Reg. No. GR/RNP/GOA/32 RNI No. GOAENG/2002/ · PDF fileReg. No. GR/RNP/GOA/32 RNI No....

455

Panaji, 22nd May, 2013 (Jyaistha 1, 1935) SERIES I No. 7

Reg. No. GR/RNP/GOA/32 RNI No. GOAENG/2002/6410

PUBLISHED BY AUTHORITY

Suggestions are welcome on e-mail: dir–[email protected]

EXTRAORDINARYNo. 4

Department of Law and JudiciaryLegal Affairs Division

___

Notification

7/2/2013-LA

The Goa Lokayukta (First Amendment) Act,2013 (Goa Act 8 of 2013), which has beenpassed by the Legislative Assembly of Goaon 24-04-2013 and assented to by theGovernor of Goa on 21-05-2013, is herebypublished for general information of thepublic.

Sharad G. Marathe, Joint Secretary (Law).

Porvorim, 22nd May, 2013.________

The Goa Lokayukta (First Amendment)Act, 2013

(Goa Act 8 of 2013) [21-5-2013]

AN

ACT

further to amend the Goa Lokayukta Act,2011 (Goa Act 3 of 2012).

Be it enacted by the Legislative Assemblyof Goa in the Sixty-fourth Year of the Republicof India, as follows:—

1. Short title and commencement.— (1) ThisAct may be called the Goa Lokayukta (FirstAmendment) Act, 2013.

(2) It shall come into force from the date ofcoming into force of the Goa Lokayukta Act,2011 (Goa Act 3 of 2012).

2. Amendment of section 2.— In section 2of the Goa Lokayukta Act, 2011 (Goa Act 3 of2012) (hereinafter referred to as the “principalAct”), in clause (q), in sub-clause (iii), foritem (4), the following shall be substituted,namely:—

“(4) any other Corporation or Board orSociety or non-statutory body oradministrative committee, owned orcontrolled by the Government of Goa; or”.

3. Amendment of section 3.— For sub--section (2) of section 3 of the principal Act,the following sub-section shall be substituted,namely:—

“(2) A person to be appointed as theLokayukta shall be a person who has heldthe office of a Judge of the Supreme Court,or of a Chief Justice of the High Court. Aperson to be appointed as the Upa--Lokayukta shall be a person who has heldthe office of a Judge of the High Court oris qualified to be appointed as a Judge ofthe High Court.”.

4. Amendment of section 5.— In sub--section (1) of section 5 of the principal Act,—

(i) for the words “three years”, the words“five years” shall be substituted;

OFFICIAL GAZETTE — GOVT. OF GOASERIES I No. 7 (EXTRAORDINARY No. 4) 22ND MAY, 2013

456

(ii) in the existing proviso, for the words“Provided that”, the words “Provided furtherthat” shall be substituted;

( iii) before the existing proviso, thefollowing proviso shall be inserted, namely:—

“Provided that where a Judge of theSupreme Court has been appointed as aLokayukta, he shall be entitled to hold officefor a term of five years from the date onwhich he enters upon his office as aLokayukta or till he attains the age ofseventy three years, whichever is earlier:”.

5. Amendment of section 6.— In sub--section (1) of section 6 of the principal Act,—

(i) for the expression “The Lokayukta orUpa-Lokayukta shall have the like status,shall be entitled to the same salary,allowances and pension and shall besubject to the same conditions of service,as a judge of the High Court:”, theexpression “The Lokayukta shall have thestatus of a Judge of the Supreme Courtand the Upa-Lokayukta shall have thestatus of a Judge of the High Court, andthey shall be entitled to salary, allowancesand pension and shall be subject to thesame conditions of service, as a Judge ofthe Supreme Court and a Judge of the HighCourt, respectively:”;

(ii) the first proviso shall be omitted.

“6. Insertion of new section 16A.— Aftersection 16 of the principal Act, the followingsection shall be inserted, namely:—

“16A. Public functionary to vacateoffice.— (1) Where, after investigationinto a complaint, the Lokayukta or theUpa-Lokayukta is satisfied that thecomplaint involving an allegation againstthe public functionary is substantiated andthat the public functionary concernedshould not continue to hold the office heldby him, the Lokayukta or the Upa--Lokayukta shall make a declaration to thateffect in his report under clause (a) of sub--section (1) of section 16. The Competent

Authority shall, within a period of threemonths from the date of receipt of thereport, either accept or reject suchdeclaration after giving an opportunity ofbeing heard to the public functionaryconcerned.

(2) If the declaration under sub-section(1) is accepted or rejected within suchperiod of three months, the fact of suchacceptance or rejection shall immediatelybe intimated by the Competent Authorityto the Lokayukta or the Upa-Lokayukta, asthe case may be, and to the publicfunctionary concerned.

(3) If the declaration under sub-section(1) is not rejected within such period ofthree months, it shall be deemed to havebeen accepted by the Competent Authority,on the expiry of the said period of threemonths and the fact of such deemedacceptance of declaration shall immediatelybe intimated by the Lokayukta or the Upa--Lokayukta, as the case may be, to theCompetent Authority and the publicfunctionary concerned.

(4) If the declaration under sub-section(1) is in respect of a Chief Minister or aMinister, accepted or deemed to have beenaccepted by the Competent Authority, hemay resign from his office.

(5) With effect from the date ofintimation of acceptance or deemedacceptance of the declaration, notwith-standing anything contained in any law,order, notification, rule or contract ofappointment, the public functionary,—

(i) specified under sub-clauses (iii) to(xi), except sub-clause (ix), of clause (q)of section 2, shall be deemed to havevacated his office;

(ii) specified under sub-clause (ix) ofclause (q) of section 2, shall be deemedto have been placed under suspension:

Provided that if the public functionaryis a member of an All India Service as

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SERIES I No. 7 (EXTRAORDINARY No. 4) 22ND MAY, 2013

457

defined in section 2 of the All India

Services Act, 1951 (Central Act 61 of 1951),

the State Government shall take action

to keep him under suspension in

accordance with the Rules or regulations

applicable to his service.”

7. Amendment of section 19.— In sub-

-section (1) of section 19 of the principal Act,

for the expression “of not more than rupees

ten thousand”, the expression “which shall

not be less than rupees ten thousand and

which may extend to rupees one lakh” shall

be substituted.

8. Amendment of section 33.— In section33 of the principal Act,—

(i) in clause (iii), the words, “and anymember of its staff” be omitted;

(ii) in clause (v), the words “or anymember of their staff” shall be omitted;

(iii) for clause (vi), the following clauseshall be substituted, namely:—

“(vi) The State Election Commissionerreferred to in Article 243 K of theConstitution of India.”.

Secretariat, PRAMOD V. KAMAT,

Porvorim, Goa. Secretary to the Government of Goa,

Dated: 22-5-2013. Law Department

(Legal Affairs).

________

Notification

7/8/2013-LA

The Goa Legislative Diploma No. 645 dated

30-3-1933 (Amendment) Act, 2013 (Goa Act

9 of 2013), which has been passed by the

Legislative Assembly of Goa on 29-04-2013

and assented to by the Governor of Goa on

21-05-2013, is hereby published for general

information of the public.


Porvorim, 22nd May, 2013.

The Goa Legislative Diploma No. 645 dated 30-3-1933 (Amendment) Act, 2013

(Goa Act 9 of 2013) [21-5-2013]

AN

ACT

further to amend the Legislative Diploma

No. 645 dated 30-3-1933, in its application

to the State of Goa.

Be it enacted by the Legislative Assembly

of Goa in the Sixty-fourth Year of the Republic

of India, as follows:—

1. Short title and commencement.— (1) This

Act may be called the Goa Legislative Diploma

No. 645 dated 30-3-1933 (Amendment) Act,

2013.

(2) It shall come into force at once.

2. Amendment of Article 54.— In Article 54

of the Legislative Diploma No. 645 dated

30-3-1933, clause (8) shall be omitted.



Dated: 22-5-2013. Law Department(Legal Affairs).

________

Notification

7/10/2013-LA

The Goa Land Revenue Code (Amendment)

Act, 2013 (Goa Act 10 of 2013), which has

been passed by the Legislative Assembly of

Goa on 29-04-2013 and assented to by the

Governor of Goa on 21-05-2013, is hereby

published for general information of the

public.




458

The Goa Land Revenue Code (Amendment)Act, 2013

(Goa Act 10 of 2013) [21-5-2013]

AN

ACT

further to amend the Goa Land Revenue Code,1968 (Act 9 of 1969).


1. Short title and commencement.— (1) ThisAct may be called the Goa Land RevenueCode (Amendment) Act, 2013.


2. Amendment of section 32.— In section32 of the Goa Land Revenue Code, 1968(Act 9 of 1969) (hereinafter referred to as the“Principal Act”),—

(i) for sub-section (5), the followingsub-section shall be substituted, namely:—

“(5) If the person fails to inform theMamlatdar, within the period specified insub-section (4), he shall be liable to pay, inaddition to the non-agricultural assessment,such fine as the Government may, bynotification in the Official Gazette, specify,from time to time.”;

(ii) for sub-section (6), the followingsub-section shall be substituted, namely:—

“(6) (i) For the purpose of conversion, theland in the State of Goa shall be categorizedas below:—

“A” Category: Coastal Panchayat areasand areas of five major towns, such as,Panaji, Mapusa, Ponda, Vasco andMargao;

“B” Category: Census Towns areasand areas of village panchayats adjoiningsaid five major towns and other Municipalareas;

“C” Category: Other Village Panchayatareas.

(ii) When the land is permitted to be usedfrom one purpose to another, a sanad shallbe granted to the holder thereof in theprescribed form, on payment of the feeshereinbelow:—

(a) “A” Category areas: Double the ratespecified in Table below.

(b) “B” Category areas: 1.5 times of therate specified in Table below.

(c) “C” Category areas: As specifiedin Table below.

TABLE

Category 500 square Above 500 Above 2000

metres square metres squareand less but upto metres

2000 squaremetres

(1) (2) (3) (4)

(i) Residential S1 - ̀ 60/- 1.5 times extra Double the

S2 - ` 45/- as mentioned amount as

S3 - ` 35/- in column (2) mentioned

S4 - ` 25/- in column (2).

(ii) Commercial C1 - ` 250/ 1.5 times extra Double the

C2 - ̀ 200/ as mentioned amount as

C3 - ̀ 150/- in column (2) mentioned

C4 - ̀ 100/- in column

(2).

(iii) Industry ` 50/- 1.5 times extra Double the

as mentioned amount asin column (2) mentioned

in column

(2):

Provided that no such fees shall beleviable in cases where sanad is granted forthe purpose of churches, temples, mosque,gurudwaras:

Provided further that when the land tobe used for the purpose of sports, health,education, charitable or cultural institutions,the Government may, by notification in theOfficial Gazette, exempt from payment ofsaid fees.”



459

3. Amendment of section 33.— In section33 of the Principal Act, after sub-section (1),the following sub-section shall be inserted,namely:—

“(1A) Where the land has been used fordumping mining rejects or like materialwithout permission, the Government mayimpose such fine as may be prescribed”.

4. Amendment of section 40.— In section40 of the Principal Act, in sub-section (2)the following proviso shall be inserted,namely:—

“Provided that in case the land isunauthorizedly occupied for the purpose ofdumping mining rejects or like material, theCollector shall proceed to remove suchunauthorized occupation.”.

5. Amendment of Section 61.— In section61 of the Principal Act, in sub-section (3), forthe existing proviso, the following provisoshall be substituted, namely:—

“Provided that nothing in this sub-sectionshall apply to any land acquired under theLand Acquisition Act,1894 (Central Act 1 of1894), and the Director of Settlement andLand Records shall carry out partitionwithin six months of the receipt of mutatedland index form from the concernMamlatdar and effect necessary changes inthe land record on the basis of recordsrelating to possession obtained undersection 16 of the Land Acquisition Act, 1894(Central Act 1 of 1894)”.

6. Amendment of Section 62.— In section62 of the Principal Act, the following provisoshall be inserted, namely:—

“Provided that whenever an applicationis received for partition of any land havingan area exceeding 4,000 square meters,approval from Town and Country PlanningDepartment of the Government shall beobtained:

Provided further that in case the sub--division of the plot applied for is based on

Will, Inheritance, or Partition within thefamily, above said approval is not required.

Explanation:— For the purposes of thissection, the ‘family’ means and includes theblood relation either from maternal orpaternal side.”.

7. Amendment of section 96.— In section96 of the Principal Act,—

(i) for the expression “the Mamlatdar ofTaluka, and upon receipt of such report, heshall proceed to dispose such case asprescribed:”, the following shall besubstituted, namely:—

“the Mamlatdar of Taluka alongwith fee asmentioned herein below, and upon receiptof the same, he shall proceed to disposesuch case as prescribed:—

(a) for parcel of property upto ` 400/-1,000 square meters

(b) for parcel of property above ` 1,000/-1,000 square meters and upto10,000 square meters

(c) for every parcel of property ` 2,000/-”;of 10,000 square meters orpart thereof, above 10,000square meters

(ii) for the first proviso, the followingproviso shall be substituted, namely:—

“Provided that no such fee shall bepayable where the right to the land isacquired under,—

(i) the Goa, Daman and Diu AgriculturalTenancy Act, 1964 (Act 7 of 1964); or

(ii) the Goa, Daman and Diu Mundkars(Protection from Eviction) Act, 1975(Act 1 of 1976).”.

8. Insertion of new section 97.— Aftersection 96 of the Principal Act, the followingnew section shall be inserted, namely:—

“97.— Acquisition of the rights by theGovernment.— Notwithstanding anything


460

contained in any Judgment, Order, InterimOrder, or pending proceeding before anycourt or the like, the Mamlatdar of the talukashall, within a period of fifteen days fromreceipt of records relating to possessionobtained under Section 16 of the LandAcquisition Act, 1894 (Central Act 1 of 1894),mutate the relevant survey record in favourof the acquiring Department of theGovernment mentioned in the Award,without following the procedure asenvisaged under section 96, and submit acopy of the mutated land index form to theDirector of Settlement and Land Records forcarrying out partition of the said property.”.




________

Notification

7/13/2013-LA

The Indian Stamp (Goa Amendment) Act,

2013 (Goa Act 11 of 2013), which has been

passed by the Legislative Assembly of Goa

on 2-05-2013 and assented to by the Governor

of Goa on 21-05-2013, is hereby published for

general information of the public.


Porvorim, 22nd May, 2013.________

The Indian Stamp (Goa Amendment) Act,2013

(Goa Act 11 of 2013) [21-5-2013]

AN

ACT

further to amend the Indian Stamp Act, 1899(2 of 1899), as in force in the State of Goa.


1. Short title and commencement.— (1)This Act may be called the Indian Stamp (GoaAmendment) Act, 2013.

(2) It shall come into force on such date asthe Government may, by notification in theOfficial Gazette, appoint.

2. Amendment of section 2.— In the IndianStamp Act, 1899 (2 of 1899), as in force in theState of Goa (hereinafter referred to as the“principal Act”), in section 2,—

(i) clause (1) shall be renumbered asclause (1A) and before clause (1A) sorenumbered, the following clause shall beinserted, namely:—

“(1) “Association” means anyassociation, exchange, organization orbody of individuals, whether incor-porated or not, established for thepurpose of regulating and controllingbusiness of the sale or purchase of, orother transaction relating to, any goodsor marketable securities;”;

(ii) for clause (10), the following clauseshall be substituted, namely:—

“(10) “Conveyance” includes,—

(i) a conveyance on sale;

(ii) every instrument;

(iii) every decree or final order of anyCivil Court;

(iv) every order made by the HighCourt under section 394 of the CompaniesAct, 1956 (Central Act 1 of 1956) inrespect of amalgamation or reconstruc-tion of companies; and every order madeby the Reserve Bank of India undersection 44 A of the Banking RegulationAct, 1949 (Central Act 10 of 1949) inrespect of amalgamation or reconstruc-tion of Banking Companies, by whichproperty, whether movable orimmovable, or any estate or interest inany property is transferred to, or vestedin, any other person, inter vivos, andwhich is not otherwise specifically



461

provided for by Schedule I or by ScheduleI-A, as the case may be.

Explanation:— An instrumentwhereby a co-owner of any propertytransfers his interest to another co-ownerof the property and which is not aninstrument of partition, shall, for thepurposes of this clause, be deemed to bean instrument by which property istransferred inter vivos;”;

(v) after clause (16A), the followingclause shall be inserted, namely:—

“(16B) “market value”, in relation toany property which is the subjectmatter of an instrument, means theprice which such property would havefetched if sold in open market on thedate of execution of such instrument,or the consideration stated in theinstrument, whichever is higher;”.

3. Amendment of section 3A.— In section3A of the principal Act, in sub-section (1), afterthe first proviso, the following provisos shallbe inserted, namely:—

“Provided further that in case of a mininglease for bauxite, the duty payable undersub-section (1) shall not exceed the amountin rupees arrived at by applying a rate of0.1 times annual extraction of mineralpermitted under the Environmentalclearance issued for such mining leaseunder the relevant law in force, multipliedby the period of the lease:

Provided further that in case of a mininglease for manganese, the duty payableunder sub-section (1) shall not exceed theamount in rupees arrived at by applying arate of hundred times annual extraction ofmineral permitted under the Environmentalclearance issued for such mining leaseunder the relevant law in force, multipliedby the period of the lease:

Provided further that in case of a mininglease for more than one mineral and havingEnvironmental clearance thereof the duty

payable shall be computed by taking intoaccount total stamp duty payable on eachof such minerals:”.

4. Insertion of new section 10A.— Aftersection 10 of the principal Act, the followingnew section shall be inserted, namely:—

“10A. Stock exchange etc., to deductstamp duty from trading member’saccount.— Notwithstanding anythingcontained in this Act, in case of transactionsthrough stock exchange or an associationas defined in clause (a) of section 2 of theForward Contracts (Regulation) Act, 1952(Central Act 74 of 1952), the stock exchangeor, as the case may be, an association, shallcollect the due stamp duty by deducting thesame from the trading member’s accountat the time of settlement of suchtransactions. The stamp duty so collectedshall be transferred to the GovernmentTreasury or Sub-Treasury in the mannerspecified by the Chief Controlling RevenueAuthority.

Explanation:— For the purpose of thissection, “stock exchange” means the stockexchange as defined in clause (j) of section2 of the Securities Contracts (Regulation)Act, 1956 (Central Act 42 of 1956).”.

5. Amendment of section 47A.— In section47A of the principal Act,—

(i) for the expression “conveyance,exchange or gift”, wherever it occurs,the expression “conveyance, exchange,gift, certificate of sale, deed of partition,power of attorney, deed of settlement ortransfer of lease by way of assignment”shall be substituted;

(ii) in sub-section (3), after the existing

proviso, the following proviso shall be

inserted, namely:—

“Provided that nothing in this sub-

-section shall apply to any instrument

of certificate of sale, deed of partition,

power of attorney, deed of settlement

or transfer of lease by way of


462

assignment registered before the date

of commencement of the Indian Stamp

(Goa Amendment) Act, 2013.”.

6. Amendment of Schedule I-A.— In

Schedule I-A of the principal Act,—

(i) against Article 2, in column (2), for thewords “Hundred rupees” and “fiftyrupees”, the words “Two hundred rupees”and “Five hundred rupees” shall berespectively substituted;

(ii) against Article 3, in column (2), for thewords “Fifty rupees”, the words “Onethousand rupees” shall be substituted;

(iii) against Article 4, in column (2), forthe words “Twenty rupees”, the words“Fifty rupees” shall be substituted;

(iv) for Article 5, the following Article shallbe substituted, namely:—

“5. AGREEMENT ORMEMORANDUM OF ANAGREEMENT—

(a) if relating to the saleof a Bill of exchange

(b) if relating to thepurchase or sale ofG o v e r n m e n tsecurity or share inan incorporatedcompany or otherbody corporate

(c) if relating to anagreement for thesale of an immovableproperty

One hundredrupees.

Twenty paisefor everyrupees ten orpart thereof ofvalue of thesecurity orshare.

2.9 percent ofthe marketvalue of theimmovable pro-perty, subjectto a minimumduty of rupeesone hundredand roundedup to thenearest hundredin its multiplesthereof.

(d) if not otherwiseprovided for....

Exemptions

One thousandrupees.

Agreement or memorandum of agreement—

(a) for or relating to thesale of goods ormerchandise exclusivelynot being a NOTE orM E M O R A N D U Mchargeable under Article42;

(b) made in the form oftenders to the CentralGovernment for orrelating to any loan;

AGREEMENT TO LEASE.See LEASE (Article 34).

”;

(v) against Article 7, in column (2), forthe words “Fifty rupees”, the words “Onehundred rupees” shall be substituted;

(vi) against Article 8, in column (2), forthe words “Twenty rupees”, the words“Five hundred rupees” shall besubstituted;

(vii) against Article 9, in column (2), forthe words “Ten rupees”, the words “Onehundred rupees” shall be substituted;

(viii) against Article 17, in column (2),for the words “Fifteen rupees”, the words“One hundred rupees” shall besubstituted;

(ix) against Article 18, in column (2),for the expression “article 23 for aconsideration equal to the amount of thepurchase money”, the expression “Article22, on the market value of the property”shall be substituted;

(x) against Article 19, in column (2), forthe words “Ten rupees” the words “Onehundred rupees”, shall be substituted;



463

(xi) against Article 20, in column (2), forthe words “Thirty rupees” the words “Onehundred rupees” shall be substituted;

(xii) for Article 21, the following Articleshall be substituted, namely:— EXTRACT – See Copy

(Article 23)EXCISE BOND – SeeCustoms Bond orExcise Bond (Article25).

“21. COMPOSITION--DEED,

that is to say anyinstrument executed bya debtor except anagreement, wherebyhe conveys his pro-perty for the benefit ofhis creditors, orwhereby payment of acomposition or divi-dend on their debts issecured to thecreditors, or wherebyprovision is made forthe continuance of thedebtor’s businessunder the supervisionof inspectors or underletters of licence, forthe benefit of hiscreditors.

Two hundredrupees.

”;

The same dutyas a Bond(Article 15) forsuch amount.

One hundredrupees.

(xiii) for Article 25, the following Articleshall be substituted, namely:—

“25. CUSTOMS-BOND OR EXCISE-BOND

(a) where the amountdoes not exceedRs. 2,500/-

(b) in any other case

”;

(xiv) for Article 30, the following Articleshall be substituted, namely:—

The same dutyas is leviable ona conveyanceunder clause(a) or (b), as thecase may be, ofArticle No. 22,

“30. EXCHANGE OFPROPERTY-Instrumentof–

on the totalmarket value ofthe propertiesexchanged.

”;

(xv) against Article 32, in column (2),for the expression “as the case may be ofArticle 22 for a consideration equal to thevalue of the property”, the expression “asthe case may be, of Article 22, on themarket value of the property” shall besubstituted;

(xvi) against Article 33, in column (2),for the expression “The same duty as asecurity Bond (Article 57) for the sameamount”, the words “Five hundredrupees” shall be substituted;

(xvii) after Article 34, the following newArticle shall be inserted, namely:—

“34A. LEAVE AND LICENCEAGREEMENT—

(a) if relating to re-sidential premises

(b) if relating to non--residential premises

Five hundredrupees

One thousandrupees

”;

(xviii) against Article 38, in column (2),for the words “One hundred and fiftyrupees”, the words “Five hundred rupees”shall be substituted;

(xix) against Article 41, in column (2),for the words “Twenty rupees”, the words“Thirty rupees” shall be substituted;

(xx) against Article 44, in column (2),for the expression “for the amount of thevalue”, the expression “on the marketvalue” shall be substituted;


464

(xxi) for Article 45, the following Articleshall be substituted, namely:—


“45. PARTNERSHIP—

(2) Instrument of part-nership—

(a) where there is noshare of contribu-tion in partnership,or where suchshare contributionbrought in by wayof cash does notexceed rupees50,000/-

(b) where such sharec o n t r i b u t i o nbrought in by wayof cash is in excessof rupees 50,000/-,for every rupees50,000/- or partthereof

(c) where such sharecontribution isbrought in by wayof property, exclu-ding cash

(2) Dissolution of part-nership or retirement ofpartner—

(a) where on a dissolu-tion of the partner-ship or on retirementof a partner anyproperty is taken ashis share by a partnerother than a partnerwho brought in thatproperty as hisshare of contribu-tion in thepartnership

Five hundredrupees.

Five hundredrupees, subjectto a maximumduty of rupeesfive thousand.

The same dutyas is leviable onc o n v e y a n c eunder clause(a) or (b), as thecase may be, ofArticle 22, onthe marketvalue of suchproperty.

The same dutyas is leviable ona conveyanceunder clause(a) or (b), as thecase may be,of Article 22,on the marketvalue of such pro-perty, subjectto a minimumof rupees onehundred.

Two hundredrupees.

”;(xxii) for Article 48, the following

Article shall be substituted, namely:—

“48. POWER OF ATTORNEY not being a Proxy:—

(a) when executed for thesole purpose ofprocuring the regis-tration of one or moredocuments in relationto a single transactionor for admittingexecution of one ormore such documents

(b) when required in suitsor proceedings underthe Presidency SmallCause Courts Act,1882 (15 of 1882)

(c) when authorising oneperson or more to act in asingle transaction otherthan the case men-tioned in clause (a)

(d) when authorising oneperson to act in morethan one transaction orgenerally

(e) when authorisingmore than one personto act in singletransaction or morethan one transactionjointly or severally orgenerally

(f) when authorizing tosell or transfer immo-vable property,—

(i) if given to the father,mother, brother, sister,wife, husband,daughter, son, gran-dson, grand-daughteror such other closerelative; and

One hundredrupees.

One hundredrupees.

One hundredrupees.

One hundredrupees.

One hundredrupees.

Five hundredrupees.



465

(ii) in any other case

(g) when given to apromoter or developerby whatever namecalled, for constructionon, development of, orsale or transfer (in anymanner whatsoever)of, any immovableproperty

(h) in any other case

Explanation I.—For thepurpose of this Articlemore persons than onewhen belonging to thesame firm shall bedeemed to be one person.

Explanation II.— Theterm ‘registration’includes every operationincidental to registrationunder the RegistrationAct, 1908 (16 of 1908).

Explanation III .—Where under clause (f),duty has been paid on thepower of attorney, and aconveyance relating tothat property is executedin pursuance of power ofattorney between theexecutant of the power ofattorney and the personin whose favour it is

executed, the duty onconveyance shall be theduty calculated on themarket value of theproperty reduced by dutypaid on the power ofattorney.

The same dutyas is leviableon a conve-yance underclause (a) or(b), as the casemay be, ofArticle 22, onthe marketvalue of theproperty.

The same dutyas is leviableon ac o n v e y a n c eunder clause(a) or (b), as thecase may be, ofArticle 22, onthe marketvalue of theproperty.

One hundredrupees foreach personauthorised.

”;

(xxiii) against Article 50, in column (2),for the words “Four rupees”, the words“One hundred rupees” shall besubstituted;

(xxiv) against Article 51, in column (2),for the words “Five rupees”, the words“One hundred rupees” shall besubstituted;

(xxv) against Article 54, in column (2),for the words “Fifty rupees”, the words“One thousand rupees” shall besubstituted;

(xxvi) after Article 54, the following newArticle shall be inserted, namely:—

“54A. RECORD OFT R A N S A C T I O N(Electronics or other-wise) effected by a tradingmember through a stockexchange or theassociation referred to insection 10A—

(a) if relating to sale orpurchase of Govern-ment securities

(b) if relating to purchaseor sale of securities,other than those fallingunder item (a) above—

(i) in case of delivery

(ii) in case of non--delivery

(c) if relating to futuresand options trading

0.005 percentof the value ofsecurity.



0.005 percentof the value ofthe futures andoptions trading.


466

(xxviii) for Article 59, the followingArticle shall be substituted, namely:—

(d) if relating to forwardcontracts of commo-dities traded throughan association orotherwise

Explanation I.— For thepurpose of clause (b),“securities” means thesecurities as defined inclause (h) of section 2 ofthe Securities Contract(Regulation) Act, 1956(Central Act 42 of 1956).

0.005 percent ofthe value ofthe forwardcontract.

”;

(xxvii) for Article 55, the following Articleshall be substituted, namely:—

“55. RELEASE, that isto say, any instrument(not being an instrumentas is provided by section23A) whereby a personrenounces a claim uponother person or againstany specified property,—

(a) if the release deed ofan ancestral propertyor part thereof isexecuted by or infavour of brother orsister (children ofrenouncer’s parents)or son or daughter orson of pre-deceasedson or daughter of pre--deceased son or fatheror mother or spouse ofthe renouncer or thelegal heirs of the aboverelations


One thousandrupees.

The same dutyas is leviable ona conveyanceunder clause (a)or (b), as the casemay be, ofArticle 22, on themarket value ofthe share, interest,par t or claimrenounced.

”;

“59. SHARE WARRANTSto bearer issued under theCompanies Act, 1956 (1 of1956), for every rupees fivehundred or part thereof

ExemptionShare warrant when

issued by a company inpursuance of the provisionsof section 114 of theCompanies Act, 1956 (1 of1956), to have effect onlyupon payment as compo-sition for that duty, to theCollector—

(a) one and a half percentum of the wholesubscribed capital ofthe company, or

(b) if any company whichhas paid the said dutyor composition in fullsubsequently issuesin addition to itssubscribed capital,one and a half percentum of theadditional capital soissued.

SCRIP, See Certificate(Article 19).

Five rupees.

”;

(xxix) against Article 60, in column (2),for the words “One rupee”, the words“One hundred rupees” shall besubstituted;

(xxx) for Article 61, the following Articleshall be substituted, namely:—

“61. SURRENDER OFLEASE including anagreement for surrender oflease—



467

(i) where the Trustis made for areligious or chari-table purpose


(b) where there isno disposition ofproperty,—

(i) where the trustis made for areligious or chari-table purpose


B. Revocation of — of, orconcerning, any propertywhen made by anyinstrument other than a Will

(a) without any consi-deration

(b) with consideration

Explanation.— For thepurposes of this Article,return of money paid asadvance or securitydeposit by lessee to thelessor shall not be treatedas consideration for thesurrender.

One thousandrupees.

The same dutyas is leviableon a conve-yance underclause (a) or(b), as the casemay be, ofArticle 22, onthe amount ofconsideration.

”;

The same dutyas is leviableon a conve-yance underclause (a) or(b), as the casemay be, ofArticle 22, onthe market valueof the property,which is thesubject matterof transfer.

”;

(xxxi) for Article 63, the following Articleshall be substituted, namely:—

“63. TRANSFER OFLEASE by way ofassignment and not by wayof underlease or by way ofdecree or final order passedby any Civil Court or anyRevenue Officer

(xxxii) for Article 64, the following Articleshall be substituted, namely:—

“64. TRUST—A. Declara-tion of - of, or concerning,any property when madeby any writing not being aWill,—

(a) where there is dis-position of property,—

Ten rupees forevery rupeesfive hundred orpart thereof of asum equal tothe amountsettled ormarket value ofthe propertysettled.

The same dutyas is leviable ona conveyanceunder clause(a) or (b), as thecase may be, ofArticle 22, for asum equal tothe amountsettled or themarket value ofthe propertysettled.

The same dutyas a Bond(Article 15) for asum equal tothe amountsettled ormarket value ofthe propertysettled, but notexceeding twoh u n d r e drupees.

The same dutyas a Bond(Article 15) for asum equal tothe amountsettled ormarket value ofthe propertysettled.

The same dutyas a Bond(Article 15) for asum equal to


468

VALUATION– See App-

the amountsettled ormarket value ofthe propertysettled, but notexceeding twoh u n d r e drupees.

raisement (Article 8).

”;

One hundredrupees.

One hundredrupees forevery rupeesone lakh or partthereof inexcess ofrupees tenlakh, subject toa maximum ofrupees fivelakh.

”;

(xxxiii) after Article 65, the followingnew Article shall be inserted, namely:—

“66. WORKS CONTRACT,that is to say, a contract forworks and labour orservices involving transferof property in goods(whether as goods or insome other form) in itsexecution and includes asub-contract,—

(a) where the amountor value set forth insuch contract doesnot exceed rupeesten lakh

(b) where it exceedsrupees ten lakh




Notification

7/14/2013-LA

The Goa Value Added Tax (Seventh

Amendment) Act, 2013 (Goa Act 12 of 2013),

which has been passed by the Legislative

Assembly of Goa on 2-05-2013 and assented

to by the Governor of Goa on 21-05-2013, is

hereby published for general information of

the public.


Porvorim, 22nd May, 2013.________

The Goa Value Added Tax (SeventhAmendment) Act, 2013

(Goa Act 12 of 2013) [21-5-2013]

AN

ACT

further to amend the Goa Value Added TaxAct, 2005 (Goa Act 9 of 2005).

BE it enacted by the Legislative Assemblyof Goa in the Sixty-fourth Year of the Republicof India, as follows:—

1. Short title and commencement.— (1) ThisAct may be called the Goa Value Added Tax(Seventh Amendment) Act, 2013.

(2) It shall come into force on such date asthe Government may, by notification in theOfficial Gazette, appoint.

2. Amendment of section 2.— In section 2of the Goa Value Added Tax Act, 2005 (GoaAct No. 9 of 2005) (hereinafter referred to asthe “principal Act”),—

(i) in clause (k), for the expression “anygoods directly or otherwise,” theexpression “any goods directly or otherwise, or organizing or conductingexhibition or any event or programmeeither for sale of goods or for promotinggoods for sale,” shall be substituted;



469

(ii) in clause (ac), for the existing sub-

-clause (b), the following sub-clause shall

be substituted, namely:—

“(b) transfer of property in goods

(whether as goods or in some other form)

involved in execution of a works contract

including an agreement for carrying out

the work of building, construction,

manufacture, processing, fabrication,

erection, installation, fitting, improve-

ment, modification, repair or commis-

sioning of any movable or immovable

property, for cash, deferred payment or

other valuable consideration;”.

3. Amendment of section 3.— In section 3of the principal Act, for sub-section (9), thefollowing sub-section shall be substituted,namely:—

“(9) Special liability of person organizingor conducting exhibition or event orprogramme.— Any person organizing orconducting exhibition or event orprogramme either for sale of goods or forpromoting goods for sale, by providingstalls or space to other persons or dealersunder the banner of specific name orotherwise or under a common roof orotherwise shall be liable to pay tax on alltaxable sales effected by all such personsor dealers participating in such exhibitionor event or programme other than thedealers who are already registered underthis Act and self help groups participatingin such exhibition or event or programme:

Provided that no person shall be allowedto carry on such exhibition or event orprogramme without obtaining prior writtenpermission of the Commissioner as per theprocedure prescribed and payment inadvance of estimated tax. The advanceestimated tax shall be adjusted towardsthe output tax liability payable by theperson organizing or conducting exhibitionor event or programme so conducted:

Provided further that the owner of theproperty where the exhibition or event orprogramme is to be held, shall be jointlyand severally liable to pay tax that maybecome due on sale of goods made in suchexhibition or event or programme if he failsto inform the Commissioner about renting//leasing/letting out of his property,whether residential or commercial, or anyopen space, alongwith the details of dealeror person conducting the exhibition orevent or programme as well as theconditions subject to which the saidproperty is rented/leased/let out and anyother relevant information.

Explanation:—

(1) Self Help Groups means Self HelpGroups registered with the RuralDevelopment Agency or with the Registrarof Co-operative Society or any otherGovernment Department as Self HelpGroups within the State of Goa and areselling goods manufactured by themselves.

(2) For the purpose of calculation of taxto be paid in advance, the stalls occupiedby dealers holding valid registration underthis Act, and the self help groups shall notbe included while making suchcalculation, provided prior permission ofthe Commissioner is obtained by them fortheir participation in such exhibitions,event, or programme in a prescribedmanner”.

4. Amendment of section 5.— In section 5of the principal Act,—

After sub-section (4), the following sub-section shall be inserted, namely:—

“(5) Determination of rate of tax onIndustrial Inputs.— The Commissionermay, on an application made by aregistered dealer who is a manufacturer,

by way of Notification in the Official

Gazette, declare certain types or class of


470

goods as industrial inputs for that dealer,in order to avail concessional rate of tax.”.


“6A. Reimbursement of tax paid bytourists on purchases and by airlinesoperating on domestic sector on AviationTurbine Fuel.— (1) The Government may,by notification in the Official Gazette, framea scheme for refund of tax paid by touristsholding Indian or foreign passport or bothon purchases made by them within theState.

(2) The Government may, by notificationin the Official Gazette, frame a scheme forrefund of tax paid by airlines operating ondomestic sector on purchase of aviationturbine fuel.”.

6. Amendment of section 7.— In section 7of the principal Act, for sub-section (3), thefollowing sub-section shall be substituted,namely:—

“(3) Any dealer who is eligible forcomposition of tax under sub-section (1),fails to file return within the timeprescribed, for the period for whichcomposition is granted, he shall not beeligible for composition of tax for next oneyear:

Provided that the Commissioner, uponan application made by such dealer tocontinue in the composition scheme, shallfirst determine the dealer’s liability for thepreceding year within a period of 30 daysfrom the date of such application. Afterpayment of dues as determined by theCommissioner, the Commissioner mayconsider the said application and uponimposing a penalty of an amount equal to10% of the tax so determined, by order inwriting, permit the dealer to availcomposition of tax.”.

7. Amendment of section 9.— In section 9of the principal Act,—

(i) in sub-section (1), the followingprovisos shall be inserted, namely:—

“Provided that when any goodspurchased in the State are subsequentlysold at lower price than the purchaseprice, the excess of input tax credit overoutput tax credit in respect of suchgoods shall be refunded only on properverification by the Assessing Authority,in the manner prescribed:

Provided further that if the AssessingAuthority has any doubt as to thegenuineness of such claim, he shallrefer to the Commissioner and theCommissioner shall decide the same byorder in writing and after giving anopportunity of being heard to the dealer:

Provided also that a dealer whosecertificate of registration is suspendedshall not be entitled to claim any inputtax credit during the period ofsuspension of the certificate ofregistration:

Provided also that a dealer whopurchases goods from another dealer,whose certificate of registration issuspended, as notified in Official Gazetteshall not be eligible for input tax crediton such purchases of goods madeduring the period of suspension of thecertificate of registration.”;


(i) for sub-section (9), the followingsub-section shall be substituted, namely:—

“(9) Any person intending to organizeor conduct exhibition or any event orprogramme either for sale of goods or forpromoting goods for sale, by providing



471

stalls or space to other persons or dealersunder the banner of specific name orotherwise or under a common roof orotherwise, shall obtain a registration underthis Act and shall apply in the prescribedmanner, to the Commissioner requestingpermission, indicating therein the detailsof the persons and/or dealers participatingin, and the period of such exhibitionalongwith payment of estimated tax inadvance. The Commissioner may issuesuch permission in such form and subjectto such conditions as may be prescribed.The dealer to whom the permission isissued shall exhibit the same at aconspicuous place where the exhibition orevent or programme is conducted. Theprovisions of sub-sections (4), (5), (6), (7),(8), (10), (11), (12), (13), (14) and (15) ofthis section shall, mutatis mutandis, applyto this sub-section.”;

(ii) after sub-section (9), the following sub--sections shall be inserted, namely:—

“(10) Any registration granted under theprovisions of this Act shall remain validfor such period as may be prescribedunless it is cancelled before the expiry ofsuch period. In case the registrationgranted is not renewed within theprescribed time, it shall stand cancelledautomatically and such dealer shall not beentitled to any benefits available to aregistered dealer under this Act:

Provided that, before passing the orderof cancellation, the dealer shall be given areasonable opportunity of being heard.

(11) If a dealer,—

(a) fails to file three consecutivereturns under this Act;

(b) fails to pay the dues demanded inassessment/reassessment or otherwisewithin the period specified exceptwhere such demand has been stayed

by the appellate authority or tribunal orany other court;

(c) fails to pay the tax due from himfor three consecutive tax periods underthe provisions of this Act;

(d) having issued tax invoice or retailinvoices, fails to account for the saidinvoices in his books of account;

(e) holds or accepts or furnishes orcauses to be furnished a declaration,which he knows or has reason to believeto be false;

(f) has been convicted of an offenceunder this Act, or under the earlier law;

(g) discontinues his business withoutcomplying with the provisions containedin sub-section (8) of section 18 of theAct;

(h) without entering into a transactionof sale, issues to another dealer taxinvoice, retail invoice, bill or cashmemorandum, with intention to defraudthe Government of revenue;

(i) is found evading tax on account ofvariation in physical stock comparedwith his regular books of accounts;

then the Commissioner may, at any timeafter giving the dealer an opportunity ofbeing heard and for the reasons to berecorded in writing, by order cancel hiscertificate of registration from such dateas may be specified by him in such order.

(12) (a) If a dealer,—

(i) fails to inform changes in businessas required by sub-section (1) of section22;

(ii) fails to file declaration and/orfurnish the documents as required bysection 23;


472

(iii) fails to furnish return as requiredby section 24;

(iv) fails to pay tax as required bysection 25;

(v) fails to produce the books ofaccounts as required by theCommissioner under sub-section (1) ofsection 73;

then the Commissioner may, at any time,after giving the dealer an opportunity ofbeing heard and for the reasons to berecorded in writing, by order suspend hiscertificate of registration from date notearlier than the date of such order, as maybe specified by him in such order.

(b) Where a dealer, whose certificate ofregistration is suspended for the failure ofany of the requirements specified inclause (a), fulfils the requirements, theCommissioner shall, by an order in writing,withdraw the suspension order from suchdate as may be specified therein.

(c) The dealer whose certificate ofregistration is suspended under clause (a)shall not be entitled to claim input taxcredit during the period of suspension ofregistration.

(13) Every person whose registration iscancelled under sub-section (11) shall payin respect of every taxable goods held asstock on the date of cancellation an amountequal to the tax that would be payable inrespect of the goods if the goods were soldat fair market price on that date or thetotal tax credit previously claimed inrespect of such goods, whichever ishigher.

(14) If an order of suspension orcancellation passed under this section isset aside in an appeal or other proceedingsunder this Act, the certificate of registra-tion of the dealer shall stand restored witheffect from the date of such suspension orcancellation, as the case may be.

(15) Suspension or cancellation of acertificate of registration shall not affectthe liability of any dealer to pay tax, penaltyor interest due for any period till the dateof such suspension or cancellation andwhich has remained unpaid or is assessedthereafter.

(16) The Commissioner shall notify inOfficial Gazette the details of dealerswhose certificate of registration has beensuspended or cancelled under theprovisions of this Act.”.


In sub-section (4),—

(i) for clause (a), the following clauseshall be substituted, namely:—

“(a) Wherever a dealer has not filedany return and tax is due, as per thebooks of the dealer, or as assessed orre-assessed, under the provisions of thisAct or the tax is due as per the returnsor revised returns furnished without anypayment or part payment of tax by thedealer, then such dealer shall be liableto pay interest @ 18% per annum or atsuch rate as may be notified by theGovernment from time to time, from thedate such tax have become payable.”;

(ii) for the second proviso, the followingproviso shall be substituted, namely:—

“Provided further that, subject to the

rules made in this behalf, the

Commissioner may at the request of the

dealer or person and after obtaining

prior approval of the Government, remit

the part of the penalty and/or interest,

not exceeding fifty percent thereof,

payable by such dealer or person.”.

10. Amendment of section 28.— In section28 of the principal Act, in sub-section (1),



473

for the figures “2%”, the figures “5%” shallbe substituted.


(i) in sub-section (3), for the words “twoyears”, the words “three years” shall besubstituted;


“(4) The Commissioner shall make anassessment of the amount that in hisopinion, is the amount of tax, penalty,interest or any other amount payableunder this Act, after making necessaryenquiries, as may be deemed fit byhim.”;

(iii) sub-section (5) shall be omitted;

(iv) for sub-section (9), the followingsub-section shall be substituted, namely:—

“(9) Where, the Commissioner hasreason to believe that a dealer is liableto pay tax in respect of any period, buthas failed to apply for registration or hasfailed to apply for registration within thetime as required by or under this Act orhas failed to file a return as required bysection 24, the Commissioner shallproceed to assess, to the best of hisjudgement, wherever necessary, theamount of tax due from the dealer inrespect of such period and allsubsequent periods and, in making suchassessment, he shall give the dealerreasonable opportunity of being heard;and if he is satisfied that the default iswithout reasonable cause, direct thedealer to pay by way of penalty, inaddition to tax assessed, a sum notexceeding the amount of tax assessed.”.

12. Amendment of section 31.— In section31 of the principal Act, in sub-section (1),for the words “five years”, the words “eightyears” shall be substituted.

13. Insertion of new section 31A.— Aftersection 31 of the principal Act, the followingsection shall be inserted, namely:—

“31A. Limitation period not to applyin certain cases.— Notwithstandinganything contained in this Act, the timelimit stipulated in this Act forassessment, re-assessment and/or forthe levy of penalty under this Act shallnot apply to a dealer who has evadedpayment of tax in respect of any periodor periods by not recording or recordingin an incorrect manner, any transactionof sale or purchase or by claiming inputtax credit or the refund on the basis ofany bogus or forged documents or wherethe claim was otherwise fraudulent:

Provided that no such assessment,re-assessment shall be carried out and//or penalty shall be levied withoutapproval of the Government.”.

14. Insertion of new section 32A.— Aftersection 32 of the principal Act, the followingsection shall be inserted, namely:—

“32A. Assessment in case of casual traderand non-resident dealers.— Notwith-standing anything contained in this Act,where the Commissioner has a reason tobelieve that any person who isunregistered casual trader and/or non--resident dealer and is likely toevade the payment of tax due, theCommissioner may, if deemed necessary,proceed to assess such persons and if it isnot practicable to issue a notice forassessment, may proceed to assess suchperson on the spot and direct such personto deposit the amount of tax in suchmanner and by such date as may beindicated in the Order.”.

15. Amendment of section 35.— In section35 of the principal Act, for sub-section (6),the following sub-section shall be substituted,namely:—


474

“(6) After considering the appeal andafter affording an opportunity of hearing,the Appellate Authority may allow it inwhole or part and amend the assessmentor enhance the assessment or levy tax and//or penalty and/or other amount orremand it for fresh disposal or dismiss theappeal:

Provided that before making a levy oftax, penalty or other amount and/orenhancement of assessment as the casemay be, the appellant shall be given anopportunity of being heard.”.

16. Amendment of section 36.— (i) Insection 36 of the principal Act, for sub-section(2), the following sub-section shall besubstituted, namely:—

“(2) No appeal under sub-section (1)shall be entertained by the Tribunal, unlesssuch appeal is accompanied by asatisfactory proof of the payment of wholeof the undisputed amount of tax, interestand penalty and fif ty percent of thedisputed amount of tax, interest andpenalty, that may be due.”;

(ii) In the principal Act, after the existingsub-section (2), the following section shallbe inserted, namely:—

“(2A) Provided that in all cases pendingbefore the tribunal on the date ofcoming into force of these amendment theappellant shall comply with the sub--section 2; within a period of 120 daysfailing which any pending appeal shallstand abated.”.


(i) in sub-section (1), in the proviso, forthe words “three years”, the words “fiveyears” shall be substituted;

(ii) in sub-section (2), in the proviso, forthe words “two years”, the words “fiveyears” shall be substituted.


(i) for sub-section (1), the following sub--section shall be substituted, namely:—

“(1) A person who fails to file returnwithin the time required under this Actshall be liable to pay penalty of Rs. 500/-for every quarter plus an amount equalto simple interest @ 18% per annum orat such rate as the Government mayspecify by notification, from time to time,on the tax payable for the return period:

Provided that, any dealer who fails tofile three consecutive returns, thecertificate of registration granted to suchdealer shall stand cancelled from thedate of expiry of the period for filing ofsuch third return and upon makingapplication to the Commissioner a freshregistration shall be granted to suchdealer prospectively upon payment ofpenalty of rupees twenty-five thousandin addition to the payment of tax,interest and penalty as assessed underthe registration so cancelled.”;


“(2) Any registered dealer coveredunder Schedule ‘E’ appended to this Act,fails to file a return within the timerequired under this Act shall be liableto pay penalty of Rs. 500/- per quarterplus an amount equal to simple interest@ 2% per month or at such rate as maybe specified by the Government bynotification on the tax payable for thereturn period:

Provided that any dealer who fails tofile three consecutive returns, thecertificate of registration granted to suchdealer shall stand cancelled from thedate of expiry of the period for filing ofsuch third return and upon makingapplication to the Commissioner, a freshregistration to such dealer shall be



475

granted prospectively upon payment ofpenalty of rupees twenty five thousandin addition the tax, interest and penaltyas assessed under the cancelledregistration.”.

19. Amendment of section 58.— For section58 of the principal Act, the following sectionshall be substituted, namely:—

“58. Penalty in relation to non--maintenance of records and unauthorisedstock.— (1) A person who fails to maintainproper records in a tax period inaccordance with the provisions of this Actor notification issued by the Commissionerin this regard, or who is for the time beingin possession of the stock of value exceedingrupees 20,000/- in excess of the stockdisclosed by him in his records shall beliable to pay by way of penalty, an amountnot exceeding twice the amount of net taxpayable by the person for the unaccountedstock, or two thousand rupees, whicheveris higher for the first offence, and anamount not exceeding thrice the amountof net tax payable by the person for theunaccounted stock or four thousandrupees, whichever is higher, for everysubsequent offences.

(2) Notwithstanding anything containedin sub-section (1), the dealer shall have anoption to get the offence compounded, onthe spot, before the officer, upon paymentof fifty per cent of penalty payable undersub-section (1).

(3) Where an offence has beencompounded under sub-section (2), nofurther penal proceedings under sub--section (1) shall be taken against thedealer in respect of such offence.

(4) A dealer who commits the offenceunder sub-section (1) for more than fiveoccasions in a year shall be liable forcancellation of his registration.

Explanation:— ‘Officer’, for the purposesof this section, means the Commissioner

appointed under this Act or any otherofficer not below the rank of AssistantCommercial Tax Officer specificallyauthorised by the Commissioner for thispurpose.”


“58A. Penalty for non-issuance of taxinvoice, sale bill or cash memorandum.—(1) Any officer who during the course ofany inspection or search of any businessplace, building, godown or any other place,or while checking of goods undertransport or verification of the bills at anyplace, finds that the dealer has not issueda sale bill or a tax invoice or cashmemorandum in respect of any sale, inviolation of section 11, he shall, withoutprejudice to any other provisions of theAct, be liable to pay by way of penalty, anamount not exceeding twice the amountof tax evaded or sought to be evaded orone thousand rupees whichever is higher,for the first offence and an amount notexceeding thrice the amount of net taxpayable by the person or two thousandrupees whichever is higher for everysubsequent offences.

(2) A dealer who commits the offenceunder sub-section (1) for more than tenoccasions in a year shall be liable forcancellation of his registration.

“Explanation:— ‘Officer’, for the purposeof this section, means the Commissionerappointed under this Act or any otherofficer not below the rank of AssistantCommercial Tax Officer specificallyauthorised by the Commissioner for thispurpose.”.

21. Substitution of section 64.— For theexisting section 64 of the principal Act, thefollowing section shall be substituted,namely:—


476

“64. Special powers for recovery of tax.—

(1) Any tax assessed, or any other amount

due under this Act from any dealer or any

other person may, without prejudice to

any other mode of collection be

recovered:—

(a) as if it were an arrears of land

revenue; or

(b) by attachment and sale of any

property of such dealer or any other

person by the officer appointed under

sub-section (2) of section 13, in

accordance with the rules as may be

prescribed.

(2) The Government may, by general or

special order, published in the Official

Gazette, authorize any officer, not below

the rank of Assistant Commercial Tax

Officer, to exercise, for the purpose of

effecting recovery of the amount of tax or

penalty or any other amount due from any

dealer or person under this Act, the

powers of a Collector under the Goa Land

Revenue Code, 1968 (Act No. 9 of 1969),

to recover the dues as arrears of land

revenue.

22. Amendment of section 76.— In section

76 of the principal Act, after sub-section (6),

the following sub-section shall be inserted,

namely:—

“(7) The Government may, by

notification formulate a scheme for

monetary reward or incentives to

employees or public towards their input

or action which helps the Government to

earn revenue on account of unearthed

concealed revenue or for collection of

amount towards penalty.”.




Notification

7/17/2013-LA

The Goa Land (Prohibition on Construction)

(Amendment) Act, 2013 (Goa Act 13 of 2013),

which has been passed by the Legislative

Assembly of Goa on 2-05-2013 and assented

to by the Governor of Goa on 21-05-2013, is

hereby published for general information of

the public.



________

The Goa Land (Prohibition on Construction)(Amendment) Act, 2013

(Goa Act 13 of 2013) [21-5-2013]

AN

ACT

further to amend the Goa Land (Prohibition

on Construction) Act, 1995 (Goa Act No. 20

of 1995).

BE it enacted by the Legislative Assembly

of Goa in the Sixty-fourth Year of the Republic

of India, as follows:—

1. Short title and commencement.— (1) This

Act may be called the Goa Land (Prohibition

on Construction) (Amendment) Act, 2013.


2. Amendment of section 4.— In section 4

of the Goa Land (Prohibition on Construction)

Act, 1995 (Goa Act No. 20 of 1995) (hereinafter

referred to as the “principal Act”), in the

Explanation, after clause (2), the following

clause shall be inserted, namely:—



477

“(3) The land belonging to the

Government includes land leased by or

belonging to corporation, autonomous body

and institutions belonging to and/or

controlled by the Government.”.


of the principal Act,—

(i) in sub-section (1), for the expression

“three months or with fine which may extend

to Rs. 2000/- or with both.”, the expression

“three years or with fine which may extend

to Rs. 50,000/- or with both.” shall be

substituted;

(ii) after sub-section (2), the following

sub-sections shall be inserted, namely:—

“(3) If any authority as mentioned in sub-

-section (1) of section 6, after receiving the

information of any contravention of the

provisions of this Act, without sufficient

cause fails or neglects to take any action as

provided in this Act within such period as

may be specified by the Government by

notification in the Official Gazette, the officer

in charge of such authority shall be liable

to a fine of Rs. 50/- per day of delay in taking

such action, subject to a maximum of

Rs. 5000/-, upon conviction by the Judicial

Magistrate First Class, after a complaint in

that regard is filed by the Government.

Explanation:— (1) “Complaint” as

mentioned in this sub-section shall be filed

by the concerned Administrative Secretary

of the Government or by such officer as may

be authorised by the Government in this

behalf:

Provided that nothing in this sub-section

shall prevent the concerned disciplinary

authority from initiating disciplinary

proceedings against such officer for such

failure or neglect.

(4) Notwithstanding anything contained

in sub-section (3), it shall be mandatory for

the authority mentioned in sub-section (1)

of section 6 to take action as provided in

this Act.”.


of the principal Act,—

(i) for sub-section (1), the following

sub-section shall be substituted, namely:—

“(1) The local authority of the area or such

authority as specified by the Government

in this behalf, may remove or cause to be

removed any construction done in

contravention of section 4 on the basis of

entries in Form I & XIV or the records as

maintained under rules 3 and 16 of the Goa,

Daman and Diu Land Revenue (Records of

Rights and Register of Cultivators) Rules,

1969, that the land belongs to the

Government, a local authority and/or a

Comunidade, as the case may be:

Provided that, where the Government, alocal authority and/or a Comunidade is/areco-occupant/s of the land as per saidrecords, the proceedings under this sectionshall be initiated only after partitioning theland and recording the same in favour ofthe Government, a local authority and/or aComunidade, as the case may be.”;

(ii) after sub-section (2), the following

sub-section shall be inserted, namely:—

“(3) if any construction material is founddumped, piled or kept in the landbelonging to the Government, a localauthority or a Comunidade except underthe authority of written permission grantedby the concerned authority, the same shallbe attached by the authority mentioned insub-section (1) in such manner as may bespecified by the Government by anotification in the Official Gazette, without

any notice.”.


478

5. Insertion of new sections.— After section

7 of the principal Act, following new sections

shall be inserted, namely:—

“8. Protection of action taken in goodfaith.— No suit, prosecution or other legalproceeding shall lie against any person foranything which is done or intended to bedone in good faith under this Act.

9. Bar of suits and prosecution.— No suit,prosecution or other proceedings shall lieagainst the Government, local authority or

Communidade or any officer of theGovernment, local authority or Communi-dade or against any other personauthorised by the Government under thisAct, for any act done or purporting to bedone under this Act, without the previoussanction of the Government.”.




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