t............. Examined, Accountant (a) Classification:\nRs. Paise\nTax ............. Penalty .............\nForm [LUX] 17\nForm [LUX] 17\n( See Rule 27)\n...\nof\nof ...\nRegistration No. ...\nYours faithfully,\nSignature ...\nDesignation ...\n* Strike out whichever is not required.\nForm [LUX] 18\nForm [LUX] 18\n( See rule 31 and rule 37)\nAppeal against an order of assessment and/or penalty under section 14 of the Goa Tax on Luxuries (Hotels and Lodging Houses) Act, 1988\nDate the ...\n(i) Registration No. ...\n(ii) Name of the [hotelier or proprietor, as the case may be] ...\n(iii) Status ...\n(write here individual, Hindu undivided family, firm, limited company, association of persons, etc. as the case may be).\n(iv) Style of business ...\n(v) Location of business ...\n(vi) Address to which communication should ordinarily be dispatched ...\n(vii) Name of officer who passed the order ...\n(viii) Designation ...\n(ix) Period to which the appeal relates ...\n(x) Date of order ...\n(xi) Date of service of notice ...\n(xii) Amount of demand ...\nTax ...\nPenalty ...\nTotal ...\n(xiii) Amount paid ...\nTax ...\nPenalty ...\nTotal ...\n(xiv) Amount in dispute ...\n(xv) Amount of fee paid ...\n(1) Under the Goa Tax on Luxuries (Hotels and Lodging Houses) Act, 1988 your petitioner has been assessed on a total taxable turnover of Rs. ............. for the period mentioned above.\n(2) A penalty of Rs. ... has been imposed on your petitioner.\n(3) Your petitioner's gross turnover and taxable turnover, according to the provisions of the Act, of the business place mentioned above for the period mentioned above amounted to ... and Rs. ... respectively.\n(4) Such turnover was actually received/receivable during the said period and your petitioner had no other receipt proceeds during the said period.\n(5) Your petitioner has submitted proper return of his turnover of receipts to the Office of ... under section 13 of the Act and has complied with all the terms of notice of assessment served on him by the ... under section 14 of the Act.\n(6) Your petitioner was prevented by sufficient cause from making the return required by section 13 or did not receive the notice issued under section 14/16 or had not reasonable opportunity to comply or was prevented by sufficient cause from complying with terms of the notice or from producing evidence, as more particularly specified in the statement of grounds of appeal hereto attached.\n(7) Your petitioner did not conceal the particulars of his gross and taxable turnover or deliberately furnish inaccurate particulars thereof, but as will be seen from the statement of grounds of appeal attached, returned it at its real amount to the best of his knowledge and belief.\n(8) Your petitioner, therefore, prays that he may be assessed accordingly or that he may be declared not to be chargeable under the Act or that the assessment may be called and/or/remanded for re-assessment or that the order imposing a penalty upon your petitioner may be set aside.\n(9) A certified copy of the order appealed against is attached.\nGrounds of Appeal\nGrounds of Appeal\nNote :- Strike out phrases or paragraph not applicable.\nForm [LUX] 19\nForm [LUX] 19\n( See rule 41)\nNotice under the proviso to section 36 of the Goa Tax on Luxuries (Hotels and Lodging Houses) Act, 1988\n...\nof ...\nRegistration Certificate No. ...\n...\n...\n...\nYours faithfully,\nSeal\nSignature\nDesignation ...\nForm [LUX] 20\nForm [LUX] 20\n( See rule 46)\n* a person regularly employed by me/the said …\n* a legal practitioner ...\n* a chartered Accountant ...\n* a Luxury Tax Practitioner ...\nPlace: ...\nSignature ...\nDated: ...\nStatus @ ...\n* Strike out whichever is not applicable.\n£ State here the name of the [hotelier or proprietor, as the case may be] as entered in the certificate of registration.\n@ State here status such as proprietor, partner, director, Manager, Secretary or Officer-in-Charge.\nAcceptance\nI, ... do hereby state that I am * a relative of ... ...\n* a person regularly employed by ...\n* a legal practitioner ...\n* a Chartered Accountant ...\nSignature ...\nNote :- *Strike off which is not applicable\n[Form LUX-21]\n[Form LUX-21]\n[ See rule 3(3)]\nDaily account of occupancy of accommodation provided for commercial purposes\nSr. No.\nPerson to whom issued\nPurpose\nPeriod of occupancy\nBill No.\nRate charged per day\nTotal receipts\nTax payable\nTax paid\nRemarks\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n1\n2\n3\n4\n5\nFor M/s. ____________________________\nPlace:\nDated:\n___________________________________ Authorized\n\t\t\t\tSignatory Status\nForm LUX-22\nForm LUX-22\n[ See rule 3(3)]\nAbstract of monthly occupancy as per register in Form LUX 21 in respect of accommodation provided for commercial purposes\nMonth\nTotal number of occupancies during the month\nTotal receipts as per register\nTax payable\nTax paid\n1\n2\n3\n4\n5\nFor M/s. _____________________ Proprietor/Partner/Director\nForm LUX-23\nForm LUX-23\n[ See rule 3(4)]\nDaily account of occupancy of the premises/accommodation with Luxuries provided for other purposes\nSr. No.\nName of the premises\nName of the person to whom given\nRate per day\nPeriod of occupancy\nNo. of days\nDate of event\nAmount received\nTax charged\nTotal amount received\nSignature of guest occupying accommodation\nRemarks\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\n12\n1\n2\n3\n4\n5\nFor M/s. _____________________________\nProprietor/Partner/Director\nForm LUX-24\nForm LUX-24\n[ See rule 3(4)]\nAbstract of the monthly occupancy of the accommodation with luxuries provided for other purposes\nMonth\nTotal number of events during the month\nTotal amount received as luxury\nTotal tax collected\nLuxury tax paid to Government\nDate of challan\nRemarks\n1\n2\n3\n4\n5\n6\n7\nPlace:\nDated: / /\nSignature ___________________________ Name\n\t\t\t\t______________________________ Designation__________________________\nForm LUX-25\nForm LUX-25\n[ See rule 3(5)]\nAdvance collected towards booking of premises/accommodation with luxuries provided for other purposes\nSr. No.\nDate of booking\nDate of event\nName of the person\nPurpose\nAmount received\nR/No.\nTax paid\nChallan date\n1\n2\n3\n4\n5\n6\n7\n8\n9\nFor M/s. _____________________________\nProprietor/Partner/Director\nForm LUX-26\nForm LUX-26\nCertificate of Registration\nCertificate of Registration\n[ See rule 5(1)]\n(i)\nName:\nAddress:\n(ii)\nName:\nAddress:\n(iii)\nName:\nAddress:\nStatus of business:\nIndividual, Partnership firm, Pvt. Ltd. Company, Ltd. Company,\n\t\t\t\tSociety, UF, Social or Religious Institution, Community Hall,\n\t\t\t\tSemi-Government PSU, NGO's and others.\nLiable from:\nValid upto:\nAuthorised person:\nContact telephone:\nDated:\nSeal:\n(Registering Authority)\nNote : The registration certificate requires renewal every year, October-September. The renewal certificate shall be issued upon application for the purpose.\nRenewal of Registration Certificate\nRenewal of Registration Certificate\nDate:\n(Registering Authority)\nRenewal of Registration Certificate\nRenewal of Registration Certificate\nDate:\n(Registering Authority)\nRenewal of Registration Certificate\nRenewal of Registration Certificate\nDate:\n(Registering Authority)\nForm - LUX - 27\nForm - LUX - 27\nAudit Report\n[ See rule 27A(1)]\n(a) the audited profit and loss/income and expenditure account for year ended on 31st March ....................;\n(b) the audited balance sheet as at 31st March ..................; and\n(c) documents declared by the said Act to be part of, or annexed to, the profit and loss/income and expenditure account and balance sheet.\nFor ................................... Chartered\n\t\t\t\tAccountant\nPlace :\nName of Proprietor/Partner\nDate :\nMembership No. ......................\nAddress\n\t\t\t\t.................................... ..................................................\n* Strike off whichever is not applicable.\nPart - I\n(1)\nName of the hotelier/proprietor\n:\n(2)\nAddress (Principal place of business)\n:\n(3)\nLuxury Tax Registration Certificate No.\n:\n(4)\nConstitution of the hotelier/proprietor\n:\n(5)\n(a) Income Tax PAN\n:\n(b) Service Tax Registration No.\n:\n(c) VAT TIN\n:\n(6)\nPeriod under Audit\n:\n(7)\nAddress of other places of business within the State\n:\n(Name of the hotel and location) and capacity of each hotel\nName & address Total capacity Class of accommodation Single Double Suites Others (a) (b) (c)\nName & address\nTotal capacity\nClass of accommodation\nSingle\nDouble\nSuites\nOthers\n(a)\n(b)\n(c)\n(7A)\nDetails of renewal of registration certificate\n: R. C. valid upto ...........\nReference of renewal fees paid\n:\n(8)\nStatus of the hotelier/proprietor\n:\n(9)\nBooks of accounts maintained\n:\n(in case, books of accounts are maintained in a computer\n\t\t\t\tsystem, mention the books of accounts generated by such computer\n\t\t\t\tsystem)\n(10)\nBooks of accounts examined\n:\n(11)\nMethod of accounting followed\n:\nPart II\n(12)\nGross Turnover during the year : (as per ledger)\n(i) Luxuries provided in a hotel\n: Rs.\n(ii) Accommodation provided for commercial purposes\n: Rs.\n(iii) Accommodations with luxuries provided for other purposes\n: Rs.\nTotal\n: Rs.\nNote: Luxury provided in a hotel shall include other\n\t\t\t\treceipts collected from the guest incidental to hotel\n\t\t\t\taccommodation.\n(12A)\nTax collected as per books :\nClassification of tax\n%\n: Rs.\n%\n: Rs.\n%\n: Rs.\n%\n: Rs.\nTotal\n: Rs.\n(13)\nReceipts as per returns (1st April ................ to 31st\n\t\t\t\tMarch .................)\nQuarter Gross receipts Exempt receipts Taxable turnover Classified taxable turnover Tax payable Tax paid % % % % 1 2 3 4 5.1 5.2 5.3 5.4 5.5 6 7 Qtr. I Qtr. II Qtr. III Qtr. IV Total\nQuarter\nGross receipts\nExempt receipts\nTaxable turnover\nClassified taxable turnover\nTax payable\nTax paid\n%\n%\n%\n%\n1\n2\n3\n4\n5.1\n5.2\n5.3\n5.4\n5.5\n6\n7\nQtr. I\nQtr. II\nQtr. III\nQtr. IV\nTotal\n(13A)\nTax paid\n:\nSr. No. Month Date of payment Amount paid 1 2 3 4 1 April 2 May 3 June 4 July 5 August 6 September 7 October 8 November 9 December 10 January 11 February 12 March Total\nSr. No.\nMonth\nDate of payment\nAmount paid\n1\n2\n3\n4\n1\nApril\n2\nMay\n3\nJune\n4\nJuly\n5\nAugust\n6\nSeptember\n7\nOctober\n8\nNovember\n9\nDecember\n10\nJanuary\n11\nFebruary\n12\nMarch\nTotal\nTotal number of challans :\n(14)\nDetermination of taxable turnover and tax :\n(i) Total turnover of receipts\n: Rs.\n(ii) Less : Receipts exempted from tax :\n(a)\nWhere charge for the luxury provided in a hotel is less than\n\t\t\t\tthe limit specified in entry (a) of Schedule I appended to the\n\t\t\t\tAct\n: Rs.\n(b)\nLuxuries exempt by Notification issued under sub-section (1)\n\t\t\t\tof Section 21 of the Act (Give Luxury-wise details)\n: Rs.\n(c)\nAccommodation with luxuries provided for other purposes, where\n\t\t\t\tcharge is less than the amount specified in clause (i) of entry\n\t\t\t\t(2) of Schedule III appended to the Act\n: Rs.\n(d)\nAny other (please specify the luxury)\n: Rs.\n(iii) Taxable turnover\n: Rs.\n(iv) Classification of taxable receipts and tax payable :\nTurnover (Rs.) Tax (Rs.) (a) Taxable @ % (b) Taxable @ % (c) Taxable @ % (d) Taxable @ % (e) ................................. (f) ................................. ......................................................................... Total .........................................................................\nTurnover (Rs.)\nTax (Rs.)\n(a)\nTaxable @\n%\n(b)\nTaxable @\n%\n(c)\nTaxable @\n%\n(d)\nTaxable @\n%\n(e)\n.................................\n(f)\n.................................\n.........................................................................\nTotal\n.........................................................................\n(v) Less : Tax paid as per returns\n: Rs.\n(vi) Difference, if any, paid with the report\n: Rs.\nI/We hereby certify that the above particulars are true and\n\t\t\t\tcorrect to the best of my/our knowledge and belief.\nI/We hereby certify that the above particulars are verified\n\t\t\t\tand examined by me/us from the books of accounts and other\n\t\t\t\trelevant details produced for audit before me/us and the same are\n\t\t\t\tcertified to be true and correct.\nFor M/s ............................... (Name of the\n\t\t\t\thotelier/proprietor) ........................................ (Signature) Authorised\n\t\t\t\tSignatory Name & Designation\nFor M/s ......................... (Chartered\n\t\t\t\tAccountant) (Name & Designation) Seal & Membership\n\t\t\t\tNo. Address :\nDated : Place :\nDate : Place :",
"footnote": "",
"is_definition": false,
"sort_order": 53
}
],
"metadata": {
"Act ID": "goa122",
"Act Number": "Published vide Notification No. 5-9-88-Fin (R&C)",
"Enactment Date": "",
"Act Year": "1988",
"Short Title": "The Goa Tax on Luxuries Rules, 1988",
"Type": "STATE",
"Location": "Goa"
},
"updated_at": "2026-09-29 21:55:19"
}