Panaji, 18th March, 2020 (Phalguna 28,1941)

SERIES II No. 50

PUBLISHED BY AUTHORITY

RNI No. GOAENG/2002/6410

Reg. No. G-2/RNP/GOA/32/2018-20

EXTRAORDINARY

No. 4

949

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GOVERNMENT OF GOA

Department of Finance

Office of the Commissioner of Commercial Taxes

__

Notification

No. CCT/12-2/2018-19/3258

Whereas, sub-section (3) of Section 29 of the

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

(hereinafter referred to as the “said Act”), inter

alia, provides that no assessment under that

section for any year shall be made after a period of

three years from the end of the year to which the

return under Section 24 is submitted by a dealer.

And whereas, the third proviso to sub-section (3)

of Section 29 of the said Act provides that the

Commissioner may, if it is considered necessary by

him so to do, by notification published in the

Official Gazette, extend the period specified in that

sub-section by a further period not exceeding one

year.

And whereas, considering that some of the

department officers/officials are pre-occupied with

exigencies of other important matters, including

enforcement duties, election related duties, I am

satisfied that there is a genuine need to extend

the limitation period further for completion

of targeted number of assessments for the year

2016-17, beyond 31-03-2020.

I, therefore, in exercise of the powers conferred

by the third proviso to sub-section (3) of Section 29

of the said Act, hereby extend the period for

completion of assessments of the financial year

2016-17 by another three months beyond 31st

March, 2020. All assessments for the year 2016-17

shall, therefore, accordingly be completed on or

before 30th June, 2020.

Hemant Kumar, IAS, Commissioner of State Tax.

Panaji, 18th March, 2020.

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