2097

Panaji, 30th March, 2017 (Chaitra 9, 1939)

SERIES I No. 52

Reg. No. G-2/RNP/GOA/32/2015-2017

RNI No. GOAENG/2002/6410

PUBLISHED BY AUTHORITY

GOVERNMENT OF GOA

Department of Finance

Revenue & Control Division

—

Notification

3/2/2006-Fin(R&C)(23)

In exercise of the powers conferred by

clause (i) of sub-section (5) of section 3 of the

Goa Entertainment Tax Act, 1964 (Act 2 of

1964) (hereinafter called as the “said Act”)

and all other powers enabling it in this behalf,

the Government of Goa hereby amends

Schedule ‘E’ appended to the said Act, as

follows, namely:—

In Schedule ‘E’ appended to the said Act,

in the Note,

(i) for clause (c), the following clause shall

be substituted, namely:—

“(c) Any part of the year to be

considered as full year for the purpose of

payment of registration/renewal charges,

however, no renewal charges shall be

payable in respect of the registration

certificate which is expiring on the 31st

day of March, 2017.”.

(ii) clause (e) shall be omitted.

This Notification shall come into force with

effect from the 1st day of April, 2017.

By order and in the name of the Governor

of Goa.

Sushama D. Kamat, Under Secretary,

Finance (R&C).

Porvorim, 30th March, 2017.

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

Notification

4/5/2005-Fin(R&C)(145)

In exercise of the powers conferred by

sub-section (4) of section 5 of the Goa Value

Added Tax Act, 2005 (Goa Act 9 of 2005)

(hereinafter referred to as the “said Act”) and

all other powers enabling it in this behalf,

the Government of Goa hereby amends

Schedules ‘C’, ‘D’ and ‘G’, appended to the

said Act, as follows, namely:—

(I) In Schedule ‘C’ appended to the said

Act, against serial number (8), in column (3),

for the figures “7%”, the figures “15%” shall

be substituted;

(II) In Schedule ‘D’ appended to the said Act,

after entry at serial number (72), the following

entry shall be inserted, namely:—

“(73) Electric Motor Vehicles.”;

(III) In Schedule ‘G’ appended to the said

Act, the entry against serial number (9) shall

be omitted.

This Notification shall come into force with

effect from the 1st day of April, 2017.

By order and in the name of the Governor

of Goa.

Sushama D. Kamat, Under Secretary,

Finance (R&C).

Porvorim, 30th March, 2017.

EXTRAORDINARY

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 52

(EXTRAORDINARY)

30TH MARCH, 2017

2098

Notification

4/5/2005-Fin(R&C)(146)

In exercise of the powers conferred by

section 83 of the Goa Value Added Tax Act,

2005 (Goa Act 9 of 2005) and all other powers

enabling it in this behalf, the Government of

Goa hereby makes the following rules so as

to further amend the Goa Value Added

Tax Rules, 2005, namely:—

1. Short title and commencement.— (1)

These rules may be called the Goa Value

Added Tax (Twelfth Amendment) Rules, 2016.

(2) They shall come into force with effect

from the 1st day of April, 2017.

2. Amendment of rule 16.— In rule 16 of

the Goa Value Added Tax Rules, 2005, in

sub-rule (1), the following proviso shall be

inserted, namely:—

“Provided that the dealer registered

under sub-section (1) of section 18, dealing

in goods other than petroleum crude, high

speed diesel, motor spirit (commonly known

as petrol), natural gas, aviation turbine fuel

and liquor, including foreign liquor, Indian

made foreign liquor, Country liquor and

beer, whose certificate of registration

expires on the 31st day of March, 2017,

need not apply for renewal of registration

and pay the renewal fees. The certificate of

registration already granted to such dealer

shall remain valid until it is cancelled:

Provided further that if such dealer has

effected payment of the same, then he shall

be entitled for refund/adjustment thereof

under sub-rule (3) of this rule.”.

By order and in the name of the Governor

of Goa.

Sushama D. Kamat, Under Secretary,

Finance (R&C).

Porvorim, 30th March, 2017.

Department of Revenue

—

Order

35/4/2016-RD

In exercise of the powers conferred by

clause (a) of sub-section (1) of section 9 of the

Indian Stamp Act, 1899 (Central Act 2 of 1899),

as in force in the State of Goa (hereinafter

referred to as the ‘said Act’) and in

supersession of the Government Order No. 35/

/4/2016-RD dated 30-03-2016, published in

the Official Gazette, Series I No. 53, dated

31-03-2016, the Government of Goa hereby,—

(i) reduces the stamp duty chargeable on

conveyance (not being a transfer charged

or exempted under Article No. 62) so far as

it relates to immovable property, which is

presently specified in Article 22(b) of

Schedule I-A to the said Act, to the scale as

specified hereunder:—

(a) where the amount or value of the

consideration for such conveyance as set

forth therein exceeds Rs. 600/- but does

not exceed Rs. fifty lakhs, the stamp duty

shall be 3%;

(b) where the amount or value of the

consideration for such conveyance as set

forth therein exceeds rupees fifty lakhs

but does not exceed rupees seventy-five

lakhs, the stamp duty shall be 3.5%;

(c) where the amount or value of the

consideration for such conveyance as set

forth therein exceeds rupees seventy-five

lakhs but does not exceed rupees one

crore, the stamp duty shall be 4%;

(d) where the amount or value of the

consideration for such conveyance as set

forth therein exceeds rupees one crore,

the stamp duty shall be 4.5%;

(ii) reduces the stamp duty chargeable

on conveyance (not being a transfer

charged or exempted under Article No. 62)

so far as it relates to immovable property,

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 52

(EXTRAORDINARY)

30TH MARCH, 2017

2099

which is presently specified in Article 22(b)

of the Schedule I-A to the said Act, executed

by or on behalf of the co-operative housing

society, to the scale as specified

hereunder:—

where the amount or value of the

consideration for such conveyance as set

forth therein exceeds Rs. 600/- the stamp

duty shall be 3%:

Provided that if an agreement is

executed, the stamp duty payable

hereinabove shall be remitted to the

extent it is already paid while executing

the agreement under clause (c) of Article

5 of the Schedule I-A to the said Act;

(iii) remits the stamp duty chargeable on

conveyance (not being a transfer charged

or exempted under Article No. 62) so far as

it relates to immovable property, which is

presently specified in Article 22(b) of

Schedule I-A of the said Act, executed by a

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member or unit holder of the co-operative

housing society in favour of such co-

-operative housing society.

(iv) remits the stamp duty chargeable

on gift so far as it relates to immovable

property in favour of educational institution/

/charitable

organisation,

which

is

registered as a society with the Inspector

General of Societies, Government of Goa,

under the Societies Registration Act, 1860

(Act 21 of 1860), at least fifteen years before

the date of coming into force of the

Government Order No. 35/2/2013-RD dated

01-04-2015, published in the Official Gazette,

Series I No. 1 dated 02-04-2015.

This Order shall come into force with

immediate effect.

By order and in the name of the Governor

of Goa.

Ashutosh Apte, Under Secretary (Revenue-I).

Porvorim, 30th March, 2017.