Panaji, 10th August, 2020 (Sravana 19, 1942)
SERIES I No. 19
Reg. No. G-2/RNP/GOA/32/2018-2020
RNI No. GOAENG/2002/6410
PUBLISHED BY AUTHORITY
Goa Legislature Secretariat
__
LA/LEGN/2020/633
The following bill which was introduced
in the Legislative Assembly of the State of
Goa on 27th July, 2020 is hereby published
for general information in pursuance of Rule–
138 of the Rules of Procedure and Conduct of
Business of the Goa Legislative Assembly.
________
The Goa Agricultural Produce Marketing
(Development and Regulation)
(Amendment) Bill, 2020
(Bill No. 12 of 2020)
A
BILL
further to amend the Goa Agricultural
Produce Marketing (Development and
Regulation) Act, 2007 (Goa Act 11 of 2007).
Be it enacted by the Legislative Assembly
of Goa in the Seventy-first Year of the Republic
of India as follows:—
1. Short title and commencement.— (1) This
Act may be called the Goa Agricultural
Produce Marketing (Development and
Regulation) (Amendment) Act, 2020.
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577
Suggestions are welcomed on e-mail: dir–[email protected]
(2) It shall be deemed to have come into
force with effect from 15th day of May, 2020.
2. Amendment of section 1.— In section 1
of the Goa Agricultural Produce Marketing
(Development and Regulation) Act, 2007 (Goa
Act 11 of 2007) (hereinafter referred to as the
“principal Act”), in sub-section (1), for the
expression “Goa Agricultural Produce
Marketing (Development and Regulation) Act,
2007”, the expression “Goa Agricultural
Produce and Livestock Marketing (Promotion
and Facilitation) Act, 2007” shall be
substituted.
3. Amendment of section 2.— In section 2
of the principal Act,—
(i) clause (a) shall be re-numbered as
clause (aa);
(ii) before clause (aa) as re-numbered the
following clause shall be inserted,
namely:—
“(a) “ad-hoc buyer” includes a buyer
registered under section 60A of this
Act;”;
(iii) for clause (b), the following clause
shall be substituted, namely:—
“(b) “agriculturist” means a person
who ordinarily by his own labour or by
the labour of any member of his family
or by the labour of his tenants or servants
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or hired labour or otherwise, is engaged
in the production or growth of any
notified agricultural produce, and
includes a member of a co-operative
society registered in the State of Goa
which is dealing with agricultural
produce and a person who has sold
agricultural produce to the co-operative
society, of the value not less than Rs.
5000/- in the preceding financial year or
of such amount as may be determined
by the State Marketing Officer from time
to time in the preceding financial year;
but does not include a trader, trading
agent, broker, processor or commission
agent;”;
(iv) after clause (b), the following clause
shall be inserted, namely:—
“(bb) “assaying lab” means a
laboratory set up for testing of quality
parameters as per the tradable
parameters or grade-standards or any
other parameters notified by the
Marketing Board;”;
(v) in clause (f) and in any other section,
for the expression “Goa Agricultural
Marketing Board”, wherever it occurs, the
expression “Goa Agricultural Produce and
Livestock Marketing Board” shall be
substituted;
(vi) after clause (f), the following clause
shall be inserted, namely:—
“(fa) “cold storage”, in relation to
market yard, means cold storage
declared as market sub-yard under sub-
section (1) of section 5E of this Act;”;
(vii) after clause (l), the following clause
shall be inserted, namely:—
“(la) “direct marketing” in relation to
agricultural produce, means direct
wholesale purchase of agricultural
produce from the farmers by the
processors, exporters, bulk buyers, etc.
outside the principal market yard, sub-
market yard, private market yard and
market sub-yard under section 5D of this
Act;”;
(viii) after clause (p), the following
clauses shall be inserted, namely:—
“(pa) “electronic trading platform”
means electronic platform set up either
by Government or its agencies or a
person licenced under section 60B for
conducting
trading
in
notified
agricultural produce including livestock
through electronic media or by any
means of communication in which
registration, buying and selling, billing,
booking, contracting and negotiating are
carried out online through computer
network/internet or any other electronic
device;
(pb) “Farmer-Consumer Market Yard”
means market yard established under
section 5D of this Act;
(pc) “Farmer-Producer Company
(FPC)” means a company of farmer-
producer members incorporated with the
Registrar of Companies”;
(ix) after clause (v) the following clause
shall be inserted, namely:—
“(va)
“livestock”
means
cows,
buffaloes, bullocks, bulls, goats and
sheep, and includes poultry, fish and
such other animal and products thereof
specified in the Schedule hereto;”;
(x) after clause (zc), the following clause
shall be inserted, namely:—
“(zca) “Market Yard of National
Importance” means a market yard as
notified under section 5B of this Act;”;
(xi) after clause (ze), the following
clauses shall be inserted, namely:—
“(zea) “Notified Agricultural Produce
and Livestock” means agricultural
produce and livestock, specified in the
Schedule hereto;
“(zeb) “National Agriculture Market
(NAM)” means an integrated market
where buying and selling of notified
agricultural produce including livestock
and activities incidental thereto are
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carried out in India possessing
marketing utility across time and
space;”;
(xii) after clause (zf), the following
clauses shall be inserted, namely:—
(zfa) “over trading”, in relation to a
trader, means the amount exceeding the
value of the agricultural produce
including livestock purchased at any
point of time vis-à-vis to the amount of
security deposited with or the bank
guarantee he has furnished to the
Marketing Board;
“(zfb) “own consumption purchases”
means retail purchases made in small
quantities for domestic consumption and
not for resale or business purposes;
“(zfc) “person” includes individual, a
co-operative society, Hindu Undivided
family, a company or firm or an
association or a body of individuals,
whether incorporated or not;
“(zfd) “petty trader” in relation to
agricultural produce, means a trader
who has not obtained licence under this
Act but carries on purchasing or selling
of notified agricultural produce not
exceeding such quantity as may be
prescribed;”;
(xiii) after clause (zq), the following
clauses shall be inserted, namely:—
“(zqa) “Silo” means silo declared as
market sub-yard under section 5E of this
Act;
“(zqb) “Special Commodity Market
Yard” means such market yard notified
under section 5A of this Act;
“(zqc) “State” means the State of
Goa;”;
(xiv) after clause (zw), the following
clauses shall be inserted, namely:—
“(zwa) “warehouse”, in relation to
market yard, means warehouse, declared
as market sub-yard under section 5E of
this Act;
“(zwb)
“Revolving
Marketing
Development Fund” means a seperate
non-lapsable fund maintained by State
Marketing Officer under sub-section
(2A) of section 44 of this Act;”
4. Substitution of section 5.— For section
5 of the principal Act, the following sections
shall be substituted, namely:—
“5. Principal market yard, sub-market
yard, market sub-yard, private market
yard, private market sub-yard, farmer-
consumer market yard, private farmer-
consumer market yard and electronic
trading platform.— (1) In this State there
may be–
(a) principal market yard managed by
the Marketing Board;
(b) sub-market yard managed by the
Marketing Board;
(c) market sub-yard managed by the
Marketing Board;
(d) private market yard managed by
a person, holding a licence under section
5C;
(e) private market sub-yard managed
by a person holding a licence under
section 5F;
(f) farmer-consumer market yard
managed by the Marketing Board;
(g) private farmer-consumer market
yard managed by a person, holding a
licence under section 5D; and
(h) electronic trading platform.
(2) The Government shall, as soon as
possible after the issue of notification under
sections 3 and 4, by a notification, declare
any ‘place’ in the market area as principal
market yard or sub-market yard or market
sub-yard or farmer-consumer market yard,
as the case may be, managed by a
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Marketing Board, for the purpose of
regulation of marketing of notified
agricultural produce and livestock,
expressly or impliedly in physical,
electronic or other such mode, under this
Act.
Explanation: In this sub-section (2), the
expression ‘place’ shall include any
structure, enclosure, open space locality,
street, including warehouse, silos, pack
house, cleaning, grading, packaging and
processing unit vested in the Marketing
Board of the delineated market area.
(3) The Government may, by notification,
declare a ‘place’, licenced under section
51, to be private market yard, private
market sub-yard, private farmer-consumer
market yard, as the case may be, for
marketing of notified agricultural produce
and livestock, expressly or impliedly in
physical, electronic or other such mode,
under this Act.
Explanation: In this sub-section (3), the
expression ‘place’ shall include any
structure, enclosure, open space, locality,
street, including warehouse, silos, pack
house, cleaning, grading, packaging and
processing unit vested in the person
licenced for the purpose under this Act.
5A. Establishment and notification of
“Special Commodity Market Yard”.— (1) The
Government may designate any existing
market yard established under sub-section
(2) of section 5 as “Special Commodity
Market Yard” or establish and notify any
market yard as “Special Commodity Market
Yard” after consideration of such aspects
as throughput of particular agricultural
produce
livestock
and
special
infrastructure requirements therefor. It may
be,–
(i) fruits, vegetables and flowers
market, including onion market, apple
market, orange market and other such
market;
(ii) cotton market;
(iii) medicinal and aromatic plants
market;
(iv) livestock market including camel
market, fish market, poultry market and
other such market; and
(v) any other markets.
(2) All provisions for and in relation to
the Marketing Board made in the Act shall
mutatis mutandis apply to the Marketing
Board established for “Special Commodity
Market Yard”.
5B. Establishment and notification of
“Market Yard of National Importance
(MNI).— The Government may designate
and notify any existing market yard
established under sub-section (2) of section
5 as “Market Yard of National Importance”
or establish and notify any market as
“Market Yard of National Importance” after
consideration of such aspects as total
throughput, value, upstream catchment
area, down-stream number of consumers
served
and
special
infrastructure
requirements thereof:
Provided that the market yard handling
not less than such annual tonnage or such
annual values, as may be prescribed, may
be considered for conferring the status as
the “Market Yard of National Importance”:
Provided further that out of such annual
tonnage or such annual value, 30 percent
may arrive from not less than two other
States.
5C. Establishment of private market
yard.— (1) Subject to such reasonable
conditions and such fee as may be
prescribed, the State Marketing Officer or
such officer as may be authorized by him
may grant a licence to a person to establish
a private market yard, for trading of notified
agricultural produce and livestock.
(2) The private market yard licensee, or
its management committee, by whatever
name it is called, may register commission
agents and other market functionaries to
operate in the licenced private market yard.
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(3) The private market yard licensee, or
its management committee, may collect
user charge on notified agricultural
produce and livestock transacted in the
private market yard, at the rate ad valorem
not exceeding the rate as notified by the
Government:
Provided that no user charge shall be
collected from agriculturist seller.
(4) The private market yard licensee shall
contribute such user charge collection and
registration fee, to the Revolving Marketing
Development Fund for this purpose at the
rate in percentage at par with Marketing
Board.
(5) The State Marketing Officer shall
spend the money from such Fund under
sub-section (4) in development of common
marketing infrastructure, skill development,
training, research and pledge financing and
such other activities as will aid in creating
an efficient marketing system in the State/
Country.
(6) The private market yard licensee shall
formulate a Standard Operating Procedure
(SOP) for conduct of business and activities
ancillary thereto in the licenced private
market yard.
5D. Establishment of farmer-consumer
market yard (direct sale of agricultural
produce by farmer to consumer in retail).—
(1) Subject to such terms and conditions
and fee, as may be prescribed, the State
Marketing Officer or such officer as may
be authorized by him, may grant licence
to person to establish farmer-consumer
market yard for marketing of specified
agricultural produce in retail.
(2) Such farmer-consumer market yard
may be established by a person by
developing infrastructure, as may be
prescribed, and at a place accessible to
both farmers(s) and consumer(s):
Provided that the consumer shall not
purchase more than such quantity of
agricultural produce at a time in market
yard as prescribed.
(3) The farmer-consumer market yard
licensee may collect the user charge on
the sale of agricultural produce from the
seller and amount so realized shall be
retained by farmer-consumer market yard
licensee:
Provided that the Government may in
public interest from time to time, by
notification, put ceiling on the rate of
collection of user charge.
5E. Declaring ware-house/silos/cold
storage or other such structure or place as
market sub-yard.— (1) Save as otherwise
provided in this Act, the Government may,
by notification, declare warehouse/silos/
cold storage or other such structure or
place with infrastructure and facilities as
prescribed, to function as market sub-yard.
Explanation: The expression ‘place’
under this sub-section shall include any
structure, enclosure, open space, locality,
street, including pack house, cleaning,
grading and processing unit, etc.
(2) The owner of such warehouse/cold
storage, or other such structure or ‘place’,
as the case may be, desirous of declaration
of such place as market sub-yard under
sub-section (1), shall apply to the State
Marketing Officer or such officer as may
be authorized by him, in such form and in
such manner and along with such fee; and
for such period but not less than three years,
as prescribed.
(3) The licensee of such warehouse/
silos/cold storage or other such structure
or place, may collect user charge on
notified agricultural produce transacted at
the declared market sub-yard under sub-
section (1), at the rate ad valorem not
exceeding the rate as notified by the
Government:
Provided that no user charge shall be
collected from agriculturist seller.
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(4) A declared market sub-yard licensee
shall contribute such user charge to the
Revolving Marketing Development Fund at
the rate in percentage at par with
Marketing Board. The fund shall be utilized
for the purposes as specified in sub-section
(5) of section 5C of this Act.
5F. Direct marketing (wholesale direct
purchase from farmers outside the market
yard, sub-market yard, private market
yard).— (1) Collection/aggregation centers
in the proximity of the production areas
may be set up by a person with
infrastructure, as may be prescribed, with
linkages to retail chain, or processing/
export unit/premises, or any other such
unit/premises, as may be prescribed, in
accordance with the provisions of this Act
and rules made thereunder for marketing
of notified agricultural produce.
(2) Notwithstanding anything contained
under sub-section (1), direct wholesale
purchase can also be carried out outside
the principal market yard, sub-market yard,
market sub-yard, private market yard at
such place without establishment of any
permanent collection/aggregation centre,
as prescribed.
(3) Direct marketing licensee shall have
to maintain records and all accounts
relating to daily trade transactions and shall
submit such monthly report, as prescribed,
to the Licensing Authority.
(4) The Licensing Authority can seek any
type of additional information from the
direct marketing licensee and can also
inspect and issue direction relating to
functioning of such wholesale purchases
and the activities incidental thereto.
(5) The direct marketing licensee shall
be liable to pay to one-fourth of the
applicable market fee on wholesale
purchases
made.
Such
licensee
shall deposit the due amount towards
“Revolving
Marketing
Development
Fund” for the month by 7th day of the next
month. The Fund shall be utilized for the
purposes as specified in sub-section (5) of
section 5C of this Act.
5. Amendment of section 12.— In section
12 of the principal Act, in sub-section (1),—
(i) for the word “eighteen”, the word
“nineteen” shall be substituted;
(ii) for clause (d), the following clause
shall be substituted, namely:—
“(d)(i) Registrar of Co-operative
Societies or his nominee;
(ii) Director of Agriculture or his
nominee; and
(iii) Director of Animal Husbandry or
his nominee.”.
6. Substitution of section 34.— For section
34 of the principal Act, the following section
shall be substituted, namely:—
“34. Levy of user charge by Marketing
Board.— (1) Notwithstanding anything
contained in this Act, the Marketing Board
may allow trade even in those items of the
agricultural produce including livestock
which is not notified for regulation under
this Act or are not specified in the Schedule
hereto.
(2) The Marketing Board shall collect
user charge as specified in bye-laws for
allowing trade as provided under sub-
section (1) at the rate not exceeding two
percent ad valorem incase of non-
-perishable transacted agricultural produce
and not exceeding one percent ad valorem
incase of perishable agricultural produce
and livestock.
(3) Save as otherwise provided in this
Act, there shall neither be regulation nor
levy of applicable user charge on sale
transactions of fruits and vegetables taking
place outside the principal market yard,
sub-market yard(s) and market sub-
yard(s).”.
7. Amendment of section 41.— In section
41 of the principal Act, for the word “market
fee”, wherever they occur, the expression
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“market fees/user charge” shall be
substituted.
8. Amendment of section 44.— In section
44 of the principal Act, after sub-section (2),
the following sub-sections shall be inserted,
namely:—
“(2A) The State Marketing Officer shall
maintain
a
Revolving
Marketing
Development Fund to account the receipts
realized as contribution from licensees of
private market yard, private market sub-
yard, e-trading platform, direct marketing
and from such other contribution.
(2B) The Marketing Board shall
contribute five percent of its income
derived from license fees and market fees
to the Revolving Marketing Development
Fund.”.
9. Insertion of new section 44A.— After
section 44 of the principal Act, the following
section shall be inserted, namely:—
44A. Accounts and Audit of Marketing
Board.— (1) The accounts of the Marketing
Board shall be subject to internal audit for
which the Marketing Board may make such
an arrangement as it deem fit.
(2) Within 45 days of the close of the
financial year the annual accounts and
balance sheet of the Marketing Board shall
be prepared by the Secretary and all
money accruing to or received by the
Marketing Board from whatever source and
all amounts disbursed or paid shall be
entered in the accounts.
(3) At the time of audit the Secretary
shall cause to be produced all accounts,
registers, documents and other relevant
papers which may be called for by the
audit officer for the purposes of the audit.
Any explanation called for by such officer
for the removal of any discrepancy shall
be immediately furnished to him.
(4) The accounts of the Marketing Board
shall be audited within six months of the
close of the financial year to which such
accounts relate.
Provided that the State Marketing Officer
may upon request from the Marketing
Board and for justifiable reasons, grant
extension of time for a period not exceeding
six months.
(5) The State Marketing Officer shall
appoint an auditor from the panel of
Auditors and Chartered Accountants
constituted by the Registrar of Co-operative
Societies, Government of Goa, from time to
time.
(6) The Marketing Board dealing with
the funds from the Government or any other
external individual or institutions may be
subject to a re-audit initiated by the State
Marketing Officer at the request of creditor,
on such specific terms of reference as
agreed to by the State Marketing Officer.
The cost and expenses of the re-audit shall
be borne by such creditor.
(7) The accounts when audited shall be
printed. The copies of accounts and audit
report with comments thereon shall be
placed before the Marketing Board.
10. Amendment of section 45.— In section
45 of the principal Act, in sub-section (1),—
(i) clause (xx) shall be re-numbered as
clause (xxi);
(ii) before clause (xxi) so re-numbered,
the following clause shall be inserted,
namely:—
“(xx) to make arrangement for
creating the facilities for livestock trade
by providing required Infrastructure;”.
11. Substitution of Chapter VIII.— For
Chapter VIII of the principal Act, the following
chapter shall be substituted namely:—
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“Chapter VIII”
Regulation of Trading
47. Sale-transactions of notified Agricultural
Produce and Livestock.— (1) All notified
agricultural produce including livestock shall
ordinarily be sold in the principal market
yards, sub-market yards and market sub-
yards licenced under this Act or not, private
market yard or at the electronic trading
platforms:
Provided that the notified agricultural
produce including livestock may be sold at
other places also to a licence holder
especially permitted in this behalf under this
Act.
(2) In relation to agricultural produce,
nothing in sub-section (1) shall apply to,—
(i) sale made by the producer himself to
any person for his domestic consumption
in quantity upto one quintal;
(ii) agricultural produce brought for sale
by head load;
(iii) purchase and sale of agricultural
produce made by petty trader;
(iv) purchase of agricultural produce by
an authorized fair price shop dealer from
the Food Corporation of India, State
Commodities Trading Corporation or any
other agency or institution authorized by
the Government of India or State
Government
or
Union
Territory
Administration for distribution of essential
commodities
through
the
public
distribution system; and
(v) transfer of agricultural produce to a
co-operative society for the purpose of
securing an advance therefrom.
(vi) notified agriculture produce brought
by the licenced/registered trader from a
place outside the Market Yard or within
the Market area in the course of
commercial transactions:
Provided that it shall not be necessary
to bring agricultural produce covered
under contract farming to the market yard/
sub market yard/private yard and it may
be directly sold to contract farming
sponsors from farmers fields.
(3) In relation to livestock, nothing in sub-
section (1) shall apply to the business of
purchasing or selling of livestock not
exceeding such value, as prescribed.
(4) The price of the notified agricultural
produce including livestock, brought for sale
into the principal market yards, sub-market
yards, private market yards, market sub-
yards, shall be settled by tender bid or open
auction including e-auction or any other
transparent system and no deduction shall
be made from the agreed price on any
account whatsoever from the seller.
(5) Weighment or measurement or counting
of all the notified agricultural produce
including livestock so purchased shall be
done by such person and such system as is
provided in the bye-laws or at any other place
specified for the purpose by the Marketing
Board.
48. Terms and procedure of buying and
selling.— (1) Except in the commercial
transactions between two traders, any other
person who buys notified agricultural
produce including livestock in the principal
market yards, sub-market yards and market
sub-yards, shall execute an agreement in
triplicate in such form, as prescribed, in
favour of the seller. One copy of the
agreement shall be kept by the buyer, one
copy shall be supplied to the seller and the
remaining copy shall be kept in the record of
Marketing Board.
(2) (a) The price of the notified agricultural
produce including livestock transacted in the
principal market yards, sub-market yards,
private market yards, market sub-yards or at
e-platforms shall be paid on the same day to
the seller or in the maximum next day if
procedurally so required. Payment on notified
agricultural produce shall also be made to
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agriculturist-seller, if sold to the direct
marketing licencee, on the same day there
itself.
(b) In case purchaser does not make
payment as specified under clause (a), he
shall be liable to make additional payment at
the rate of one percent per day of the total
price of the agricultural produce, including
live stock, payable to the seller within five
days.
(c) In case purchaser does not make
payment to the seller as specified under
clause (b) above within 5 days from the day
of such purchase, his license shall be deemed
to have been cancelled on the sixth day and
he shall not be granted any licence or
permitted to operate under this Act for a
period of one year from the date of such
cancellation.
(3) No wholesale transactions of notified
agricultural produce shall be entered directly
by licensed/registered trader with producer
of such agricultural produce in the market
yard/sub-market yard/private yard or at such
other place except in accordance with the
provisions contained in the bye-laws:
Provided that agricultural produce,
produced under contract farming may be
directly bought by contract farming sponsor
anywhere.
(4) Commission agent shall recover his
commission from his principal trader at the
rate not exceeding two percent ad valorem
on transacted non-perishable agricultural
produce; while in case of perishable
agricultural produce, it shall not exceed four
percent ad valorem on transacted produce,
including all expenses as may be incurred
by him in storage of the produce and other
services rendered by him:
Provided that no commission shall be
collected from farmer-seller.
(5) Every commission agent shall be liable
to keep the goods of his principal in safe
custody without any charge other than
commission payable to him.
49. Levy of market fee (single point levy of
market fee).— (1) The Marketing Board shall
levy and collect market fee from buyer in
respect of notified agricultural produce
including livestock bought by such buyer in
the principal market yard or sub-market
yard(s) or market sub-yard(s) either brought
from outside the State or from within the
State, at such rate as may be notified by the
Government but not exceeding two percent
ad valorem on transacted produce incase of
non-perishable agricultural produce and not
exceeding one percent ad valorem in case
of perishable agricultural produce and
livestock:
Provided that the notified agricultural
produce imported/purchased/bought from
any person other than agriculturist into the
market area shall not be liable for payment of
Market fee with effect from 15-06-2020.
Provided that market fees specified under
this section shall not be levied for the second
time, in whatever name it is called, i.e. cess,
user charge, service charge, etc., in any
principal market yard, sub-market yard,
market sub-yard, private market yard,
electronic trading platform within the state
provided that market fee at applicable rate
has already been paid on that notified
agricultural produce in any principal market
yard, sub-market yard, market sub-yard,
private market yard, electronic trading
platform within the State and the evidence to
this effect has been furnished, by the
concerned person that market fee has already
been paid as aforesaid in the State:
Provided further that in case of commercial
transactions between traders, the market fee
shall be collected and paid by the seller:
Provided also that in case of buyer is not
licencee and seller is farmer, the liability of
payment of market fee shall be of commission
agent who will collect the market fee
from buyer and deposit to the Marketing
Board.
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(2) The Marketing Board may levy and
collect entrance fee on vehicles which may
enter into market yard at such rate as may
be specified in bye-laws:
Provided that no such fee shall be levied
and collected from agriculturist-sellers.
50. Grant/Renewal of licence to market
functionaries other than trader.— (1) Subject
to the provisions of this Act and rules made
in this behalf, every person who, in respect
of notified agricultural produce including
livestock, desires to operate in the principal
market yard or sub-market yard or market
sub-yard as commission agent, weighman,
measurer, hammal (loader-unloader) or such
other market functionary, except trader,
shall apply to the Marketing Board for
grant or renewal of licence in such form,
with such fee and in such manner as
prescribed.
(2) The Marketing Board or its Chairperson
if so authorized by the Marketing Board, may,
on an application made under sub-section (1)
and after making such inquiries as it deemed
fit, grant or renew the licence, or may refuse
to grant or renew any such licence on the
basis of one or more of the following
reasons:—
(i) the applicant is minor or not bonafide;
(ii) the applicant has been declared
defaulter under this Act or under the rules
or Bye-laws framed thereunder;
(iii) the applicant has been found guilty
under this Act;
(iv) any dues relating to Marketing Board
and/or Government are outstanding
against the applicant;
(v) any other reason(s) as may be
prescribed.
(3) The application received under sub-
section (1) shall be disposed of within a
period of twenty working days from the date
of receipt of application complete in all
respects.
(4) The Marketing Board may grant the
licence or reject the same after recording the
reason in writing therefor.
(5) On expiry of a period specified in sub-
section (3), if the application has not been
disposed off, the licence shall be deemed to
have been granted or renewed, as the case
may be.
(6) The Marketing Board or its Chairperson
if so authorized may, by order and for reasons
to be recorded in writing suspend or cancel
the licence, granted under this section:
Provided that no order for suspension or
cancellation of licence shall be passed
without giving a reasonable opportunity of
being heard to the licensee.
51. Grant/Renewal of licence for private
market yard, farmer-consumer market yard
and market sub-yard.— (1) Any person who,
desires to establish private market yard,
farmer-consumer market yard, market sub-
yard, shall apply to the State Marketing
Officer or such officer as may be authorized
by him for grant of licence or renewal thereof
in such form, in such manner and with such
fee and securities/bank guarantee as
prescribed.
(2) An application received under sub-
section (1) may be rejected for the reasons to
be recorded in writing by the State Marketing
Officer or such officer as may be authorized
by him.
(3) The application received under this
section shall be liable to be rejected,—
(i) in case the applicant is a minor or not
bonafide;
(ii) in case the applicant has been
declared defaulter under this Act or under
the rules or Bye-laws framed thereunder;
(iii) in case any dues relating to
Marketing Board and/or Government are
outstanding against the applicant;
(iv) in case the concerned authority is
satisfied that the applicant does not possess
the infrastructure credentials, experience
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or adequate capital for investment or any
other requirements as may be prescribed
for establishment of a private market yard
or farmer-consumer market yard or market
sub yard;
(v) for any other reason as prescribed.
(4) The licence granted or renewed under
this section shall be subject to such terms
and conditions as prescribed and the licensee
shall be bound to follow the terms and
conditions of the licence. The licensee shall
also follow the provisions of this Act and rules
made thereunder.
52. Suspension or Cancellation of licence
granted/renewed under section 51.— (1)
Subject to the provisions of section 51, the
Licensing Authority, may by order, and for
the reasons in writing to be communicated
to the licensee, suspend or cancel the licence,
if,—
(a) the licence has been obtained
through willful misrepresentation or
fraud;
(b) the licensee or his representative or
anyone acting on his behalf with his
expressed or implied permission, commits
a breach of any of the rules, regulations
and terms or conditions of licence;
(c) licensee himself or in collusion with
other licensee commits any act or abstains
from carrying on his normal business in
the market area with the intention of
willfully obstructing, suspending or
stopping the marketing of notified
agricultural produce;
(d) licensee becomes insolvent;
(e) licensee incurs any disqualification
as prescribed; or
(f) licensee is convicted of any offence
under this Act.
(2) No licence shall be suspended or
cancelled under this section without giving
a reasonable opportunity of being heard to
the licensee.
53. Grant/Renewal of unified single trading
licence.— (1) There shall be a single licence
applicable to the whole of the State, for the
trader to be granted/renewed by the State
Marketing Officer or such officer as may be
authorized by him in such manner and in
such form, as prescribed, to operate as trader
in any principal market yard, sub-market
yard, market sub-yard, private market yard
and private market sub-yard, e-trading
platform or any other space identified for the
purpose, in the State. The existing trader
licences granted by the Marketing Board
before
commencement
of
the
Goa
Agricultural
Produce
Marketing
(Development and Regulation) (Amendment)
Act, 2020 shall be deemed to be State wide
single trader licences granted by the State
Marketing Officer.
Explanation: Private market licensee or
other such licensee or its management
committee may, register the unified single
trading licensee, to allow to operate in such
market yards.
(2) Any person desirous of obtaining or
renewing a licence under sub-section (1) as
trader, shall apply to the State Marketing
Officer or such officer as may be authorized
by him in such form and with such fee, as
prescribed.
(3) Subject to provisions of this Act and
the rules made thereunder, the State
Marketing Officer or such officer as may be
authorized by him, on application made under
sub-section (2), after making such inquiries
as deemed fit, may grant or renew the licence
in such form and for such period, as
prescribed:
Provided that notwithstanding anything
contained in this Act and the rules, made
thereunder, there shall be no consideration
of domicile, compulsory requirement of
purchase/collection
center
and
minimal quantity for grant/renew of such
licence:
Provided further that such licence granted
or renewed shall entail to the licensee to
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carry out trade of any form i.e. primary or
secondary or whatsoever, without any
discrimination.
(4) The licence issued by the State
Marketing Officer or such officer as may be
authorized by him under this section shall
bear Unicode, as prescribed.
54. Suspension or Cancellation of unified
single trading licence granted/renewed under
section 53.— (1) The State Marketing Officer
or the Officer authorized by him may, after
such inquiry as he deems fit to make and
after giving, the licensee a reasonable
opportunity of being heard, suspend or cancel
a licence issued under section 53 on any of
the following grounds, namely:—
(a) the licence has been obtained
through willful misrepresentation or fraud;
(b) the licensee himself or in collusion
with other licensee commits any act or
abstains from carrying on his normal
business in the market with the intention
to willfully obstruct, suspend or stop the
marketing of notified agricultural produce
in any type of market and in consequence
whereof, the marketing of notified
agricultural produce has been obstructed,
suspended or stopped;
(c) the licensee is found to have
contravened any of the provisions of this
Act or the rules or bye-laws made
thereunder;
(d) the licensee is convicted of an offence
punishable under this Act or rules or
regulations made thereunder;
(e) the licensee becomes insolvent; or
(f) the licensee incurs any disquali-
fication as prescribed.
(2) The licensee shall forthwith produce
the suspended/cancelled licence in the office
of the State Marketing Officer for being
endorsed in such manner as prescribed
and shall not be entitled to claim on
account of such suspension/cancellation any
compensation and/or refund of the whole or
any part of the licence fee.
55. Recognition of unified single trading
license granted/renewed under section 53 for
inter-state trade.— (1) Notwithstanding
anything contained in this Act, the
Government may allow holder of unified
single trading licence bearing Unicode issued
by any other State or Union Territory to
undertake trade transactions within its
geographical jurisdiction on e-platform or any
other format that may be in operation, as
trader.
(2) Such licensee shall be liable to pay the
market fee and other marketing charges at
the rate applicable, where trade transactions
has taken place, in the manner as prescribed.
(3) In case of contravention of any of the
provisions of this Act or Rules or bye-laws
framed thereunder or instructions or orders,
the State Marketing Officer shall, after giving
an opportunity of being heard, blacklist such
licensee for trading purpose within their
respective jurisdiction, for a certain period
or forever based on the gravity of
contravention of provisions of this Act or
Rules or bye-laws framed thereunder or
instructions or orders issued.
Explanation: The expression ‘blacklisting’
of licencee for a certain period means
temporary suspension of licence for certain
period and blacklisting the licensee forever
means permanent cancellation of licence.
(4) The State Marketing Officer of the
respective
jurisdiction,
wherein
the
contravention occurs, may simultaneously
submit a proposal detailing the type and
nature of contravention with evidence, to the
concerned licence issuing State or Union
Territory, as the case may be, for taking
further appropriate action against the
contravener.
56. Grant/Renewal of licence for direct
marketing.— (1) Any person including a
Farmers’ Co-operative, Farmers’ Producer
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Organization (FPO) and Processor/Exporter,
desires to purchase agricultural produce
directly from farmers outside the principal
market yard, sub-market yard, market sub-
yard, private market yard, shall apply to the
State Marketing Officer or such officer as may
be authorized by him for grant or renewal of
licence, as the case may be, in such form
and in such manner, as prescribed.
(2) An application for direct marketing shall
accompany such fee and security/bank
guarantee, as prescribed.
(3) The application received under sub-
section (1) may be rejected by an order and
for reasons to be recorded in writing after
giving the applicant an opportunity of being
heard.
(4) A direct marketing licence granted or
renewed under this section shall be subject
to such terms and conditions, as prescribed
and the licensee shall be bound to follow the
terms and conditions of the licence. The
licensee shall also follow the provisions of this
Act and rules made thereunder.
57. Suspension or Cancellation of direct
marketing licence.— The provisions contained
in section 52 shall mutatis mutandis apply
for suspension/cancellation of licence granted
or renewed under section 56.
58. Dispute settlement.— Any dispute
arising between or among licensees of private
market yard, farmer-consumer market yard,
market sub-yard and direct marketing or
between or licensee and Marketing Board
shall be resolved by the State Marketing
Officer, in a summary manner, within thirty
days, after giving the parties a reasonable
opportunity of being heard.
59. Appeal.— (1) Any person aggrieved by
the order of the State Marketing Officer, may
prefer an appeal to the Government or such
Officer authorized by it, in such form and in
such manner as prescribed, within thirty days
from the date of receipt of such order. The
appeal shall be disposed off within thirty days
after giving the parties a reasonable
opportunity of being heard.
(2) The Appellate Authority, if it consider it
necessary so to do, grant a stay on the order
appealed against for such period as it may
deem fit.
(3) The order passed in the appeal by the
Appellate Authority under this section shall
be final and binding on all parties. Such order
issued by the Appellate Authority shall have
the force of the decree of a Civil Court and
shall be enforceable as such.
60. Bar of jurisdiction on Civil Courts.— (1)
No Civil Court shall have jurisdiction to settle,
decide or deal with any question or to
determine any matter which is by or under
this Act required to be settled, decided or
dealt with by an authority under this Act.
(2) No Court shall take cognizance of an
offence under this Act, except upon a
complaint by the Marketing Board or State
Marketing Officer.
60A. Registration of wholesale ad-hoc
buyer.— (1) Any person desirous of
wholesale ad-hoc buying either from the
market-yard or from outside the market-
yard, on day to day basis for his own
consumption even without valid licence
granted under this Act, may register with
the concerned Marketing Board, in such
form and in such manner, as prescribed.
(2) Buyer referred in sub-section (1) shall
specify the place and day of purchase
while making the registration or before
purchase.
(3) In case purchase is undertaken in
the market yard, such buyer shall be liable
to pay market fee at the applicable rate to
the Marketing Board and on purchase
undertaken outside the market yard, the
buyer shall pay one-half of the applicable
market fee to the Marketing Board:
Provided that such wholesale ad-hoc
purchases cannot be made more than three
times in a month across the State.
12. Insertion of new chapter VIIIA.—
After chapter VIII of the principal Act, the
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following chapter shall be inserted,
namely:—
“Chapter VIIIA”
E-Trading
60B. Establishment/Promotion of Electronic
Trading Platform.— (1) No person shall
establish and run any electronic trading
platform for trading in notified agricultural
produce
including
livestock
without
obtaining a licence under this section.
(2) Save as provided in sub-section (1), the
Government or its agencies may, however,
establish and run e-trading platform for
trading in notified agricultural produce
including livestock.
60C. Grant/Renewal of licence to establish
electronic trading platform.— (1) Any person
desirous of establishing an e-trading platform
under sub-section (1) of section 60B shall
apply to the State Marketing Officer or such
officer as may be authorized by him in such
form and in such manner along with such
fee and security/bank guarantee and by
fulfilling such conditions, as prescribed.
(2) The application received for grant or
renewal of licence may be rejected for
reasons to be recorded in writing by the State
Marketing Officer or such officer as may be
authorized by him:
Provided that the provisions contained in
sub-section (3) of section 51 shall mutatis
mutandis apply for deciding the application
received under this section.
(3) The e-trading platform managed and
operated by a person or Government or its
agencies, as the case may be, shall provide
all infrastructures and services connected to
e-trading, as prescribed.
(4) The licensee or its management
committee, may collect user charge on sale
transactions of notified agricultural produce
including livestock on e-trading platform:
Provided that no user charge shall be
collected from agriculturist seller:
Provided further that Government in public
interest may from time to time, by notification,
put ceiling on the rate of collection of user
charge.
(5) The e-trading platform licencee shall
contribute such user charge collection to
the Revolving Marketing Development Fund
at the rate specified in sub-section (2) of
section 34. Such fund shall be utilized for the
purposes specified in sub-section (5) of section
5C of this Act.
60D. Integration of warehouses/silos/cold
storages or other such structure or space,
declared as market sub-yard, to e-platform.—
A person who is issued licence under section
51, desirous to link to e-platform of
Government of India, may apply, through
Government or its agencies, to the
Government of India in such form and in such
manner, as prescribed.
60E. Integration of private market.— A
licensee of private market yard, desirous of
integrating with e-trading portal, may apply
through Government or its agencies to the
Government of India in such manner, as
prescribed.
60F.
Interoperability
of
e-trading
platform.— In order to evolve a unified
National Agricultural Market and integrate
various e-platforms, the applications in the
e-platform(s) should be interoperable as per
specifications and standards laid down by the
State Marketing Officer or such officer as may
be authorized by him.
60G. Payment to the sellers and main-
tenance of accounts.— (1) Notwithstanding
anything contained in this Act, payment of
notified agricultural produce including
livestock traded on electronic platform shall
be made same day of the sale transactions to
the seller or in the maximum next day, if
procedurally so required. In procedural
exigencies on electronic trading, the payment
to the seller may be made in such manner as
prescribed in rules or bye-laws, made under
this Act.
(2) The licensee or State Marketing Officer
or such officer as may be authorized by him,
as the case may be, shall maintain accounts
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of all the transactions taken place on
electronic platform and submit such
periodical reports and returns to the
Secretary of the Marketing Board or the
authorized Officer, at such time and in such
forms, as may be specified by the
Government, from time to time.
60H. Suspension or Cancellation of licence
of electronic trading platform.— The State
Marketing Officer may, by order and for the
reasons to be recorded in writing, suspend
or cancel the licence granted under section
60C:
Provided that no order for suspension or
cancellation of licence shall be passed
without giving a reasonable opportunity of
being heard to the licensee.
60I. Dispute settlement.— Any dispute
arising,—
(i) between or among the licensees
specified in section 60C; or
(ii) between the said licencee and
Marketing Board, shall be resolved by the
Officer authorized by the Government, in
summary manner within thirty days, after
giving the parties reasonable opportunity
of being heard.
60J. Dispute settlement with regard to
intra-State trade transactions.— In case of
any dispute with regard to intra-State trade
transactions on e-platform, the redressal
thereof shall be done at the level of
management committee of the licensee or the
Marketing Board, as the case may be, through
an administrative process, or through the
process of conciliation and arbitration, within
seven working days; while in case of
perishables it shall be within three working
days. The management committee or
Marketing Board, as the case may be, shall
dispose of the matter by issuing a reasoned
order.
60K. Dispute settlement with regard to
Inter-State trade transactions.— In case of
any dispute arising out of inter-State trade
transactions on e-platform or any other such
platform, the Government can subscribe to
become part of such Authority, which may
be constituted by the Government of
India or State Government/Union Territory
Administration under any law for the time
being in force.
13. Substitution of section 68.— For
section 68 of the principal Act, the
following section shall be substituted,
namely:—
“68. Powers and functions of the State
Marketing Officer.— (1) Subject to the
provisions of this Act, the State Marketing
Officer may exercise such powers and
perform such functions other than those
specified for the Secretary under this Act,
which would enable proper execution
of the provisions of this Act. The
Government may delegate any or all the
regulatory powers vested in it under this
Act and rules to the State Marketing
Officer.
(2) In particular and without prejudice
to the generality of the provisions of sub-
section (1), the functions of the State
Marketing Officer may include,—
(i) blacklisting the operation of inter-
State trading licence within the State
jurisdiction issued by another State;
(ii) supervision on the Marketing
Board for effective execution of
provisions of this Act and rules made
thereunder relating to transactions of
agricultural
produce
including
livestock taking place in the principal
market yards, sub-market yards and
market sub-yards;
(iii) enforcement of regulation in the
delineated market areas;
(iv) launch of prosecution for
contravening the provision of this Act
and rules made thereunder;
(v) suggest amendments to this Act
and rules for effective execution of the
objectives of this Act;
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(vi) approve the bye-laws framed by
the Marketing Board under this Act;
(vii) grant approval of the budget of
the Marketing Board;
(viii) accord sanction to the creation
of post of officers and staff of the
Marketing Board;
(ix) take steps for timely and proper
conduct of the elections of the
Marketing Board and activities
connected thereto;
(x) accept resignation of the
Chairperson of the Marketing Board;
(xi) act as appellate authority for any
person aggrieved by an order of the
Marketing Board.”.
14. Amendment of section 81.— In section
81 of the principal Act, in sub-section (2), for
clause (xv), the following clauses shall be
substituted, namely:—
“(xv) procedure for grant, renewal,
suspension and cancellation of unified
single trading licence;
(xvi) procedure for allowing unified
single trading licence for inter-state trade
and its blacklisting;
(xvii) procedure for grant and renewal
of licences to set up private market yard,
farmer-consumer market yard, market sub-
yard, electronic trading platform, direct
marketing and suspension and cancellation
of licencees;
(xviii) procedure and condition for
registration of wholesale ad-hoc buyers;
(xix) procedure and terms and conditions
for declaring warehouse, silos, cold storage
or other such structure or space as market
sub-yard;
(xx) manner of dispute settlement
between the licensees and between the
licensees and Marketing Board, etc.;
(xxi) procedure for setting up of assaying
labs including in private sector and
promotion of quality certification system.
Constitution of committee with technical
members of linked and line Department of
Government and Government of India to
promote quality certification system;
(xxii) provide necessary infrastructure
and logistic support for e-trading platform;
(xxiii) the manner in which auctions of
agricultural produce including e-auction
shall be conducted and bids made and
accepted;
(xxiv) annual tonnage or annual values
and procedure for issuing licence for
market yard of National Importance;
(xxv)
conditions
and
fees
for
establishment of private market yard;
(xxvi) infrastructure to be built up and
developed at a place and the manner for
establishing farmers-consumer market yard
(direct sale of Agricultural Produce by
farmers to consumer in retail);
(xxvii) period, fees, place, manner,
infrastructure and forms for declaring
warehouse, silos, cold storage or other
structure or place as market sub-yard;
(xxviii) norms and procedure for
infrastructure for backward and forward
linkage to retail, processing and export
chain, place of direct marketing and the
manner in which the records are to be
maintained in respect of direct marketing;
(xxix) manner and procedure for
establishing e-Trading platform for trading
notified agricultural produce and livestock
and infrastructure, conditions, fees,
securities and forms required for issuing
licence to e-trading platform.
(xxx) linking market sub-yard and private
market yard to e-platform of Government
of India;
(xxxi) specification for procedure and
conditions of payment in relation to the
transactions undertaken on e-trading
platform;
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(xxxii) agreement listing out the terms
and conditions of buying and selling of
notified agricultural produce and livestock
between two or more traders in the
principal market yard, sub-market yard and
market sub yard;
(xxxiii) any other matter which has to
be, or may be prescribed.
15. Repeal and Saving.— (1) The Goa
Agricultural Produce Marketing (Develop-
ment
and
Regulation)
(Amendment)
Ordinance, 2020 (Ordinance No. 2 of 2020)
and the Goa Agricultural Produce and
Livestock
Marketing
(Promotion
and
Facilitation) (Second Amendment) Ordinance,
2020 (Ordinance No. 4 of 2020) are hereby
repealed.
(2) Notwithstanding such repeal, anything
done or any action taken under the principal
Act, as amended by the said Ordinances,
shall be deemed to have been done or taken
under the principal Act, as amended by
this Act.
Statement of Objects and Reasons
The Goa Agricultural Produce Marketing
(Development and Regulation) Act, 2007 (Goa
Act 11 of 2007) (hereinafter referred to as the
“said Act”) was enacted and brought in to
force on 01st August, 2007 with a view to
regulate the Agricultural Produce marketing
activities in the State of Goa through the Goa
Agricultural Marketing Board. Despite
various enabling provisions in the above
referred to Act, the agricultural produce
marketing activities in the State have not
received the desired boost particularly in the
context of agricultural production in the State.
The absence of access to competitive
marketing, transparency in trade transactions
and optimal price structure could be
considered as the major factors that has lead
to the hesitation of farmers to undertake the
farming activities on a broader commercial
scale.
Furthermore, due to structural changes
in the economic and social scenario, the
outlook of the citizens of the State have been
shifted from the age old Agriculture Sector
to the secondary, tertiary and service sector
which has been at a developing stage in the
State right from the date of economic
liberalization of the country in 1991.
Now, the Government of India has drafted
a Model Act which provides all possible
support necessary to the Agriculture
Community particularly for providing the fair
market channel through the digital resources,
transparency and also extended the
quantitative and qualitative scope of
marketing across the country so that even
the marginal farmers at the grass root level
can avail the facilities of competitive market
and ultimately benefit from the fair and
remunerative price to their products with
minimum cost which would enable them to
increase their income level in particular,
maximize investment and use of informal
sector in general thereby scaling up the GDP
of the nation.
Therefore, it becomes necessary to make a
comprehensive review of the relevant
provisions in the said Act, 2007, considering
the present necessities in the marketing of
agriculture produce and livestock. It also
needs to be assessed and determined as to
what arrangements could be done in order
that the Agricultural marketing activities in
the State could be linked with the important
markets across the country to achieve an
easy and convenient mobility of the Goan
products where it can fetch a better price to
the ultimate farmers concerned.
As such the Goa Agricultural Produce
Marketing (Development and Regulation)
(Amendment) Ordinance, 2020 (Ordinance
No. 2 of 2020 was promulgated on 15-05-2020
and the Goa Agricultural Produce and
Livestock
Marketing
(Promotion
and
Facilitation) (Second Amendment) Ordinance,
2020 (Ordinance No. 4 of 2020 was
promulgated on 15-06-2020 so as to amend
the Goa Agricultural Produce Marketing
(Development and Regulation) Act, 2007 (Goa
Act 11 of 2007).
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The bill seeks to amend section 1 of the
said Act to expand the scope of marketing
and include livestock in the marketing activity.
So also to sensitize and incentivize the
agriculturist with confidence by offering them
required assistance for promoting and
facilitating the transactions of their products.
The bill seeks to amend section 5 of the
said Act in order to list out the units of market
activities under various types and nature
which includes: (i) Principal Market Yards (ii)
Sub Market Yards (iii) Market Sub Yards (iv)
Private Market Yards (v) Private Market Sub
Yards (vi) Farmer Consumer Market Yards (vii)
Private farmer Consumer Market Yards (viii)
Electronic Trading Platform to be managed
either by marketing Board of private
entities.
The bill seeks to insert section 5A in the
said Act so as to facilitate the establishment
of “Special Commodity Market Yard” with a
view and vision to explore the possibility for
promotion of special products/commodities of
Goan origin like “Cashew Feni”, “Organic
Cashew Kernels”, “Kholi-Chilies”, “Sweet
Potatoes” (Kate kandga of Canacona taluka)
and other items which may have taste and
quality and may have recognition world over
under geographical identification cadre and
or patent right.
The bill seeks to insert section 5B in the
said Act so that the network of marketing of
Goan products in other states of the country
and vice versa could be extended for fetching
the remunerative and competitive price by
utilizing the quick facility for mobilizing the
product from one state to other through
E-NAM (Electronic National Market).
The bill seeks to insert section 5C in the
said Act in order to propagate and allow the
private market yards in the State to avoid
monopoly and establish competitive market
structures so that ultimate farmer producers
will be able to get the fair market value to
their products.
The bill seeks to insert section 5D in the
said Act with a view to offer the avenues to
the farmers to connect with the retail
consumer and derive direct benefit of price
advantage to him thereby eliminating the
middle-man so that entire retail price from
the consumer can be availed by farmers
producers without reducing the real-value of
the product by way of commission and or
profit of middle man. It will also facilitate the
end consumer where he may get the product
of good quality at reasonable price.
The bill seeks to insert section 5E in the
said Act to facilitate the concept of
warehousing, silos, cold storage for
protecting the perishable and other goods for
a relatively longer period so that the farmers
can sell those goods at appropriate time when
the prices are reasonable. This facility will
protect the farmers from distress-sale situation
where the agriculture trade transactions are
always governed by market fundamentals.
The bill seeks to insert section 5F in the
said Act for direct purchase from farmers
outside the market yard or sub market yard.
This concept has been emphasized only to
support the farmers to get competitive prices
and avoid the various procedural activities
involved in marketing the agricultural
produce.
The bill seeks to amend section 12 of the
said Act as it is felt that in consonance with
ramification and intent of the marketing
activities by inclusion of Livestock’s the
concerned professional expert member on the
management of the Board needs to be
accommodated from the line department of
the Government. Therefore a nominated
member from Animal Husbandry and
Veterinary Services was proposed to be on
the Board of Directors.
The bill seeks to substitute section 34 so
as to insert the concept of “Levy of User
Charges” with an objective that Marketing
Board may have power to collect user charges
from the transactions of commodities which
are not notified under the said Act.
The bill seeks to amend section 44 of the
said Act in order to have a broad and clear
perspective to collect and utilize the amount
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generated from Licence fees and contribution
from private market yards, e-trading
platforms, direct marketing etc. by creating
“Revolving Marketing Development Fund”
maintained by the State Marketing officer.
The bill seeks to insert new section 44A in
the said Act in relation to Accounts and
Internal Audit of the Marketing Board so that
effective monitoring system, internal check
and internal control could be exercised by
adequate mechanism and effective inbuilt
system.
The bill seeks to amend section 45 of the
said Act so as to make an arrangement for
creating the facilities for Livestock trade by
constructing the shed in the land to be
acquired by the Board.
The bill seeks to substitute Chapter VIII of
the said Act, namely by chapter VIII
“Regulation of Trading” as it is felt necessarily
because of the Electronic Trading System
proposed to be adopted under Electronic
National Agriculture Marketing (E-NAM) and
also in the context and connection to Market
Yard of National Importance (MNI) and
Special Commodity Market. This is a latest
concept the nation is proposing to adopt in
agriculture marketing by replacing the
conventional marketing activities. The major
objectives sought to be achieved is to connect
all the Principal market yards and their
subsidiaries in the country through E-NAM
where almost all the information relating to
market activities ranging from production
centers of products, its qualities, prices,
future anticipation, competitiveness and
benefits accrual to the grassroot producer
could be made available through specified
portals.
The bill seeks to insert New Chapter “VIII”
A “E-Trading” for specific purpose of
promoting the electronic mechanism for
trading activities and to avail of the facilities
of electronic and computer system for the
benefit of the farmers in particular and
economic activities in general. With this
system the effective arrangement and
communication with the concerned agencies/
/authorities/parties
could
be
made
conveniently, transparency and within real
time. The position of the marketing activities,
pricing levels, nature of goods and future
market predictions could be made easily and
effectively with the digital resources. Besides
the whole process of market structure within
the State, outside the State and even the
overseas market conditions in relation to
specific produce and or general trend of
market situation could be ascertained
through E-NAM mechanism. Accordingly, the
Marketing Board could assess the information
and pass it to the seller of agricultural produce
for their benefit in the form of utmost higher
and remunerative price. In this chapter other
various sections are also incorporated such
as (1) laying out the concept and process of
grant and renewal of licence to establish
electronic trading platform (2) integration of
warehouses, silos, cold storage etc.
(3) integration of private market (4)
interoperability of E-Trading platform (5)
payment to the sellers and maintenance of
accounts and (6) suspension and or
cancellation of licence of Electronic Trading
Platform. Besides, the provisions have also
been made for settlement of disputes with
regard to intra-state and inter-state trade
transactions.
The bill seek to substitute section 68 of the
said Act so as to empower the State
Marketing Officer to blacklist the operation
of inter State trading license, supervise
Marketing Board, regulate the delineated
market area, suggest amendment to this Act
and rules and approve byelaws framed by
Marketing Board and approve their Budget,
etc.
This bill also seeks to repeal the Goa
Agricultural Produce Marketing (Develop-
ment
and
Regulation)
(Amendment)
Ordinance, 2020 (Ordinance No. 2 of 2020)
promulgated by the Governor of Goa on
15-05-2020 and the Goa Agricultural Produce
and Livestock Marketing (Promotion and
Facilitation) (Second Amendment) Ordinance,
2020 (Ordinance No. 4 of 2020) was
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promulgated by the Governor of Goa on
15-06-2020.
The bill seeks to achieve the above objects.
Financial Memorandum
This Bill will exempt completely the levy of
market fees on the notified agricultural
commodities and livestock sold outside
Principal Market yards or Market sub-yards
brought from outside the State or from within
the State. The estimated loss of revenue to
the Goa Agricultural Marketing Board will be
about 90% of the present revenue amounting
to approximately Rs. 800 lakhs per annum.
The present Bill may create additional
financial burden on the State Government to
support the Board through budgetary
support to meet the administrative expenses
amounting to approx Rs. 400 lakhs per
annum.
Memorandum Regarding Delegated
Legislation
Clause 3 of the Bill empowers the
Government to frame Rules for prescribing
the maximum quantity of notified agricultural
produce which a non licencee trader is
permitted to purchase and sell.
Clause 4 of the Bill empowers the
Government to issue notification for declaring,
any place in the market area as principal
market yard or sub-yard or sub-market yard
or market sub-yard or farmer-consumer
market yard.
Clause 4 of the Bill empowers the
Government to issue notification for declaring,
any place licenced under section 51 to be
private market yard, private market sub-yard,
private farmer-consumer market yard.
Clause 4 of the Bill empowers the
Government to designate, any existing market
yard established under sub-section (2) of
section 5 as Special Commodity Market Yard
or establish or notify any market yard as
Special Commodity Market Yard.
Clause 4 of the Bill empowers the
Government to designate, by notification any
existing market yard established under sub-
-section (2) of section 5 as Market Yard of
National Importance or establish or notify any
market yard as “Market Yard of National
Importance”.
Clause 4 of the Bill empowers the
Government to frame rules for prescribing
the annual tonnage or annual values for
conferring the status as the “Market Yard of
National Importance”.
Clause 4 of the Bill empowers the
Government to frame rules for prescribing
conditions and fees.
Clause 4 of the Bill empowers the State
Marketing officer to authorize an officer to
issue licence for establishment of private
market yard.
Clause 4 of the Bill empowers the
Government to issue notification for notifying
the maximum rate of user charge.
Clause 4 of the Bill empowers the
Government to frame rules for prescribing the
terms and conditions, fee and infrastructure
to be developed.
Clause 4 of the Bill empowers the
Government to frame Rules for prescribing
the maximum quantity of agricultural produce
which a consumer is permitted to purchase
at the time in Market Yard.
Clause 4 of the Bill empowers the
Government to issue notification for declaring
warehouse, silos, cold storage or other such
structure or place to function as market sub-
-yard.
Clause 4 of the Bill empowers the
Government to issue notification for
specifying the rate of user charge.
Clause 4 of the Bill empowers the
Government to issue notification, to put ceiling
on the rate of collection of user charge.
Clause 4 of the Bill empowers the
Government to frame Rules for prescribing
infrastructure and facilities.
Clause 4 of the Bill empowers the
Government to frame rules for prescribing the
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form, fee, period and manner for making
application for declaration of market sub-
-yard.
Clause 4 of the Bill empowers the
Government to frame Rules for prescribing
the infrastructure in respect of collection/
/segregation centres.
Clause 4 of the Bill empowers the
Government to frame Rules for prescribing
unit/premises.
Clause 4 of the Bill empowers the
Government to declare the place of purchase.
Clause 4 of the Bill empowers the
Government to prescribe procedure to
maintain records, accounts and submission
of monthly reports relating to daily trade
transactions in direct Marketing.
Clause 6 of the Bill empowers the Marketing
Board to frame Bye-Laws for specifying the
rate of user charge.
Clause 11 of the Bill empowers the
Government to frame rules for prescribing the
maximum value of purchasing or selling of
livestock.
Clause 11 of the Bill empowers the
Government to frame rules prescribing the
form of agreement.
Clause 11 of the Bill empowers the
Government to issue notification for
specifying the rate of market fee.
Clause 11 of the Bill empowers the
Marketing Board to frame Bye-Laws for
specifying the rate of entrance fee.
Clause 11 of the Bill empowers the
Government to frame rules for prescribing the
form and fee and manner for making
application for grant or renewal of licence.
Clause 11 of the Bill empowers the
Government to frame rules for prescribing the
form, fees and securities/bank guarantee for
grant and renewal of licence for private
market yard, farmer consumer market yard
and market sub-yard.
Clause 11 of the Bill empowers the
Government to frame Rules for prescribing
other reasons for rejection of application.
Clause 11 of the Bill empowers the
Government to frame rules to prescribe the
terms and conditions of licence.
Clause 11 of the Bill empowers the
Government to frames rules for prescribing
form of Application for grant and renewal and
manner of granting or renewal of licence.
Clause 11 of the Bill empowers the
Government to frame rules for specification
of Unicode.
Clause 11 of the Bill empowers the
Government to frame rules for prescribing the
disqualification for the licencee.
Clause 11 of the Bill empowers the
Government to frame rules for prescribing the
procedure for producing suspended/cancelled
licence.
Clause 11 of the Bill empowers the
Government to frame rules prescribing the
manner for payment of market fee and other
marketing charges.
Clause 11 of the Bill empowers the
Government to frame rules for prescribing the
application
form,
fee,
security/bank
guarantee and manner for grant or renewal
of licence and terms and conditions of licence.
Clause 11 of the Bill empowers the
Government to issue notification for
authorizing an officer to hear an appeal.
Clause 11 of the Bill empowers the
Government to frame rules for prescribing
form and manner of filing appeal.
Clause 11 of the Bill empowers the
Government to frame rules for prescribing
application form and manner for registration
of wholesale ad-hoc buyer.
Clause 12 of the Bill empowers the
Government to frame Rules for prescribing
form of Application, manner, fee, security/
/bank guarantee and conditions.
Clause 12 of the Bill empowers the
Government to frame rules for prescribing
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infrastructures and services connected to
e-trading.
Clause 12 of the Bill empowers the
Government to frame rules for prescribing the
application form and manner for integration
of warehouse, silos, cold storages or other
such structure or space, declared as a market
sub-yard.
Clause 12 of the Bill empowers the
Government to frame rules for prescribing
manner for integrating a licencee of private
market yard with e-trading portal.
Clause 12 of the Bill empowers the State
Marketing officer or officer authorized by him
to lay down specifications and standards for
Interoperability of e-trading platform.
Clause 12 of the Bill empowers the
Government to frame rules or bye laws for
making payment to the seller on electronic
platform in case of procedural delay.
Clause 12 of the Bill empowers the
Government to authorize an officer to resolve
disputes between licencee of e-trading
platform and Marketing Board.
These delegations are of normal character.
Porvorim-Goa.
GOVIND GAUDE
27th July, 2020.
Minister for Co-operation.
Assembly Hall,
NAMRATA A. ULMAN
Porvorim-Goa.
Secretary to the
27th July, 2020.
Legislative Assembly of Goa.
_________
Governor’s Recommendation under Article 207
of the Constitution of India
In pursuance of Article 207 of the
Constitution of India, I, Satya Pal Malik,
Governor of Goa, hereby recommend to the
introduction and consideration of The Goa
Agricultural Produce Marketing (Development
and Regulation) (Amendment) Bill, 2020.
Raj Bhavan,
SATYA PAL MALIK
Date: 22-07-2020.
Governor of Goa.
ANNEXURE
Extract of the Goa Agricultural Produce
Marketing (Development and Regulation)
Act, 2007
(Goa Act 11 of 2007)
Section 2. Definitions.—
(a) “agricultural produce” means all produce
(whether processed or unprocessed) of agriculture,
horticulture, apiculture, sericulture, livestock and
products of livestock, forest produce, etc., as are
specified in the Schedule or declared by the
Government by Notification from time to time and
also includes mixture of two or more than two of
such products;
(b) “agriculturist” means a person who ordinarily
by his own labour or by the labour of any member
of his family or by the labour of his tenants or
servants or hired labour or otherwise, is engaged in
the production or growth of any notified agricultural
produce, and includes—
(a) a member of a co-operative society
registered in the State of Goa which is dealing
with agricultural produce; or
(b) a person who has sold agricultural produce
to the co-operative society, of the value not less
than Rs. 5000/- or of such amount as may be
determined by the State Marketing Officer from
time to time in the preceding financial year; but
does not include a trader, trading agent, broker,
processor or commission agent;
(c) “bill” means a bill issued by the traders as
prescribed;
(d) “business” means the purchase, sale,
processing, value addition, storage, transportation
or other connected activity of agricultural produce;
(e) “buyer” means a person or a firm or a company
or a co-operative society or a Government agency
or a public undertaking or a public agency or a
corporation or a commission agent, who himself or
on behalf of any other person or agent, buys or
agrees to buy agricultural produce in the market
area as notified under this Act;
(f) “bye-laws” means the bye-laws made by the
Goa Agricultural Marketing Board under this Act;
(g) “Collector” means the Collector of the district
or any officer empowered to discharge the duties of
the Collector under the provisions of this Act;
(h) “commission agent” means a person who on
behalf of his principal trader and in consideration
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of a commission on the amount involved in such
transaction, buys agricultural produce and keeps it
in his custody and delivers it to the principal trader
in due course or receives and takes in his custody
agricultural produce sent for sale within the market
area or from outside the market area, sells the same
in the market area and collects payment thereof
from the buyer and remits the sale proceeds to his
principal trader;
(i) “contract farming” means farming by a person
called “Contract Farming Producer” under a written
agreement with another person called “Contract
Farming Sponsor” to the effect that his agricultural
produce shall be purchased as specified in the
contract farming agreement;
(j) “contract farming agreement” means the
agreement made for contract farming between
Contract Farming Producer and Contract Farming
Sponsor;
(k) “contract farming producer” means an
individual agriculturist or association of
agriculturists, by whatever name called;
(l) “contract farming sponsor” means a person
entering into contract with the contract farming
producer in terms of section 46 of this Act;
(m) “District Council” means a Zilla Panchayat
established under the Goa Panchayat Raj Act, 1994
(Goa Act 14 of 1994);
(n) “export” means dispatch of agricultural
produce outside India;
(o) “exporter” means such person or a firm who
exports agricultural produce;
(p) “e-trading” means trading in which billing,
booking, contracting, negotiating, information
exchange, record keeping and other connected
activities are done electronically on computer
network or internet;
(q) “Government” means the Government of Goa;
(r) “hamal” means a labourer or coolie engaged
for Dara-making, loading, unloading, filling,
stitching, emptying or carrying any agricultural
produce in the notified market area;
(s) “Import” means bringing agricultural produce
in India from other country;
(t) “Importer” means a person or firm who imports
agricultural produce;
(u) “Licence” means a licence granted under
this Act;
(v) “Licensee” means a person or association or
firm or company or public sector undertaking or
society holding a licence issued under this Act;
(w) “local authority” means and includes a
Village Panchayat or Zilla Panchayat or Municipal
Council or Municipal Corporation, as the case may
be;
(x) “Market” means a market area declared under
section 4 of this Act and includes market yard and
sub-yards;
(y) “market area” means area notified as market
area under section 4 of this Act;
(z) “market charges” includes charges on
account of or in respect of commission, brokerage,
weighing, measuring, hamali (loading, unloading
and carrying), cleaning, drying, stitching, stacking,
hiring, stamping, bagging, storing, warehousing,
grading, surveying, transporting and processing;
(za) “market functionary” means a trader, a
commission agent, buyer, hamal, processor,
stockist and such other person as may be
declared under the rules or bye-laws to be a
market functionary;
(zb) “market yard” means a specified place
and includes any enclosure, building or locality
declared as such in any market area by the
Government;
(zc) “marketing” means all activities involved
in the flow of agricultural produce commencing
from the stage of harvest till it reaches to the
ultimate consumers, viz. grading, processing,
storage, transport, channels of distribution and
all other activities involved in the process;
(zd) “Marketing Board or Board” means the
Goa Agricultural Marketing Board established
under section 10 of this Act;
(ze) “notified agricultural produce” means any
agricultural produce notified under section 4 of
this Act;
(zf) “Other Backward Classes” means the other
backward classes of citizens as specified by the
Government from time to time;
(zg) “prescribed” means prescribed by rules
made under this Act;
(zh) “private market yard” means such place
other than the market yard or sub-market yard in
the market area where infrastructure has been
developed and managed by a person for
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marketing of notified agricultural produce by
holding a licence for this purpose under this
Act;
(zi) “processing” means any one or more of a
series of treatments relating to powdering,
crushing, decorticating, dehusking, parboiling,
polishing, ginning, pressing, curing or any other
manual, mechanical, chemical or physical mode
of treatment to which agricultural produce or its
product is subjected to;
(zj) “processor” means a person who
undertakes processing of any notified agricultural
produce on his own accord or on payment of a
charge;
(zk) “registration” means registration done
under this Act;
(zl) “retail sale” means a sale of notified
agricultural produce not exceeding such
quantity as the Marketing Board may, by bye-
-laws, determine for retail sale in respect thereof;
(zm) “rules” means rules made under this Act
by the Government;
(zn) “Schedule” means the Schedule to this
Act;
(zo) “schedule castes/schedule tribes” shall
carry the same meaning as assigned to them
under clause (24) and (25) respectively of Article
366 of the Constitution of India;
(zp) “Secretary” means the Secretary of the
Marketing Board and includes a Joint, Deputy or
Assistant Secretary of the Marketing Board;
(zq) “seller” means a person who sells or
agrees to sell any agricultural produce;
(zr) “State Marketing Officer” means a person
appointed as the State Marketing Officer for the
State of Goa;
(zs) “Sub-market yard” means a specified place
other than market yard and includes any
enclosure, building or locality, declared as such
in any market area by the Government or the
State Marketing Officer, by notification;
(zt) “trader” means a person who in his normal
course of business buys or sells any agricultural
produce and includes a person engaged in
processing of agricultural produce but does not
include an agriculturist;
(zu)
“transportation”
means
taking
agricultural produce by pushcart, bullock cart,
truck or other vehicle, in the course of business,
for marketing, from one place to another;
(zv) “transporter” means a person who
transports agricultural produce;
(zw) “Value addition” means processing,
grading, packing or other activities due to which
value is added to the agricultural produce;
(zx) “Year” means the financial year or such
year as may be notified by the Government from
time to time.
Section 5. Management of market yards, sub-
market yards, Farmers/Consumer/Market and Private
Market.— (1) In every market area, there may be:—
i. market yard managed by the Marketing
Board;
ii. one or more than one sub-market yards
managed by the Marketing Board;
iii. one or more than one private market yards/
private markets managed by a person other than
the Marketing Board;
iv. one or more than one farmer’s/consumer’s
markets managed by a person other than the
Marketing Board.
(2) The Government shall, as soon as may be,
after the issue of notification under section 4, by
notification, declare any specified place including
any structure, enclosure, open place, or locality in
the market area to be a market yard or sub-market
yard, as the case may be.
Section 12. Constitution of the Marketing
Board.— “(1) Subject to the provision of sub-
-section (2), the Marketing Board shall consist of
the following eighteen members, namely:—
(a) Twelve agriculturist members to represent
agriculturists, one from each taluka of the State
of Goa, to be elected by the agriculturists only
from the respective taluka;
(b) Two female agriculturists members, one
each from the North Goa District and the South
Goa District, to be elected by the agriculturists
only in the manner prescribed;
(c) one trader holding “A” or “B” class licence
to be elected from amongst traders of all classes;
(d) two members to be nominated by the
Government, one being from the office of the
Registrar of Co- operative Societies, Government
of Goa and other being from the Department of
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Agriculture, Government of Goa, to function
during the term of the Marketing Board;
(e) the Secretary of the Marketing Board, to
function during the term of the Marketing
Board.”.
Section 34. Power to levy market fees(single point
levy).— (1) The Marketing Board shall levy market
fee,—
(i) On the sale or purchase of notified
agricultural produce, whether brought from a
place within the State or from a place outside
the State, into the market area; and
(ii) On the notified agricultural produce,
whether brought from a place within the State
or from a place outside the State, into the market
area for processing; at such rates as may be fixed
by the Government from time to time subject to
a minimum rate of one rupee and maximum of
two rupees for every one hundred rupees of price
of agricultural produce, in the manner prescribed.
(2) The market fees specified in sub-section (1)
shall not be levied.—
(3) For the second time in other market area of
the State, whether such market fees has already
been paid on a particular agricultural produce in
any market area of the State and the information to
that effect has been furnished by the concerned
person in the manner prescribed.
(4) More than once in any market area, in case
the agricultural produce is being resold in the
process of commercial transaction between traders
or two consumers, provided that, the information to
that effect has been furnished by the concerned
person in the manner prescribed.
(3) On the agricultural produce brought in the
market area for commercial transaction or for
processing or for export, the market fee shall be
deposited by the buyer or processor or exporter, as
the case may be, in the office of the Marketing
Board, within 14 days from the date of entry of such
agricultural produce in the market area or before
its sale or resale or processing or dispatch outside
the market area, as the case may be:
Provided that in case if any notified agricultural
produce is found to have been processed, sold,
resold or dispatched outside the market area
without payment of market fee payable on such
produce, the Marketing Board shall impose penalty
on the concerned person which shall be five times
of the market fees payable.
(4) The market fee shall be payable by the buyer
of the notified agricultural produce and shall not
be deducted from the price payable to the seller:
Provided that whether the buyer of the notified
agricultural produce cannot be identified, all the
fees shall be payable by the person who has sold
or brought the agricultural produce for sale in the
market area:
Provided further that in case of commercial
transaction between traders in the market area,
the market fee shall be collected and paid by the
seller.
(5) The market functionaries, as may be specified
by the Marketing Board in the bye-laws, shall
maintain account relating to sale, purchase,
processing or addition in value of agricultural
produce in the prescribed forms and submit to the
Marketing Board periodical returns in that respect
in the manner prescribed.
(6) The Marketing Board may levy and collect
entrance fee on vehicles, which enter the market
yard/sub market yard, at such rate as may be
specified in the bye-laws.
Section 41. Power to grant exemption from
payment of market fees.— (1) The Government may,
by notification in the Official Gazette and subject
to such conditions and restrictions, if any, as may
be specified therein, exempt in whole or in part,
any agricultural produce brought for sale or bought
or sold in the market area, specified in such
notification, from the payment of market fee for
such period as may be specified therein.
(2) Any notification issued under sub-section (1)
may be rescinded by the Government before the
expiry of the period for which it would have
remained in force and on rescission, such
notification shall cease to be in force.
Section 44. Marketing Board Fund.— (1) Save as
provided in sub-section (2), all moneys received by
the Marketing Board shall be paid into a fund to be
called ‘the Marketing Board fund and all
expenditure incurred by the Marketing Board under
or for the purposes of this Act shall be defrayed out
of the said fund. Any surplus remaining with the
Marketing Board after meeting such expenditure
shall be invested in such manner as may be
prescribed.
Any money received by the Marketing Board by
way of arbitration fee or as a security for costs in
arbitration proceedings relating to the disputes or
any money by the Board by way of security deposit,
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contribution to Provident Fund or for payment in
respect of any notified agricultural produce or
charges payable to weighman, hamal and other
functionaries and such other money received by
the Marketing Board as may be provided in the
rules or bye-laws shall not form part of the Marketing
Board fund and shall be kept in such manner as
may be prescribed.
(2) Save as otherwise provided in this Act, the
amount to the credit of the Marketing Board Fund
as also other money received by the Marketing
Board shall be kept in a Scheduled Co-operative
bank or in a Nationalized bank or in Post Office
Saving Bank or in any other mode with the approval
of the State Marketing Officer.
Section 45. Application of Marketing Board
Fund.— (1) Subject to the provisions of section 44,
the Marketing Board, in order to discharge
functions and duties entrusted to it under this Act,
may use the Marketing Board fund. Without
prejudice to the generality of this provision, the
Marketing Board fund may be used for the following
purposes, namely:—
(i) The acquisition of a sites for the market;
(ii) The establishment, maintenance and
improvement of the market yard;
(iii) The construction and repairs of building
necessary for the purpose of the market yard and
for convenience or safety of the persons using
the market yard;
(iv) The maintenance of standard weights and
measures;
(v) The meeting of establishment charges
including payment and contribution towards
provident fund, pension and gratuity of the
officers and servants employed by the Marketing
Board;
(vi) Loans and advances to the employees of
the Marketing Board;
(vii) The payment of interest on the loans that
may be raised for the purpose of the market and
for provision of sinking fund, in respect of such
loans;
(viii) The collection and dissemination of
information relating to crop statistics and
marketing of agricultural produce;
(ix) Meeting the expenses incurred in auditing
the accounts of the Marketing Board;
(x) Payment of honorarium to the Chairman,
Vice-Chairman, travelling allowances to the
Chairman, Vice-Chairman and other members of
the Marketing Board and sitting fees payable to
members for attending the meetings;
(xi) Contribution to the National Council of
State Agricultural Marketing Board as prescribed;
(xii) Contribution to any scheme for
development of agricultural marketing including
transport;
(xiii) To provide facilities like grading,
standardization, quality certification services and
communication to agriculturists in the market
area;
(xiv) To provide for development of agricultural
produce in the market area;
(xv) Payment of expenses on elections under
this Act;
(xvi) Incurring of all expenses on research
training in marketing of agricultural produce;
(xvii) Prevention, in conjunction with other
agencies, viz. State, Central and others, of distress
sale of agricultural produce;
(xviii) Fostering Co-operative marketing and
assisting Co-operative marketing societies in the
procurement and organization of profitable
disposal of produce, particularly the produce
belonging to small and marginal farmers;
(xix) To create and promote, on it’s own or
through public or private partnership,
infrastructure of post-harvest handling of
agricultural produce, cold storages, pre-cooling
facilities, pack houses and all such infrastructure
which is required to develop modern market
system;
(xx) Any other purpose connected with the
marketing of agricultural produce under this Act
which is in the public interest, subject however,
that the expenditure thereon is made with the
prior sanction of the State Marketing Officer.
Section 47. Regulation of marketing of agricultural
produce.— (1) No person shall, except in accordance
with the provisions of this Act and the rules and
bye-laws made thereunder,—
(i) Use any place in the market area for the
marketing of notified agricultural producer; or
(ii) Operate in the area as a market
functionary.
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(2) Nothing in sub-section (1) shall apply to:—
(i) The sale of agricultural produce which is
made by the producer himself to any person for
his domestic consumption upto the quality of
one quintal;
(ii) Notified agricultural produce which is
brought for sale by head load, provided that the
Government may be notification, withdraw this
exemption specifying the reasons therein in
respect of such market area as is specified in the
notification;
(iii) The purchase or sale of notified
agricultural produce which is made by a petty
trader;
(iv) Purchase of notified agricultural produce
which is made by an authorized fair price shop
dealer from the Food Corporation of India, the
State Commodities Trading Corporation or any
other agency or institution authorized by the
Government for distribution of essential
Commodities through the public distribution
system;
(v) The transfer of agricultural produce to a
Co-operative Society for the purpose of securing
an advance therefrom.
Section 48. Sale of agricultural produce in
markets.— (1) Entire notified agricultural produce
shall be ordinarily sold in the market yards/sub-
-market yards or in the private yards of the licence
holder, subject to the provisions of sub-section (2):
Provided that the notified agricultural produce
may be sold at other places also to a licence holder
under section 52 of this Act:
Provided further that it shall not be necessary to
bring agricultural produce covered under Contract
Farming to the market yard/sub-market yard/private
yard and it may be directly sold to contract farming
sponsor from farmers’ fields.
(2) The notified agricultural produce brought by
the licensed/registered trader from a place outside
the market area or within the market area in the
course of commercial transaction may be bought or
sold anywhere in the market area.
(3) The price of the notified agricultural produce,
brought for sale into the market yard, shall be
settled by a tender bid or open auction or any other
transparent system and no deduction shall be made
from the agreed price on any account whatsoever
by the seller:
Provided that the price of notified agricultural
produce in the private yard shall be settled in the
manner prescribed.
(4) Weighment or measurement or counting of
the agricultural produce so purchased shall be done
by such a person and such system as is provided in
the bye-laws or at any other place specified for the
purpose by the Marketing Board.
Section 49. Terms and procedure of buying and
selling.— (1) Except in the commercial transaction
between two traders, any other person who buys
notified agricultural produce in the market area,
shall execute an agreement in triplicate, in such
form, as may be prescribed, in favour of the seller
and one copy of such agreement shall be kept by
the buyer, second copy shall be supplied to the
seller and the third copy shall be kept in the records
of the Marketing Board.
(2) (a) The price of the notified agricultural
produce brought in the market yard/sub-market
yard/private yard shall be paid on the same day to
the seller in market yard/sub-market yard/private
yard, as the case may be, and that the payment for
notified agricultural produce purchased from such
yard, shall be made to the seller, if he is not a
trader, on the same day there itself;
(b) In case the purchaser does not make payment
as provided under clause (a), he shall be liable to
penalty at the rate of one percent per day on the
total price of the agricultural produce payable to
the seller, for five days from the date on which such
amount is payable;
(c) In case the purchaser does not make payment
to the seller as provided under clause (b) above,
within five days, his license and registration shall
be deemed to have been cancelled on the sixth day
of such purchase and he shall not be registered or
granted any license or permitted to operate under
this Act for a period of one year from the date of
such cancellation.
(3) No wholesale transaction of notified
agricultural produce shall be entered directly by
licensed/registered trader with producer of such
agricultural produce in the market yard/sub-market
yard/private yard or at such place except in
accordance with the provisions contained in the
bye-laws:
Provided that agricultural produce, produced
under contract farming, may be directly bought by
contract farming sponsor anywhere.
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(4) The commission agent shall recover his
commission only from his principal trader at such
rate as may be specified in the bye-laws including
all expenses as may be incurred by him in storage
of the agricultural produce and for other services
rendered by him.
(5) Every commission agent shall be liable,—
(a) to keep the goods of his principal in safe
custody without any charge other than the
commission payable to him; and
(b) to pay the price of the goods to the
principal as soon as the goods are sold by him
irrespective of the fact that whether he has
received or has not received the price from the
buyer of such goods.
Section 50. Permission for transportation of
agricultural produce.— (1) No agricultural produce
shall be removed out of the market area or brought
in the market area from outside the State of Goa or
outside India except in the manner and in
accordance with the permit issued in such form as
may be specified by the Secretary of the Marketing
Board:
Provided that the bill issued by the seller shall
be retained till the time of transportation of
processed product of agricultural produce out of
the market area:
Provided further that the producer of agricultural
produce himself may take the agricultural produce
from one place to another without a permit.
(2) Under commercial transactions, any
agricultural produce may be transported in the
market area in the manner as specified by the
Secretary of the Marketing Board.
Section 51. Registration of functionaries.— (1) Any
person who desires to operate in the market area as
trader, commission agent, weighman, hamal,
surveyor, warehouseman, contract farming buyer,
owner or occupier of processing factory or as any
other market functionary, in respect of any notified
agricultural produce, shall apply to the Marketing
Board for his registration or renewal of such
registration, in such manner and within such period
as may be prescribed:
Provided that any person may buy agricultural
produce in the market yard/sub-market yard on day-
to-day basis without getting himself registered:
Provided further that any person who desires to
carry on trade or transact, in any notified
agricultural produce in more than one market area,
shall get himself registered, for that respective
function, with the prescribed authority.
(2) Every application for registration or renewal
of registration shall be accompanied with such fee
as the Government may prescribe.
(3) The Marketing Board may, on receipt of an
application for registration or renewal of
registration, together with the fees prescribed
therefor, grant a certificate of registration or
renewal, as the case may be, for such period as may
be prescribed.
(4) The Marketing Board may refuse to register
or refuse to renew the registration on any of the
following grounds:—
i. the applicant is a minor or the application
is not bonafide;
ii. the applicant has been declared defaulter
under any Act or rules on bye-laws made
thereunder;
iii. the applicant has been found guilty under
this Act.
iv. [The applicant has not traded in notified
Agricultural Produce during period of licence.]
(5) (i) The application received under sub-section
(1) shall be disposed off by the Marketing Board
within four weeks from the date of it’s receipt, but
if the Marketing Board fails to dispose off any
application within such four weeks time then the
applicant shall remind, in writing the Marketing
Board, in respect of his application; and the
applicant shall also inform about the same, in
writing, to the authority specified by the Secretary
of the Marketing Board in this regard.
(ii) On expiry of the period of two weeks from the
date of receipt of the reminder by the Marketing
Board and receipt of information by such authority,
if the application is not disposed off, it shall be
deemed that the registration or it’s renewal, as the
case may be, has been granted.
(iii) The authority, on the basis of information
received by it and after expiry of period of two
weeks specified above, shall confirm that the
application for registration/renewal was submitted
to the Marketing Board and due action has not
been taken by the Marketing Board for disposal of
the same and then it shall issue a certificate as per
clause of sub-section (5) regarding grant of deemed
registration or its deemed renewal within two
weeks time.
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(6) The registration granted or renewed under
this section shall be subject to the provisions of
this Act, and the rules and bye-laws made
thereunder.
(7) No commission agent shall act in any
transaction between the agriculturist, seller, trader
or purchaser or on their behalf, nor shall he deduct
any amount towards commission from the sale
proceeds payable to the agriculturist, seller, trader
or purchaser.
Section 52. Establishment of private yard, and
direct purchase of agricultural produce from
agriculturist (direct purchasing from producer).—
The State Marketing Officer may grant a license to
purchase agricultural produce, by establishing
private yard, directly from the agriculturist, in one
or more market areas for,—
(a) the purpose of processing the notified
agricultural produce;
(b) trade of notified agricultural produce of
particular specification;
(c) export of notified agricultural produce;
(d) grading, packing and any other activity so
as to add value to agricultural produce.
Section 53. Establishment of consumer/farmer
market (Direct sale by the producer).— (1) Consumer/
/Farmer market may be established by developing
infrastructure as prescribed, by any person in any
market area and that the producer of agricultural
produce himself may sell his produce as prescribed
directly to the consumer at such place:
Provided that the consumer shall not purchase
the agricultural produce more than the prescribed
quantum in the consumer market.
(2) Market service charge shall be collected on
sale of the agricultural produce by the seller and
shall be remitted to the proprietor of the consumer
market.
(3) Save as otherwise provided in this Act, no
market fee shall be leviable on the transaction
undertaken in the consumer/farmer market.
(4) License for establishment of consumer/farmer
market shall be granted by the Government.
Section 54. Grant/renewal of license of private
yard/consumer/farmer market and weighman.— (1)
Any person who, under section 52 desires to
purchase notified agricultural produce directly from
the agriculturist or wishes to establish a private
yard or under section 53 desires to establish a
consumer/farmer market in one or more than one
market area, shall apply to the State Marketing
Officer for grant of licence or renewal of such
license, as the case may be, in the manner and for
the period, as may be prescribed.
(2) Alongwith every such application for license
or renewal of license, fees as prescribed, shall be
deposited.
(3) The State Marketing Officer may, on receipt
of an application for grant of license or renewal of
license together with the prescribed fees therefor,
grant a license or renew it, as the case may be, for
such period as may be prescribed.
(4) Application received under sub-section (1)
for grant of license or renewal of such license may
be rejected with reasons in writing. Such
application may be rejected on any of the following
grounds:—
i. the Marketing Board’s dues are outstanding
against the applicant;
ii. the applicant is minor or the application is
not bonafide;
iii. the applicant has been declared defaulter
under any Act or rules and bye-laws made
thereunder;
iv. the applicant has been declared guilty in
any
criminal
case
and
convicted
by
imprisonment;
v. any other ground, as may be prescribed.
(5) The license granted or renewed under this
section shall be subject to the provisions of this
Act, rules or bye-laws made thereunder.
Section 55. Power to cancel or suspend license/
/registration.— (1) Subject to the provisions of sub-
-section (4), the State Marketing Officer or the
Marketing Board who has issued license or
registration, as the case may be, may, for reasons to
be communicated to the license holder/registration
holder in writing, suspend or cancel, license/
/registration, if,—
(a) the license or registration has been
obtained through willful misrepresentation or
fraud; or
(b) the holder of the license or registration or
any of his servants or any one acting on his
behalf with his express or implied permission,
commits breach of any of the terms or conditions
of license/registration; or
(c) the holder of the license/registration in
combination with other license/registration
holder commits any act or abstains from carrying
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on his normal business in the market area with
the intention of wilfully obstructing, suspending
or stopping the marketing of notified agricultural
produce in the market yard/sub-market yard as
a consequence of which the marketing of any
notified agricultural produce has been
obstructed, suspended or stopped; or
(d) the holder of the license/registration has
been adjudged as an insolvent; or
(e) the holder of the license/registration incurs
any disqualification, as may be prescribed; or
(f) the holder of license/registration is
convicted of any offence under this Act.
(2) Subject to the provisions of sub-section (4),
the Chairman or Secretary of the Marketing Board
may, for reasons to be communicated in writing to
the registration holder, by order, suspend
registration for a period not exceeding one month
on any reasons for which the Marketing Board may
suspend a registration under sub-section (1):
Provided that such order shall cease to have
effect on expiry of a period of ten days, from the
date on which it is made, unless confirmed by the
Marketing Board before expiry of such ten days.
(3) Notwithstanding anything contained in sub-
-section (1) but subject to the provisions of sub-
-section (4), the State Marketing Officer may, for
reasons to be communicated in writing to the
registration holder, by order, suspend or cancel the
registration granted or renewed by the Marketing
Board:
Provided that no order under this sub-section
shall be made without giving notice to the
Marketing Board.
(4) No license or registration shall be suspended
or cancelled under this section without giving a
reasonable opportunity to it’s holder to show cause
against such suspension or cancellation.
Section 56. Appeal.— (1) Any person aggrieved
by an order, passed under sections 51, 54 or 55, as
the case may be, prefer an appeal in such manner,
as may be prescribed,—
a) to the State Marketing Officer, where such
order is passed by the Chairman/Secretary of the
Marketing Board, within seven days of receipt of
the order;
b) to the State Marketing Officer, where such
order is passed by the Marketing Board, within
thirty days of receipt of the order; and
c) to the Government, where such order is
passed by the State Marketing Officer, within
thirty days of receipt of the order.
(2) The Appellate Authority, if it considers
necessary to do so, grant a stay of the order
appealed against for such period as it may deem fit.
(3) The order passed by the Chairman/Secretary
of the Marketing Board or the Marketing Board or
the State Marketing Officer shall, subject to the
order in the appeal under this section, be final and
shall not be called in question in any Court of law.
Section 57. Redressal of dispute between Farmer
market or Consumer market and Marketing Board.—
(1) Dispute between the farmer market or consumer
market and Marketing Board shall be referred to
the State Marketing Officer or his representative or
any other officer authorized by the Government in
this regard. The dispute shall be resolved after
giving both parties a reasonable opportunity of
being heard, in the manner prescribed.
(2) The decision given by the authority under
sub-section (1) above shall be final and shall not be
called in question in any Court of law.
Section 58. Prohibition of trade allowances other
than those specified under this Act.— No trade
allowance or deduction, other than specified by or
under this Act, shall be made or received by any
person in any market area in any transaction in
respect of the notified agricultural produce and no
Civil Court, shall, in any suit or proceeding arising
out of any such transaction, have regard to any
trade allowance not so specified.
Section 59. Submission of annual account by
licensee/registered functionaries and assessment of
market fee.— (1) Every trader, processor, proprietor
of a private yard, proprietor of consumer/farmer
market or commission agent connected with the
business of notified agricultural produce shall
before the 30th June of every year submit to the
Secretary of the Marketing Board, a statement of
transactions undertaken by or through him during
the previous financial year ending on 31st March
in the prescribed manner.
(2) The Secretary of the Marketing Board shall
accept or reject the statement submitted to him
under sub-section (1) after necessary examination
and verification on the basis of information
available in the Marketing Board and shall assess
the balance amount payable by the functionary
and levy the assessed amount.
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(3) Any person aggrieved by the proceedings of
the Secretary, may within 30 days from the date of
receipt of notice by him, appeal to the Marketing
Board.
(4) An officer authorized by the Government may,
on his own motion or on an application made to the
Government, start the process of re-verification of
the statement which was verified by the Secretary,
within two years from the date of verification made
by the Secretary and for this purpose such officer
shall exercise the powers under section 36 of this
Act.
(5) The re-verification made by the Officer
authorized by the Government, shall be final.
Section 60. Assessment of market fees payable to
Marketing Board by the licensed/registered
functionaries.— If any person required to produce
accounts or furnish information under sub-section
(1) of section 69 fails to produce such accounts or
to furnish information or knowingly furnishes
incomplete or incorrect account or information or
has not maintained proper accounts of the business
of the notified agricultural produce, then, the
Secretary of the Marketing Board on his own
motion, shall assess such person for levying fees
levied under section 34 on the basis of the
information available with the Marketing Board.
Section 68. Power of State Marketing Officer to
direct Marketing Board for amending bye-laws.— (1)
If it appears to the State Marketing Officer that it
is necessary or expedient in the interest of a market
or of the Marketing Board to make any bye-law or
to amend any bye-laws, he may, by order require
the Marketing Board to make such bye-laws or to
carry out amendment to the bye-laws within such
time as he may specify in such order.
(2) If the Marketing Board fails to make such bye-
-laws or such amendment in the bye-laws within
the time specified, the State Marketing Officer may,
after giving the marketing Board a reasonable
opportunity of being heard, by order, make such
bye-laws or carry out such amendment to the bye-
-laws and thereupon subject to any order under
sub-section (3), such bye-laws or such amendment
to the bye-laws shall be deemed to have been made
or amended by the Marketing Board in accordance
with the provisions of this Act or the rules made
thereunder and thereupon such bye-laws or
amended bye-laws shall be binding on the
Marketing Board.
(3) An appeal shall lie to the Government from
any order of the State Marketing Officer under sub-
section (1) within thirty days from the date of such
order and the decision of the Government on such
appeal shall be final.
Section 81. Power to make rules.— (1) The
Government may, by notification in the Official
Gazette and after previous publication, make rules
for carrying out the purposes of this Act.
(2) In particular and without prejudice to the
generality of the foregoing provision, such rules
may provide for all or any of the following matters:—
i. Other manner of publication of notification
as procided in sub-section (1) of section 3;
ii. The manner of election of female
agriculturists as members on the Marketing
Board, as provided in clause (b) of sub-section (1)
of section 12;
iii. The manner of election of members as
provided in sub-section 13;
iv. The period during which a Chairman or
Vice-Chairman shall hold office as provided in
section 21;
v. The limit of the total amount of honorarium
to be paid to the Chairman and the Vice-Chairman
of the Marketing Board as provided in section
23;
vi. The manner of periodical inspection of all
weights and measures and weighing and
measuring instruments in use in a market area,
as provided in section 32 (2) (u) and
vii. The matters subject to which the powers
conferred on the Secretary of the Marketing
Board under section 42 shall be exercised as
provided in sub-section (3) of section 42;
viii. From of budget of the Marketing Board
and the date for submitting the same to the State
Marketing Officer as provided in sub-section (1)
of section 43;
ix. The manner in which the amount of the
credit of the Marketing Board fund shall be
invested as provided in sub-section (1) of section
44 and the manner in which the money received
by the Marketing Board as stated in sub-section
44 shall be kept as provided in that sub-section;
x. The use of the Marketing Board Fund for
making contribution to the National Council of
State Agricultural Marketing Board, as provided
in item (xi) of sub-section (1) of section 45;
xi. The manner of settling price of notified
agricultural produce in the private yard, as
provided in sub-section (3) of section 48;
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xii. All matters as stated in sections 51, 53 and
54;
xiii. The manner of filing appeal as provided
in section 56;
xiv. The manner of resolving dispute provided
in section 57;
xv. Any other matter which has to be, or may
be, prescribed.
In making any rule, the Government may direct
that breach thereof shall be punishable with fine
which may extended to two hundred rupees.
(3) Every rule made this Act shall be laid, as soon
as may be after it is made, before the Legislative
Assembly of Goa.
Assembly Hall
NAMRATA A. ULMAN
Porvorim-Goa.
Secretary to the
27th July, 2020
Legislative Assembly of Goa
________
LA/LEGN/2020/634
The following bill which was introduced
in the Legislative Assembly of the State of
Goa on 27th July, 2020 is hereby published
for general information in pursuance of Rule–
138 of the Rules of Procedure and Conduct
of Business of the Goa Legislative Assembly.
________
The Goa Motor Vehicles Tax (3rd
Amendment) Bill, 2020
(Bill No. 13 of 2020)
A
BILL
further to amend the Goa, Daman and Diu
Motor Vehicles Tax Act, 1974 (Act No. 8 of
1974).
BE it enacted by the Legislative Assembly
of Goa in the Seventy-first Year of the Republic
of India as follows:—
1. Short title and commencement.— (1) This
Act may be called the Goa Motor Vehicles
Tax (Amendment) Act, 2020.
(2) It shall be deemed to have come into
force on the day of 19th April, 2017.
2. Amendment of section 2.— In section 2
of the Goa, Daman and Diu Motor Vehicles
Tax Act, 1974 (Act No. 8 of 1974), clause (1)
shall be re-numbered as clause (1A) and
before clause (1A) as so re-numbered, the
following clause shall be inserted, namely:—
“(1) “cost of the motor vehicle means,—
a) the cost as per purchase invoice of
the motor vehicle issued by its
manufacturer and shall include the basic
manufacturing cost, excise duty, sales
tax/value added tax/goods and services
tax payable in the State of Goa, in relation
to motor vehicle manufactured in
India or
b) the cost as per landed value of the
motor vehicle consisting of assessable
value under the Customs Act, 1962 (Act
No. 52 of 1962) and the customs duty
paid thereupon including additional duty
paid, if any, as endorsed in the bill of
entry by the Customs Department in the
State of Goa, in relation to motor vehicle
imported into India, irrespective of its
place of manufacture.
Explanation:— Discount offered by the
manufacturer or dealer shall not be
deducted from cost of the motor vehicle”.
Statement of Objects and Reasons
The taxation rate of a motor vehicle
depends on the cost of vehicle, The Bill seeks
to insert clause–in Section 2 of the Goa,
Daman and Diu Motor Vehicles Tax Act, 1974
(Act No. 8 of 1974) so as to define the cost of
vehicle and remove ambiguity in calculation
of the tax to be paid on a motor vehicle during
registration of the vehicle. There are also
instances noticed wherein vehicle dealers
manipulate the invoice cost of the vehicles to
benefit the customer, causing loss of revenue.
Inclusion of the expression “cost of vehicle”
will remove the aforesaid difficulty.
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The rate of tax leviable on motor vehicle
other than transport vehicle is specified in
Part “B” of the schedule to the Goa, Daman
and Diu Motor Vehicles Tax Act, 1974 (Act
No. 8 of 1974) and such rate is required to be
calculated on the basis of cost of vehicle,
however, the term cost of the vehicle is not
defined in the said Act. The Bill therefore
seeks to define the term “cost of the vehicle”
in said Act.
This Bill seeks to achieve the above object.
Financial Memorandum
The taxation rate of a motor vehicle
depends on the cost of vehicle. This Bill seeks
to define the term “cost of vehicle” so as to
remove ambiguity and secure revenue of this
Department under Goa, Daman and Diu
Motor Vehicles Tax Act, 1974.
Memorandum Regarding Delegated
Legislation
No delegated legislation is involved in this
Bill.
Assembly Hall,
SHRI MAUVIN GODINHO
Porvorim, Goa
Minister for Transport
July, 2020.
Assembly Hall,
NAMRATA A. ULMAN
Porvorim, Goa.
Officiating Secretary
July, 2020.
to the Legislative
Assembly of Goa
_________
Governer’s Recommendation under
Article 207 of the Constitution of India
In pursuance of Article 207 of the
Constitution of India, I, Satya Pal Malik, the
Governor of Goa hereby recommend the
introduction and consideration of the Goa
Motor Vehicles Tax (3rd Amendment) Bill, 2020
by the Legislative Assembly of Goa.
SATYA PAL MALIK
Governor of Goa
ANNEXURE
Incorporation of a new definition of “cost of
motor vehicle” in section 2 of the Goa, Daman
and Diu Motor Vehicles Tax Act, 1974
(Act No. 8 of 1974)
Section 2:- definition
“cost of the motor vehicle” means–
a) the cost as per purchase invoice of the
motor vehicle issued by its manufacturer and
shall include the basic manufacturing cost,
excise duty, sales tax/value added tax/goods and
services tax payable in the State of Goa, in
relation to motor vehicle manufactured in India
or
b) the cost as per landed value of the motor
vehicle consisting of assessable value under the
Customs Act, 1962 (Act No. 52 of 1962) and the
customs duty paid thereupon including
additional duty paid, if any, as endorsed in the
bill of entry by the Customs Department in the
State of Goa, in relation to motor vehicle
imported into India, irrespective of its place of
manufacture.
Explanation:— Discount offered by the
manufacturer or dealer shall not be deducted from
cost of the motor vehicle.
________
LA/LEGN/2020/635
The following bill which was introduced
in the Legislative Assembly of the State of
Goa on 27th July, 2020 is hereby published
for general information in pursuance of Rule–
138 of the Rules of Procedure and Conduct
of Business of the Goa Legislative Assembly.
_________
The Industrial Disputes (Goa Amendment)
Bill, 2020
(Bill No. 14 of 2020)
A
BILL
further to amend the Industrial Disputes Act,
1947 (Central Act No. 14 of 1947), as in
force in the State of Goa.
BE it enacted by the Legislative Assembly
of Goa in the Seventy-first Year of the Republic
of India as follows:—
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1. Short title and commencement.— (1) This
Act may be called the Industrial Disputes
(Goa Amendment) Act, 2020.
(2) It shall be deemed to have come into
force on the 26th day of June, 2020.
2. Amendment of section 2A.— In section
2A of the Industrial Disputes Act, 1947
(Central Act 14 of 1947), as in force in the
State of Goa (hereinafter referred to as the
“principal Act”),—
(i) in sub-section (3), for the words
“three years”, the words “one year” shall
be substituted;
(ii) after sub-section (3), the following
sub-section shall be inserted, namely:—
“(4)
Notwithstanding
anything
contained in sub-sections (1), (2) and (3),
no such dispute or difference between
that workman and his employer
connected with, or arising out of, such
discharge, dismissal, retrenchment or
termination shall be deemed to be an
industrial dispute if such dispute is not
raised before conciliation officer within
a period of one year from the date of
such discharge, dismissal, retrenchment
or termination:
Provided that an authority, as may be
specified by the State Government, may
condone the delay beyond such period
of one year if the applicant workman
satisfies the authority that he had
sufficient cause for not raising the
dispute within the period of one year.”.
3. Amendment of section 25F.— In section
25F of the principal Act, in clause (b), for the
expression “fifteen days’ “, the expression
“forty-five days’ ” shall be substituted.
4. Substitution of section 25K.— For section
25K of the principal Act, the following section
shall be substituted, namely:—
“25K. Application of Chapter VB.— (1)
The provisions of this chapter shall apply
to an industrial establishment (not being
an establishment of a seasonal character
or in which work is performed only
intermittently) in which not less than three
hundred workmen were employed on an
average per working day for the preceding
twelve months.
(2) Without prejudice to the provisions
of sub-section (1), the State Government
may, if satisfied that maintenance of
industrial
peace
or
prevention
of
victimization of workmen so requires, by
notification in the Official Gazette, apply the
provisions of this Chapter to an industrial
establishment (not being an establishment
of a seasonal character or in which work
is performed only intermittently) in which
such number of workmen which may be
less than three hundred but not less than
one hundred, as may be specified in the
notification, were employed on an average
per working day for the preceding twelve
months.
(3) If a question arises whether an
industrial establishment is of a seasonal
character or whether work is performed
therein only intermittently, the decision of
the State Government thereon shall be
final”.
5. Amendment of section 25N.— In section
25N of the principal Act, in sub-section (9),
for the expression “fifteen days’ ”, the
expression “forty-five days’ ” shall be
substituted.
6. Amendment of section 25O.— In section
25O of the principal Act, in sub-section (8),
for the expression “fifteen days’ ”, the
expression “forty-five days’ ” shall be
substituted.
7. Insertion of new section 31A.— After
section 31 of the principal Act, the following
section shall be inserted, namely:—
“31A. Compounding of offences.— (1)
Any offence punishable under sections
25Q, 25R, 25U, 26, 27, 28, 29, 30A and sub-
sections (1) and (2) of section 31 may, either
before or after the institution of the
prosecution, on an application by the
alleged offender, be compounded by such
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officer or authority as the State Government may, by notification in the Official Gazette,
specify in this behalf for such amount as specified in the Table below.
TABLE
Sr. No.
Section
Composition amount
(1)
(2)
(3)
1.
25Q
25 days wages last drawn by each workman.
2.
25R
60 days wages last drawn by each workman.
3.
25U
(i)
By each workman ` 150/- per day but not exceeding ` 3000/- in aggregate;
(ii) By employer ` 300/- per day but not exceeding the amount in aggregate as shown
below:
Number of workmen employed in the industry
Amount not exceeding
1 to 50
` 7,000/-
51 to 100
` 10,000/-
101 to 500
` 15,000/-
More than 500
` 20,000/-
4.
26
(i) In case of illegal strike, ` 150/- per day by each workman but not exceeding
` 3000/- in aggregate;
(ii) In case of illegal lock-out ` 300/- per day by an employer but not exceeding the
amount in aggregate as shown below:
Number of workmen employed in the industry
Amount not exceeding
1 to 50
` 7,000/-
51 to 100
` 10,000/-
101 to 500
` 15,000/-
More than 500
` 20,000/-
5.
27 and 28
As per section 26 above for illegal strike and lockout
6.
29
` 200/- per day in respect of each of the workman
7.
30A
25 days wages last drawn by each workman
8.
31 (1)
Number of
For first
For the
For third
workmen
offence
second
offence
employed in
offence
the industry
1 to 50
` 10,000/-
` 15,000/-
` 20,000/-
51 to 100
` 15,000/-
` 20,000/-
` 25,000/-
101 to 500
` 20,000/-
` 25,000/-
` 30,000/-
More than 500
` 30,000/-
` 35,000/-
` 40,000/-
9.
31 (2)
(i) For each workman, for the first offence `1000/-, for the second offence ` 2000/- and
for the third offence ` 3000/-.
(ii) For Employer:
Number of
For first
For the
For third
workmen
offence
second
offence
employed in
offence
the industry
1 to 50
` 1500/-
` 3000/-
` 6000/-
51 to 100
` 3000/-
` 6000/-
` 10000/-
101 to 500
` 4000/-
` 8000/-
` 15,000/-
More than 500
` 5000/-
` 10000/-
` 20000/-
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Provided that the State Government may,
by notification in the Official Gazette, amend
the composition amount specified in above
Table:
Provided further that the offence committed
of the same nature shall be compoundable
only for the first three offences:
Provided also that such offences shall be
compounded only after the alleged offender
has acted to the satisfaction of such officer or
authority that such offence is not continued
any further.
(2)
Where
an
offence
has
been
compounded under sub-section (1), no further
proceedings shall be taken against the
offender in respect of such offence and the
offender, if in custody, shall be discharged.”.
8. Insertion of new section 36C.— After
section 36B of the principal Act, the following
section shall be inserted, namely:—
“36C. Power to exempt new Industries.—
Where the State Government is satisfied in
relation to any new industrial establishment
or new undertaking or class of new
industrial
establishments
or
new
undertakings that it is necessary in the
public interest to do so, it may, by
notification in the Official Gazette, exempt,
conditionally or unconditionally, any such
new establishment or new undertaking or
class of new establishments or new
undertakings from all or any of the
provisions of this Act for a period of one
thousand days from the date of the
establishment of such new industrial
establishment or new undertaking or class
of new establishments or new under-
takings, as the case may be.
Explanation:— For the purpose of this
section, the expression “new industrial
establishment or new undertaking or class
of new industrial establishments or new
undertakings” means such industrial
establishment or undertaking or class of
industrial establishments or undertakings
which are established within a period of one
thousand days after the commencement of
the Industrial Disputes (Goa Amendment) Act,
2020”.
9. Repeal and Saving.— (1) The Industrial
Disputes (Goa Amendment) Ordinance, 2020
(Ordinance No. 8 of 2020) is hereby repealed.
(2) Notwithstanding such repeal, anything
done or any action taken under the principal
Act, as amended by the said Ordinance shall
be deemed to have been done or taken under
the principal Act, as amended by this Act.
————
Statement of Objects and Reasons
In sub-section (1) of section 2-A of the
Industrial Disputes Act, 1947 (Central Act 14
of 1947) (herein after referred to as the “said
Act”) no time limit is specified for raising
disputes connected with or arising out of
discharge, dismissal, retrenchment or
termination of an individual workman and
sometimes such disputes are raised after a
lapse of many years which cause difficulties
in settlement of disputes. It was therefore
considered expedient for providing time limit
in respect of raising the disputes. This shall
ensure that the disputes are raised within
the prescribed time frame. The Industrial
Disputes (Goa Amendment) Ordinance, 2020
(Ordinance No. 8 of 2020) was promulgated
by the Governor of Goa on 26-06-2020 after
obtaining instructions from the President of
India in pursuance of the proviso to clause
(1) of Article 213 of the Constitution of India
so as to provide, time limit of one year for
raising the industrial disputes covered under
sub-section (1) of section 2-A of the said Act
by way of inserting sub-section (4). Further
on similar lines the time limit in sub-section
(3) was reduced from “three” years to “one”
year for speedy disposal of the disputes.
Clause (b) of section 25F was also amended
so as to enhance the payment of fifteen days
average pay to payment of 45 days average
pay for every completed years of continuous
service in respect of retrenchment. Also, sub-
section (9) of section 25-N of the said Act
was amended so as to enhance the payment
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of fifteen days average pay to payment of 45
days average pay for every completed year
of continuous service so as to make the
process of retrenchment/closure less painful
for both employers and employees. The said
amendment was made with the object of
having reformative impact both on the
industry and the employees. Also sub-section
(8) of section 25-O of the said Act was
amended so as to provide for payment of an
amount equivalent to forty five days.
Section 25-K of the said Act was also
substituted to increase number of workmen
from one hundred to three hundred so as to
encourage the employers to employ more
number of workers in the industrial
establishments.
New section 31A was also inserted to make
provision for compounding of offences.
The Bill also seeks to insert section 36C so
as to empower the State Government from
the provisions of the said Act, thus
encouraging investors to set up their new
industries.
The Bill also seeks to repeal the Industrial
Disputes (Goa Amendment) Ordinance, 2020
(Ordinance No. 8 of 2020) promulgated by
the Governor of Goa on 26th day of June,
2020.
This Bill seeks to achieve the above objects.
Financial Memorandum
No financial implications are involved in
this Bill.
Memorandum Regarding Delegated
Legislation
Clause 2 of the Bill empowers the authority
that may be specified by the State
Government, to condone the delay beyond
such period of one year if the applicant
workman satisfies that authority, that he had
sufficient cause for not raising the dispute
within the period of one year.
Clause 4 of the Bill, empowers the State
Government without prejudice to the
provisions of sub-section (1), if satisfied that
maintenance of industrial peace or prevention
of victimization of workmen so requires, by
notification in the Official Gazette, apply the
provisions of this Chapter to an industrial
establishment (not being an establishment of
a seasonal character or in which work is
performed only intermittently) in which such
number of workmen which may be less than
three hundred but not less than one hundred,
as may be specified in the notification, were
employed on an average per working day for
the preceding twelve months.
Clause 7 of the Bill empowers the State
Government to issue notification for
specifying authority/officer to compound
offences punishable under the Act.
Clause 8 of the Bill empowers the State
Government by inserting new section “36C
Power to exempt new Industries”, by which
the State Government in relation to any new
industrial establishment or new undertaking
or class of new industrial establishments or
new undertakings if necessary in the public
interest, it may, by notification in the Official
Gazette,
exempt,
conditionally
or
unconditionally, any such new establishment
or new undertaking or class of new
establishments or new undertakings from all
or any of the provisions of this Act for a period
of one thousand days from the date of the
establishment of such new industrial
establishment or new undertaking or class
of new establishments or new undertakings,
as the case may be.
These delegations are of normal character.
Assembly Hall
SMT. JENNIFER MONSERRATE
Porvorim, Goa.
Minister for Labour &
27th July, 2020.
Employment.
Assembly Hall,
SMT. NAMRATA ULMAN
Porvorim, Goa.
Secretary to the
27th July, 2020.
Legislative Assembly of Goa.
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ANNEXURE
Extract of The Industrial Disputes Act, 1947.
1. Short title, extent and commencement.— (1) This
Act may be called The Industrial Disputes Act, 1947.
[(2) It extends to the whole of India];
(3) It shall come into force on the first day of
April, 1947.
2. 2-A. Dismissal, etc., on an individual workman
to be deemed to be an industrial dispute.— [(1)]
where any employer discharges, dismisses,
retrenches or otherwise terminates the services of
an individual workman, any dispute or difference
between that workman and his employer connected
with, or arising out of, such discharge, dismissal,
retrenchment or termination shall be deemed to be
an industrial dispute notwithstanding that no other
workman nor any union of workmen is a party to
the dispute.
(2) Notwithstanding anything contained in
section 10, any such workman as is specified in
sub-section (1) may, make an application direct to
the Labour Court or Tribunal for adjudication of the
dispute referred to therein after the expiry of forty-
five days from the date he has made the application
to the Conciliation Officer of the appropriate
Government for conciliation of the dispute, and in
receipt of such application the Labour Court or
Tribunal shall have powers and jurisdiction to
adjudicate upon the dispute, as if it were a dispute
referred to it by the appropriate Government in
accordance with the provisions of this Act and all
the provisions of this Act shall apply in relation to
such adjudication as they apply in relation to an
industrial dispute referred to it by the appropriate
Government.
(3) The application referred to in sub-section (2)
shall be made to the Labour Court or Tribunal before
the expiry of three years from the date of discharge,
dismissal, retrenchment or otherwise termination
of service as specified in sub-section (1).
3. 25-F. Condition precedent to retrenchment of
workmen.— No workman employed in any industry
who has been in continuous service for not less
than one year under an employer shall be retrenched
by that employer until—
(a) the workman has been given one month’s
notice in writing indicating the reason for
retrenchment and the period of notice has
expired, or the workman has been paid in lieu
of such notice, wages for the period of the notice:
(b) the workman has been paid, at the time of
retrenchment, compensation which shall be
equivalent to fifteen days’ average pay [for every
completed year of continuous service] or any part
thereof in excess of six months; and
(c) notice in the prescribed manner is served
on the appropriate Government [or such
authority as may be specified by the appropriate
Government by notification in the Official
Gazette.]
4. 25-K. Application of Chapter V-B.— (1) The
provisions of this Chapter shall apply to an industrial
establishment (not being an establishment of a
seasonal character or in which work is performed
only intermittently) in which not less than [one
hundred] workmen were employed on an average
per working day for the preceding twelve months.
(2) If a question arises whether an industrial
establishment is of a seasonal character or whether
work is performed therein only intermittently, the
decision of the appropriate Government thereon
shall be final.
5. 25-N. Condition precedent to retrenchment of
workmen.— (1) No workman employed in any
industrial establishment to which this Chapter
applies, who has been in continuous service for not
less than one year under an employer shall be
retrenched by that employer until,-
(a) The workman has been given three months’
notice in writing indicating the reason for
retrenchment and the period of notice has
expired or the workman has been paid in lieu of
such notice, wages for the period of the notice;
and
(b) The prior permission of the appropriate
Government or such authority as may be
specified by that Government by notification in
the Official Gazette (hereafter in this section
referred to as the specified authority) has been
obtained on an application made in this behalf.
(2) An application for permission under sub-
section (1) shall be made by the employer in the
prescribed manner stating clearly the reasons for
the intended retrenchment and a copy of such
application shall also be served simultaneously on
the workmen concerned in the prescribed manner.
(3) Where an application for permission under
sub-section (1) has been made, the appropriate
Government or the specified authority, after making
such enquiry as it thinks fit and after giving a
reasonable opportunity of being heard to the
employer, the workmen concerned and the person
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interested in such retrenchment, may, having regard
to the genuineness and adequacy of the reasons
stated by the employer, the interests of the workmen
and all other relevant factors, by order and for
reasons to be recorded in writing, grant or refuse
to grant such permission and a copy of such order
shall be communicated to the employer and the
workmen.
(4) Where an application for permission has been
made under sub-section (1) and the appropriate
Government or the specified authority does not
communicate the order granting or refusing to grant
permission to the employer within a period of sixty
days from the date on which such application is
made, the permission applied for shall be deemed
to have been granted on the expiration of the said
period of sixty days.
(5) An order of the appropriate Government or
the specified authority granting or refusing to grant
permission shall, subject to the provisions of sub-
section (6), be final and binding on all the parties
concerned and shall remain in force for one year
from the date of such order.
(6) The appropriate Government or the specified
authority may, either on its own motion or on the
application made by the employer or any workman,
review its order granting or refusing to grant
permission under sub-section (3) or refer the matter
or, as the case may be, cause it to be referred, to a
Tribunal for adjudication:
Provided that where a reference has been made
to a Tribunal under this sub-section, it shall pass
an award within a period of thirty days from the
date of such reference.
(7) Where no application for permission under
sub-section (1) is made, or where the permission for
any retrenchment has been refused, such
retrenchment shall be deemed to be illegal from
the date on which the notice of retrenchment was
given to the workman and the workman shall be
entitled to all the benefits under any law for the
time being in force as if no notice had been given
to him.
(8) Notwithstanding anything contained in the
foregoing provisions of this section, the appropriate
Government may, if it is satisfied that owing to
such exceptional circumstances as accident in the
establishment or death of the employer or the like,
it is necessary so to do, by order, direct that the
provisions of sub-section (1) shall not apply in
relation to such establishment for such period as
may be specified in the order.
(9) Where permission for retrenchment has been
granted under sub-section (3) or where permission
for retrenchment is deemed to be granted under
sub-section (4), every workman who is employed in
that establishment immediately before the date of
application for permission under this section shall
be entitled to receive, at the time of retrenchment,
compensation which shall be equivalent to fifteen
days’ average pay for every completed year or
continuous service or any part thereof in excess of
six months.
6. 25-O. Procedure for closing down an
undertaking.— (1) An employer who intends to close
down an undertaking of an industrial establishment
to which this Chapter applies shall, in the
prescribed manner, apply, for prior permission at
least ninety days before the date on which the
intended closure is to become effective, to the
appropriate Government, stating clearly the reason
for the intended closure of the undertaking and a
copy of such application shall also be served
simultaneously on the representatives of the
workmen in the prescribed manner.
Provided that nothing in this sub-section shall
apply to an undertaking set up for the construction
of buildings, bridges, roads, canals, dams or for other
construction work.
(2) Where an application for permission has been
made under sub-section (1), the appropriate
Government, after making such enquiry as it thinks
fit and after giving a reasonable opportunity of
being heard to the employer, the workmen and the
persons interested in such closure may, having
regard to the genuineness and adequacy of the
reasons stated by the employer, the interests of the
general public and all other relevant factors, by
order and for reasons to be recorded in writing,
grant or refuse to grant such permission and a copy
of such order shall be communicated to the
employer and the workmen.
(3) Where an application has been made under
sub-section (1) and the appropriate Government
does not communicate the order granting or refusing
to grant permission to the employer within a period
of sixty days from the date on which such
application is made, the permission applied for shall
be deemed to have been granted on the expiration
of the said period of sixty days.
(4) An order of the appropriate Government
granting or refusing to grant permission shall,
subject to the provisions of sub-section (5), be final
and binding on all the parties and shall remain in
force for one year from the date off such order.
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(5) The appropriate Government may, either on
its own motion or on the application made by the
employer or any workman, review its order granting
or refusing to grant permission under sub-section
(2) or refer the matter to a Tribunal for adjudication.
(6) where no application for permission under
sub-section (1) is made within the period specified
therein, or where the permission for closure has
been refused, the closure of the undertaking shall
be deemed to be illegal from the date of closure
and the workmen shall be entitled to all the benefits
under any law for the time being in force as if the
undertaking had not been closed down.
(7) Notwithstanding anything contained in the
foregoing provisions of this section, the appropriate
Government may, if it is satisfied that owing to
such exceptional circumstances as accident in the
undertaking or death of the employer or the like it
is necessary so to do, by order, direct that the
provisions of sub-section (1) shall not apply in
relation to such undertaking for such period as
may be specified in the order.
(8) Where an undertaking is permitted to be
closed down under sub-section (2) or where
permission for closure is deemed to be granted
under sub-section (3), every workman who is
employed in that undertaking immediately before
the date of application for permission under this
section, shall be entitled to receive compensation
which shall be equivalent to fifteen days’ average
pay for every completed year of continuous service
or any part thereof in excess of six months.
7. 31. Penalty for other offences.— (1) Any employer
who contravenes the provisions of section 33 shall
be punishable with imprisonment for a term which
may extend to six months, or with fine which may
extend to one thousand rupees, or with both.
(2) Whoever contravenes any of the provisions of
this Act or any rule made thereunder shall, if no
other penalty is elsewhere provided by or under
this Act for such contravention, be punishable with
fine which may extend to one hundred rupees.
8. 36B. Power to exempt.— Where the appropriate
Government is satisfied in relation to any industrial
establishment or undertaking or any class of
industrial establishment or undertaking carried on
by a department of that Government that adequate
provisions exist for the investigation and settlement
of industrial dispute in respect of workmen
employed in such establishment or undertaking or
class of establishments or undertakings, it may, by
notification in the Official Gazette, exempt,
conditionally or unconditionally such establishment
or undertaking or class of establishments or
undertakings from all or any of the provisions of
this Act.
________
LA/LEGN/2020/636
The following bill which was introduced
in the Legislative Assembly of the State of
Goa on 27th July, 2020 is hereby published
for general information in pursuance of Rule–
138 of the Rules of Procedure and Conduct
of Business of the Goa Legislative Assembly.
________
The Contract Labour (Regulation and
Abolition) (Goa Amendment) Bill, 2020
(Bill No. 15 of 2020)
A
BILL
further to amend the Contract Labour
(Regulation and Abolition) Act, 1970 (Central
Act No. 37 of 1970), as in force in the State of
Goa.
BE it enacted by the Legislative Assembly
of Goa in the Seventy-first Year of the
Republic of India as follows:—
1. Short title and commencement.— (1) This
Act may be called the Contract Labour
(Regulation and Abolition) (Goa Amendment)
Act, 2020.
(2) It shall be deemed to have come into
force on the 26th day of June, 2020.
2. Amendment of section 1.— In section 1
of the Contract Labour (Regulation and
Abolition) Act, 1970 (Central Act 37 of 1970),
as in force in the State of Goa (hereinafter
referred to as the “principal Act”), in sub-
section (4), for the word “twenty”, wherever
it occurs, the word “fifty” shall be
substituted.
3. Insertion of new section 25A.— After
section 25 of the principal Act, the following
section shall be inserted, namely:—
“25A. Compounding of offences.— (1)
Any offence punishable under sub-sections
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(1) and (2) of section 22 and section 24
may, either before or after the institution of
the prosecution, on an application by the
alleged offender, be compounded by such
officer or authority as the State Government
may, by notification in the Official Gazette,
specify in this behalf for the amount as
specified in the table below.
TABLE
Number of workmen employed in
Composition
establishment
amount
50 to 100
` 20000/-
101 to 500
` 35000/-
More than 500
` 50000/-
Provided that the State Government may,
by notification in the Official Gazette, amend
the composition amount specified in above
Table:
Provided further that the offence committed
of the same nature shall be compoundable
only for the first three offences:
Provided also that such offences shall be
compounded only after the alleged offender
has acted to the satisfaction of such officer or
authority that such offence is not continued
any further.
(2)
Where
an
offence
has
been
compounded under sub-section (1), no further
proceedings shall be taken against the
offender in respect of such offence and the
offender, if in custody, shall be discharged”.
4. Repeal and Saving.— (1) The Contract
Labour (Regulation and Abolition) (Goa
Amendment) Ordinance, 2020 (Ordinance No.
7 of 2020) is hereby repealed.
(2) Notwithstanding such repeal anything
done or any action taken under the principal
Act, as amended by the said Ordinance, shall
be deemed to have been done or taken under
the principal Act, as amended by this Act.
Statement of Objects and Reasons
The Contact Labour (Regulation and
Abolition) Act, 1970 (Central Act 37 of 1970)
(hereinafter referred to as the “said Act”) as
of now applies to the establishments
engaging 20 or more contractual employees.
The proposed Bill aims at increasing the
threshold limit of applicability of the Act from
twenty to fifty with the object of facilitating
the initiatives undertaken in the field of labour
reforms.
There has been considerable rise in out-
sourcing. It is, therefore, necessary that small
establishments should not be made to face
the rigorous provisions in the said Act.
However, depending upon the circumstances
the Government is empowered to make the
Act applicable to lesser number of employees
by issuing notification. The amendment shall
serve as an experiment and may induce
investment in Goa.
Due to this amendment establishments or
contractors who employs less than 50 workers
as contract labour, will not be required to
register or obtain a licence under the said
Act. This change would be considered
significant by establishments with small scale
operations and those who rely on out sourced
work force for multiple activities carried out
by them.
Further, in order to make provision for
compounding of offences new section 25A is
proposed to be inserted in the said Act.
The Contract Labour (Regulation and
Abolition) (Goa Amendment) Ordinance, 2020
(Ordinance No. 7 of 2020) was promulgated
by the Governor of Goa on 26th day of June,
2020, after obtaining instructions from the
President of India in pursuance of the proviso
to clause (1) of Article 213 of the Constitution
of India so as to provide for aforesaid
amendments to said Act.
The Bill also seeks to repeal the Contract
Labour (Regulation and Abolition) (Goa
Amendment) Ordinance, 2020, promulgated
by the Governor of Goa on 26th day of June,
2020.
This Bill seeks to achieve the above objects.
Financial Memorandum
No financial implications are involved in
this Bill.
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Memorandum Regarding Delegated
Legislation
Clause 3 of the Bill empowers the
Government to issue notification for
specifying authority/officer to compound
offences punishable under sub-sections (1)
and (2) of section 22 and section 24 of the
Contract Labour (Regulation and Abolition)
Act, 1970 (Central Act No. 37 of 1970) the
Act.
Clause 3 of the Bill also empowers the State
Government to issue notification for amending
the composition amount specified in the Table
of section 25A.
These delegations are of normal character.
Assembly Hall
SMT. JENNIFER MONSERRATE
Porvorim, Goa.
Minister for Labour
27th July, 2020.
& Employment.
Assembly Hall
SMT. NAMRATA ULMAN
Porvorim, Goa.
Secretary to the
27th July, 2020.
Legislative Assembly of Goa.
_________
ANNEXURE
Extract of The Contract Labour (Regulation and
Abolition) Act, 1970.
1. Short title, extent, commencement and
application.— (1) This Act may be called The
Contract Labour (Regulation and Abolition) Act,
1970.
(2) It extends to the whole of India.
(3) It shall come into force on such date as the
Central Government may, by notification in the
Official Gazette, appoint and different dates may
be appointed for different provisions of this Act.
(4) It applies—
(a) to every establishment in which twenty or
more workmen are employed or were employed
on any day of the preceding twelve months as
contract labour;
(b) to every contractor who employs or who
employed on any day of the preceding twelve
months twenty or more workmen:
Provided that the appropriate Government may,
after giving not less than two months’ notice of its
intention so to do, by notification in the Official
Gazette, apply the provisions of this Act to any
establishment or contractor employing such
number of workmen less than twenty as may be
specified in the notification.
(5) (a) It shall not apply to establishments in
which work only of an intermittent or causal nature
is performed.
(b) If a question arises whether work performed
in an establishment is of an intermittent or casual
nature, the appropriate Government shall decide
that question after consultation with the Central
Board or, as the case may be, a State Board, and its
decision shall be final.
Explanation.— For the purpose of this sub-
section, work performed in an establishment shall
not be deemed to be of an intermittent nature-
(i) if it was performed for more than one
hundred and twenty day in the preceding twelve
months, or
(ii) if it is of a seasonal character and is
performed for more than sixty days in a year.
2. 25. Offences by companies.— (1) If the person
committing an offence under this Act is a company,
the company as well as every person in charge of,
and responsible to, the company for the conduct of
its business at the time of the commission of the
offence shall be deemed to be guilty of the offence
and shall be liable to be proceeded against and
punished accordingly:
Provided that nothing contained in this sub-
section shall render any such person liable to any
punishment if he proves that the offence was
committed without his knowledge or that he
exercised all due diligence to prevent the
commission of such offence.
(2) Notwithstanding anything contained in sub-
section (1), where an offence under this Act has
been committed by a company and it is proved that
the offence has been committed with the consent
or connivance of, or that the commission of the
offence is attributable to any neglect on the part of
any director, manager, managing agent or any other
officer of the company, such director, manager,
managing agent or such other officer shall also be
deemed to be guilty of that offence and shall be
liable to be proceeded against any punished
accordingly.
Explanation.— For the purpose of this section—
(a) “company” means any body corporate and
includes a firm or other association of individuals;
and
(b) “director”, in relation to a firm, means
partner in the firm.
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LA/LEGN/2020/637
The following bill which was introduced
in the Legislative Assembly of the State of
Goa on 27th July, 2020 is hereby published
for general information in pursuance of Rule–
138 of the Rules of Procedure and Conduct
of Business of the Goa Legislative Assembly.
________
The Factories (Amendment) Bill, 2020
(Bill No. 16 of 2020)
A
BILL
further to amend the Factories Act, 1948
(Central Act 63 of 1948), as in force in the
State of Goa.
BE it enacted by the Legislative Assembly
of Goa in the Seventy-first Year of the Republic
of India as follows:—
1. Short title and commencement.— (1)
This Act may be called the Factories (Goa
Amendment) Act, 2020.
(2) The provisions of section 2 and section
4 of this Act shall be deemed to have come
into force on the 7th day of July, 2020 and
the provisions of section 3 shall come into
force at once.
2. Amendment of section 2.— In section 2
of the Factories Act, 1948 (Central Act 63 of
1948), as in force in the State of Goa
(hereinafter referred to as the “principal
Act”), in clause (m),—
(i) in sub-clause (i), for the words “ten
or more workers”, the words “twenty or
more workers” shall be substituted;
(ii) in sub-clause (ii), for the words
“twenty or more workers”, the words
“forty or more workers” shall be
substituted.
3. Insertion of new section 5A.— After
section 5 of the principal Act, the following
section shall be inserted, namely:—
“5A. Power to exempt in public
interest.— Where the State Government is
satisfied in the public interest that it is
necessary to create more economic
activities and employment opportunities, it
may, by notification in the Official Gazette,
exempt, subject to such conditions as it
may think fit, any new factory or class or
description of new factories which are
established and whose commercial
production start, from all or any of the
provisions of this Act for a period of one
thousand days from the date on which such
commercial production start.
Explanation:— For the purposes of this
section, the expression “new factory or
class or description of new factories” means
such factory or class or description of
factories which are established and whose
commercial production start within a
period of one thousand days from the date
of commencement of the Factories (Goa
Amendment) Act, 2020.”.
4. Amendment of section 85.— In section
85 of the principal Act, in sub-section (1), in
clause (i), for the words “ten” and “twenty”,
the words “twenty” and “forty” shall be
respectively substituted.
5. Repeal and Savings.— (1) The Factories
(Goa
Amendment)
Ordinance,
2020
(Ordinance No. 9 of 2020) is hereby
repealed.
(2) Notwithstanding such repeal,
anything done or any action taken under
the principal Act, as amended by the said
Ordinance, shall be deemed to have been
done or taken under the principal Act, as
amended by this Act.
Statement of Objects and Reasons
With a view to boost the manufacturing
sector, to facilitate ease of doing business and
to create more economic activities and
employment opportunities, the Governor of
Goa has promulgated the Factories (Goa
Amendment) Ordinance, 2020 (Ordinance
No. 9 of 2020) on 07th day of July, 2020, after
obtaining prior instructions from the President
of India in pursuance of the proviso to article
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213 of the Constitution, so as to amend the
Factories Act, 1948 (Central Act 63 of 1948),
as in force in the State of Goa.
The Bill seeks to repeal the said Ordinance
and insert a new section 5A in the said Act,
so as to enable the State Government to
exempt, subject to such conditions as it may
think fit, any new factory or class or
description of new factories which are
established
and
whose
commercial
production start, from all or any of the
provisions of the said Act for a period of one
thousand days from the date on which such
commercial production start, so as to create
more economic activities and employment
opportunities.
This Bill seeks to achieve the above objects.
Financial Memorandum
Financial implications are involved in this
Bill as the amendment to the section 2 of the
said Act shall cause a loss of revenue of
Rs. 5 lakhs approximately per annum on
account of de-registration of certain
registered factories employing upto 20
workers whereby annual fees shall not be
charged.
Memorandum Regarding Delegated
Legislation
Clause 3 of the Bill empowers the State
Government to issue notification for
exempting certain new factories or class or
description of new factories from all or any of
the provisions of the Factories Act, 1948
(Central Act 63 of 1948).
This delegation is of normal character.
Assembly Hall, CHANDRAKANT (Babu) KAVLEKAR
Porvorim, Goa
Dy. Chief Minister/
20th July, 2020.
Minister for Factories
and Boilers
Assembly Hall,
NAMRATA A. ULMAN
Porvorim, Goa.
Secretary to the
20th July, 2020.
Legislative Assembly of Goa
ANNEXURE
Extract of clause (m) of section 2 and section
85 of The Factories Act, 1948
(Central Act 63 of 1948)
Clause (m) section 2
(m) “factory” means any premises including
the precincts thereof–
(i) whereon ten or more workers are
working, or were working on any day of the
preceding twelve months, and in any part of
which a manufacturing process is being
carried on with the aid of power, or is
ordinarily so carried on, or
(ii) whereon twenty or more workers are
working, or were working on any day of the
preceding twelve months, and in any part of
which a manufacturing process is being
carried on without the aid of power, or is
ordinarily so carried on, but does not include
a mine subject to the operation of the Mines
Act, 1952 (35 of 1952), or a mobile unit
belonging to the armed forces of the union, a
railway running shed or a hotel, restaurant or
eating place;
Explanation I: For computing the number
of workers for the purposes of this clause all
the workers in different groups and relays in
a day shall be taken into account.
Explanation II: For the purposes of this
clause, the mere fact that an Electronic Data
Processing Unit or a Computer Unit is installed
in any premises or part thereof, shall not be
construed to make it a factory if no
manufacturing process is being carried on in
such premises or part thereof;
Section 85 85. Power to apply the act to certain
premises.— (1) The State Government may, by
notification in the Official Gazette, declare that all
or any of the provisions of this Act shall apply to
any place wherein a manufacturing process is
carried on with or without the aid of power or is so
ordinarily carried on, notwithstanding that–
(i) the number of persons employed therein is
less than ten, if working with the aid of power
and less than twenty if working without the aid
of power, or
(ii) the persons working therein are not
employed by the owner thereof but are working
with the permission of, or under agreement with,
such owner: Provided that the manufacturing
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process is not being carried on by the owner
only with the aid of his family.
(2) After a place is so declared, it shall be deemed
to be a factory for the purposes of this Act, and the
owner shall be deemed to be the occupier, and any
person working therein, a worker.
Explanation: For the purposes of this section,
owner shall include a lessee or mortgagee with
possession of the premises.
Assembly Hall, CHANDRAKANT (Babu) KAVLEKAR
Porvorim, Goa.
Dy. Chief Minister/
20th July, 2020.
/Minister for Factories and
Boilers
Assembly Hall,
NAMRATA A. ULMAN
Porvorim, Goa.
Secretary to the
20th July, 2020. Legislative Assembly of Goa
_________
LA/LEGN/2020/638
The following bill which was introduced
in the Legislative Assembly of the State of
Goa on 27th July, 2020 is hereby published
for general information in pursuance of Rule–
138 of the Rules of Procedure and Conduct
of Business of the Goa Legislative Assembly.
________
The Goa (Recovery of Arrears of Tax
through Settlement) (Amendment)
Bill, 2020
(Bill No. 18 of 2020)
A
BILL
further to amend the Goa (Recovery of Arrears
of Tax through Settlement) Act, 2009 (Goa
Act 17 of 2009).
BE it enacted by the Legislative Assembly
of Goa in the Seventy-first Year of the Republic
of India as follows:—
1. Short title and commencement.— (1) This
Act may be called the Goa (Recovery of
Arrears
of
Tax
through
Settlement)
(Amendment) Act, 2020.
(2) It shall be deemed to have come into
force on the 20th day of May, 2020.
2. Amendment of long title.— In the long
title of the Goa (Recovery of Arrears of Tax
through Settlement) Act, 2009 (Goa Act 17 of
2009) (hereinafter referred to as the “principal
Act”), for the expression “31st day of March,
2015”, the expression “31st day of March,
2016 or 31st day of January, 2020, as the case
may be” shall be substituted.
3. Amendment of section 2.— In section 2
of the principal Act, for clause (j), the
following clause shall be substituted,
namely:—
“(j) “specified period” means,-
(i) any period of assessment upto the
financial year ending on 31st day of
March, 2016, in case where such
assessment is finalized by passing
assessment order on or before 31st day
of January, 2020 and such assessment
order is not disputed in appeal, revision
or review filed under the relevant Act or
before any Court;
(ii) any period of assessment upto the
30th day of June, 2017, in case where
such assessment is disputed in appeal,
revision or review filed under the relevant
Act or before any Court before 31st day
of January, 2020.”.
4. Substitution of section 4.— For section 4
of the principal Act, the following section shall
be substituted, namely:—
“4. Eligibility for settlement.— Subject
to the other provisions of this Act, an
applicant shall be eligible to make an
application for settlement of his arrears of
assessed tax, interest or penalty for the
specified period:
Provided that no application for such
settlement shall be entertained if appellate
or revisional authority or Court has
remanded the case back to the assessing
authority for fresh assessment and such
assessment has not been completed as on
31st day of January, 2020:
Provided further that the cases assessed
or reassessed under section 31 or section
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31A of the Goa Value Added Tax Act, 2005
(Goa Act 9 of 2005), shall not be eligible to
make an application under section 5:
Provided also that the cases already
decided and settled before commencement
of the Goa (Recovery of Arrears of Tax through
Settlement) (Amendment) Act, 2020 shall not
be taken up for settlement under this Act.”.
5. Amendment of section 5.— In section 5
of the principal Act, in sub-section (1), for
the expression “before expiry of three
months, from the date of coming into force of
the Goa (Recovery of Arrears of Tax through
Settlement) (Amendment) Act, 2016”,the
expression “before expiry of six months, from
the date of coming into force of the Goa
(Recovery of Arrears of Tax through
Settlement)(Amendment) Act, 2020” shall be
substituted.
6. Amendment of section 6.— In section 6
of the principal Act, in sub-section (2), for
the existing provisos, the following provisos
shall be substituted, namely:—
“Provided that an applicant being a
dealer, whose appeal is pending before the
Appellate Authority under the relevant Act
or before Tribunal, as on the 31st day of
January, 2020 and who has paid ten
percent or fifty percent of the disputed
amount of tax in accordance with sub-
-section (4) of section 35 or sub-section (2)
of section 36, as the case may be, of the
Goa Value Added Tax Act, 2005 (Goa Act 9
of 2005), shall pay the balance amount, if
any, by using e-challan and submit to the
designated authority a self-attested
photocopy of such challan in proof of
payment of the amount as determined and
intimated by the designated authority in
Form II:
Provided further that where the
designated authority is satisfied that the
applicant being a dealer, whose appeal is
pending before the Appellate Authority
under the relevant Act or before Tribunal
as on the 31st day of January, 2020, has
paid ten percent or fifty percent of the
disputed amount of tax in accordance with
sub-section (4) of section 35 or sub-section
(2) of section 36, as the case may be, of the
Goa Value Added Tax Act, 2005 (Goa Act 9
of 2005) and that there is no further amount
payable for the purpose of settlement at
the rates specified in section 7, he shall
issue a certificate of settlement in Form III
hereto to the applicant and thereupon, such
applicant shall be discharged from his
liability to make payment of the balance
amount of arrears of tax, interest and
penalty to which he was liable before
settlement:
Provided also that where an applicant
whose appeal is pending before the
Appellate Authority under the Goa Value
Added Tax Act, 2005 or Tribunal, as on the
31st day of January, 2020 and who has
paid ten percent or fifty percent of the
disputed amount of interest and penalty in
accordance with sub-section (4) of section
35 or sub-section (2) of section 36, as the
case may be, of the Goa Value Added Tax
Act, 2005 (Goa Act 9 of 2005) wherever
applicable, such amount shall not be
adjusted against the amount payable for
the purpose of settlement of tax at the rates
specified in section 7 of this Act:
Provided also that in respect of cases
where any appeal or application for review/
revision/rectification is not filed under the
provisions of the relevant Act, the applicant
shall not be eligible for refund of any
penalty or interest already paid, either in
full or in part under this Act.”.
7. Substitution of section 7.— For section 7
of the principal Act, the following section shall
be substituted, namely:—
“7. Rate applicable in determining the
amount payable.— The amount payable by
an applicant for settlement of arrears of tax,
interest and penalty shall be as follows:—
(a) Where the arrears of tax, interest
and penalty have arisen on account of
any order of assessment relating to the
specified period and where no review
or appeal or revision is preferred against
such order as on 31st day of January,
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2020 or if preferred is already decided
on the date of commencement of the Goa
(Recovery of Arrears of Tax through
Settlement) (Amendment) Act, 2020, such
arrears shall be settled at the rate of
100% of the arrears of tax; and any
interest levied thereon and/or penalty
imposed thereof shall be waived fully.
(b) Where the arrears of tax, interest
and penalty have arisen on account of
any order of assessment relating to the
specified period is disputed, either
in review or appeal or in revision or in
any other suit or writ petition, filed before
any court of law, on or before 31st day
of January, 2020, such arrears shall be
settled at the rate of 50% of the arrears
of tax; and any interest levied thereon
and/or penalty imposed thereof shall be
waived fully.
(c) Where the arrears of tax, interest
and penalty have arisen due to non-
submission of declaration forms or
declaration certificates, such as, Form ‘C’,
Form ‘D’, Form ‘E-I/E-II’, Form ‘F’, Form
‘H’ of the Central Sales Tax (Registration
and Turnover) Rules, 1957 or certificates
of exemption in Form ST XI A or ST XI B,
of the Goa Sales Tax Act, 1964 (Act No.
4 of 1964) and dealer has filed an appeal
against such dues determined in any
order of assessment relating to the
specified period, such arrears shall be
settled at the rate of 50% of the arrears
of tax to be worked out after considering
the declaration forms or declaration
certificates which the dealer has
submitted till the date of making
application in accordance with section
5 of this Act and the dealer shall be
discharged from his liability of payment
towards interest and penalty to which
he was liable before settlement.
(d)
Notwithstanding
anything
contained in clause (a), (b) and (c) above,
the applicant shall not be eligible for
refund of any amount that may become
excess as a result of settlement under
the provisions of this Act.”.
8. Substitution of Form I and Form II.— For
the existing Form I and Form II of the principal
Act, the following forms shall be substituted,
namely:—
________
“FORM I
Application for Settlement
(See section 5)
To,
The Designated Authority,
_____________________
_____________________
_____________________
I _________________________________________
Proprietor/Partner/Karta/Managing Director/
Director/Principal Officer/duly authorized officer/
President/Secretary/legal heir/Successor/ assignee
or nominee/myself/on behalf of an applicant, being
eligible under section 4 of the Goa (Recovery of
Arrears of Tax through Settlement) Act, 2009 (Goa
Act 17 of 2009), hereby apply for settlement of
arrears of tax, penalty and interest.
I furnish hereunder the requisite particulars:—
(1) Reference to Certificate of
Registration:
(i) VAT TIN
:
(ii) CST No.
:
(iii) Entry Tax Regn. No.
:
(iv) Luxury Tax Regn. No.
:
(v) Pre-VAT Sales Tax No.
:
(vi) Entertainment Tax Regn. No. :
(2) Name of the applicant
:
(3) Status of the applicant
:
(4) Name and Style of the business :
or
The trade name of the business :
(5) Address of the Business.-
(i) Principal place of business
:
(ii) Factory premises
:
(6) Present postal address, if
it is different from (5)
:
above
(7) Period in respect of
assessment of tax, interest
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and penalty, to which the
_________
application relates
: Whether
(Enclose copy of the assess-
it is Sales
ment order for reference.)
Tax/CST/
Luxury
Tax
Entertain-
ment Tax/
Entry Tax/
VAT:-
(8) Arrears of tax applied for
Settlement
:
(i) Tax in arrears
:
(ii) Interest in arrears
:
(iii) Penalty in arrears
: _________
Total
: _________
(9)
(i) the reference of the appeal/
/review/revision/suit/petition
filed (Please enclose a copy
thereof).:
(ii) Authority with which it is
pending either for hearing or
decision. :
(iii) In case the appeal is pending
before Tribunal, whether fifty
per cent of the disputed
amount is already paid? If yes,
furnish details. (Please
enclose
a
copy/ies
of
challans) :
(iv) In case the appeal is pending
before Assistant Commi-
ssioner
or
Additional
Commissioner, whether ten
percent of the disputed
amount is already paid? If yes,
furnish details. (Please
enclose
a
copy/ies
of
challans)
:
(v) Date of presentation of
appeal/review/revision/suit/
petition, so pending.:
(10) Details of declaration forms or
Certificates:
(i) Type of form/certificate :
(ii) Total No. of forms/certifi-
cates :
(iii) Total assessable value of
above :
(iv) Tax assessed on above :
(v) Arrears after considering
forms/Certificate :
(11) Net amount of arrears applied for
settlement
(i) Tax Rs.
:
(ii) Interest Rs.
:
(iii) Penalty Rs.
:
Total
: _______
DECLARATION
I/We .................................................. solemnly declare
that to the best of my/our knowledge and belief,—
(a) the particulars and information given in this
application are correct and complete;
(b) the amount of arrears of tax, interest and
penalty shown hereinabove are truly stated and
relate to the relevant period as mentioned in this
application; and
(c) I/ the applicant am/is not otherwise ineligible
for making this application in terms of the
provisions of said Act.
.............................................
(Signature)
............................................................
(Name of the signatory in full)
............................................................
(Status in relation to the applicant)
Place:
Date:
________
FORM II
Intimation to the applicant by the designated
authority
[See section 6(2)]
No.____________
To,
_____________________________
Partner/Proprietor/Manager/Director
of ___________________________
Address:______________________
_____________________________
Registration No. _________________________ under
the relevant Act.
Acknowledgement No.____________________
Arrears in respect of period of assessment
01-04- _____ to 31-03-_____
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Sir/Madam,
With reference to your application bearing
acknowledgement No. _______ dated _________,
for the settlement of arrears of tax, interest and
penalty relating to the period ________________
received in my office on __________, you are hereby
informed that the amount payable for settlement of
arrears of tax and/or interest has been determined
by me under sub-section (1) of section 6 of the Goa
(Recovery of Arrears of Tax through Settlement) Act,
2009 (Goa Act 17 of 2009), as follows:
(i) Arrears of tax
Rs. __________
(ii) Arrears of interest
Rs. __________
(iii) Arrears of penalty
Rs. __________
(iv) Amount of tax and interest determined
payable for settlement:-
Tax
Rs. __________
Interest
Rs. __________
Penalty
Rs. __________
Total
Rs. __________
(Rupees ___________________________ only)
You are required to pay the amount by
generating an e-challan within twenty days
from the receipt of this intimation and furnish
a self-attested copy of the receipt of such
payment to this office.
Date:
Signature
(Seal)
Designation
.......................................................
(Appropriate designated authority)”.
9. Repeal and Savings.— The Goa (Recovery of
Arrears of Tax through Settlement) (Amendment)
Ordinance, 2020 (Ordinance No. 3 of 2020) is hereby
repealed.
(2) Notwithstanding such repeal, anything done
or any action taken under the principal Act, as
amended by the said Ordinance, shall be deemed
to have been done or taken under the principal
Act, as amended by this Act.
__________
Statement of Objects and Reasons
The bill seeks to suitably amend the Goa
(Recovery of Arrears of Tax through
Settlement) Act, 2009 (Goa Act 17 of 2009),
so as to enforce payment of arrears of tax
and thereby reduce the pendency of
litigations.
The Bill also seeks to repeal the Goa
(Recovery of Arrears of Tax through
Settlement) (Amendment) Ordinance, 2020
(Ordinance No. 3 of 2020), promulgated by
the Governor of Goa on 20-05-2020 so as to
amend the said Act.
This Bill seeks to achieve the above object.
Financial Memorandum
The Bill covers a settlement scheme for
various outstanding dues that remained
unpaid or are in dispute before various
Appellate authorities, Tribunal and/or Court
of Law. The revenue that to be earned by the
Government, has remained unpaid or stuck
up due to pending litigations. By settlement
the Government excepts to recover Rs. 280
Crores approximately.
Memorandum Regarding Delegated
Legislation
No delegated legislation is involved in this
Bill.
Assembly Hall,
SHRI PRAMOD P. SAWANT
Porvorim, Goa.
Hon. Chief Minister/
________, 2020
/Finance Minister
Assembly Hall,
NAMRATA ULMAN
Porvorim, Goa.
Secretary to the Legislative
Assembly of Goa
__________
Governor’s Recommendation under Article
207 of the Constitution of India
In pursuance of article 207 of the
Constitution of India, I, Satya Pal Malik, the
Governor of Goa hereby recommend to the
Legislative Assembly of Goa, the introduction
and consideration of the Goa (Recovery of
Arrears
of
Tax
through
Settlement)
(Amendment) Bill, 2020.
RAJ BHAVAN
SATYA PAL MALIK
Date: 23-07-2020.
Governor of Goa
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626
ANNEXURE
Extract of The Goa (Recovery of Arrears of
Tax through Settlement) (Amendment) Act,
2016 (Goa Act 15 of 2016)
AN
ACT
further to amend the Goa (Recovery of Arrears of Tax
through Settlement) Act, 2009 (Goa Act 17 of 2009).
BE it enacted by the Legislative Assembly of
Goa, in the Sixty-Seventh Year of Republic of India,
as follows:—
1. Short title, extent and commencement.— (1) This
Act may be called the Goa (Recovery of Arrears of
Tax through Settlement) (Amendment) Act, 2016.
(2) It shall come into force at once.
2. Amendment of long title.— In the Goa (Recovery
of Arrears of Tax through Settlement) Act, 2009
(Goa Act 17 of 2009) (hereinafter referred to as the
“principal Act”), in the long title,—
(i) for the expression “31st of March, 2005”,
the expression “31st day of March, 2015” shall
be substituted.;
(ii) for the words “Central Sales Tax Law,
Luxury Tax Law and Entry Tax Law”, the words
“Central Sales Tax Law, VAT Law, Entertainment
Tax Law, Luxury Tax Law and Entry Tax Law”
shall be substituted.
3. Amendment of section 2.— In section 2 of the
principal Act,—
(i) in clause (a), for the word “hotelier”, the
words “hotelier or proprietor” shall be
substituted;
(ii) for clause (b), the following clause shall be
substituted, namely:—
“(b) “arrears of tax, penalty and interest”
means,—
(i) tax, by whatever name called, payable
by a dealer or a hotelier or a proprietor
upon assessment or otherwise under the
relevant Act in respect of the specified
period; or
(ii) penalty imposed upon a dealer or a
hotelier or a proprietor, for default in
furnishing returns and/or payment of tax,
or for any other offence, in accordance with
the provisions of relevant Act, in respect of
the specified period; or
(iii) interest payable by a dealer or a
hotelier or a proprietor for default in
payment of taxor delay in payment of tax
under the relevant Act, in respect of the
specified period;”;
(iii) in clause (d), for the expression “Goa Sales
Tax Act, 1964 (Act 4 of 1964)”, the expression
“Goa Sales Tax Act, 1964 (Act 4 of 1964) or the
Goa Value Added Tax Act, 2005 (Goa Act 9 of
2005)” shall be substituted;
(iv) after clause (e), the following clause shall
be inserted, namely:—
“(ee) “Form” means a Form appended to
this Act;”;
(v) after clause (h), the following clause shall
be inserted, namely:—
“(hh) “proprietor” means the proprietor
defined in section 2(q) of the Goa
Entertainment tax Act, 1964 (Act 2 of 1964) or
section 2(ii) of the Goa Tax on Luxuries Act,
1988 (Goa Act 17 of 1988), as the case may
be;”;
(vi) for clause (i), the following clause shall be
substituted, namely:—
“(i) “relevant Act” means,—
(a) the Central Sales Tax Act, 1956
(Central Act 74 of 1956); or
(b) the Goa Entertainment Tax Act, 1964
(Act 2 of 1964); or
(c) the Goa Sales Tax Act, 1964 (Act 4 of
1964); or
(d) the Goa Tax on Luxuries Act, 1988
(Goa Act 17 of 1988); or
(e) the Goa Tax on Entry of Goods Act,
2000 (Goa Act 14 of 2000); or
(f) the Goa Value Added Tax Act, 2005
(Goa Act 9 of 2005); and the rules framed or
Notifications issued thereunder;”;
(vii) in clause (j), for the expression “the
financial year ending on 31st day of March,
2005”, the expression “31st day of March, 2015”
shall be substituted.
4. Substitution of section 4.— For section 4 of the
principal Act, the following section shall be
substituted, namely:—
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“4. Eligibility for settlement.— Subject to the
other provisions of this Act, an applicant shall
be eligible to make an application for settlement
of his arrears of assessed tax, interest or penalty
for the specified period, on which dispute is
raised before an authority including Appellate
authority or Court on or before the 31st day of
March, 2016:
Provided that no application for settlement
shall be entertained if appellate or revisional
authority or Court has remanded the case back
to the assessing authority for fresh assessment
and such assessment has not been completed as
on 31stday of March, 2015:
Provided further that the cases already
decided or settled before commencement of the
Goa (Recovery of Arrears of Tax through
Settlement) (Amendment) Act, 2016, shall not be
taken up.
5. Amendment of section 5.— In section 5 of the
principal Act,—
(i) in sub-section (1), for the expression “in the
Form specified in Part A of the Schedule hereto
before expiry of three months from the date of
coming into force of this Act”, the expression
“in Form I heretobefore expiry of three months
from the date of coming into force of the Goa
(Recovery of Arrears of Tax through Settlement)
(Amendment) Act, 2016” shall be substituted;
(ii) after sub-section (1), the following sub-
sections shall be inserted, namely:—
“(1A) The application under sub-section (1)
shall be made through electronic system, by
using a system code availed from the
appropriate assessing authority. The applicant
shall enter the details in accordance with the
instructions that are applicable for making
such application through electronic system.
(1B) Upon making application through the
electronic system, the system shall generate
an acknowledgement, the printed copy of
which shall be signed and verified by the
applicant and submitted to the designated
authority by such date as may be mentioned
in the said acknowledgement, failing which,
the application shall be summarily rejected.”.
6. Amendment of section 6.— In section 6 of the
principal Act, for sub-section (2), the following sub-
section shall be substituted, namely:—
“(2) After the amount payable by the applicant
is determined under sub-section (1) by the
designated authority, the designated authority
shall inform the same to the applicant in Form II
hereto. The applicant shall pay the amount by
using e-challan within twenty days from the date
of receipt of the intimation, and submit a self-
-attested photocopy of such challan to the
designated authority:
Provided that an applicant being a dealer,
whose appeal is pending before the tribunal as
on 31st day of March, 2016 and who has paid
fifty percent of the disputed amount of tax,
interest and penalty in accordance with sub-
section (2) of section 36 of the Goa Value Added
Tax Act, 2005 (Goa Act 9 of 2005), shall pay the
balance amount, if any, by using e-challan and
submit to the designated authority, a self-attested
photocopy such challan in proof of payment of
the amount as determined and intimated by the
designated authority in Form II:
Provided further that, where the designated
authority is satisfied that the applicant being a
dealer, whose appeal is pending before the
tribunal as on 31st day of March, 2016, has paid
fifty per cent of the disputed amount of tax,
interest and penalty in accordance with sub-
section (2) of section 36 of the Goa Value Added
Tax Act, 2005 (Goa Act 9 of 2005) and that there
is no further amount payable for the purpose of
settlement at the rates specified in section 7, he
shall issue a certificate of settlement in Form III
hereto to the applicant and thereupon, such
applicant shall be discharged from his liability
to make payment of the balance amount of arrears
of tax, interest and penalty to which he was
liable before settlement.”.
7. Substitution of section 7.— For section 7 of the
principal Act, the following section shall be
substituted, namely:—
“7. Rate applicable in determining the amount
payable.— The amount payable by an applicant
for settlement of arrears of tax, interest and
penalty, where the arrears of tax, interest and
penalty have arisen on account of any order of
assessment relating to the specified period,
which is disputed either in review or in appeal
or in revision or in any other suit or in Writ
Petition filed before any Court of Law, on or before
the 31st day of March, 2016, such arrears shall
be settled at the rate of 50% of the disputed
amount.
8. Amendment of section 8.— In section 8 of the
principal Act, in sub-section (1), for the expression
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“in form as specified in Part C of the Schedule”, the
words and figure “in Form III” shall be substituted.
9. Substitution of Schedule.— For the existing
Schedule of the principal Act, the following forms
shall be substituted, namely:—
________
“FORM I
Application for Settlement
(See section 5)
To,
The Designated Authority,
_____________________
_____________________
_____________________
I
___________________________________
Proprietor/Partner/Karta/Managing Director/
Director/Principal Officer/duly authorized Officer/
President/Secretary/legal heir/successor/assignee
or nominee/myself/on behalf of an applicant, being
eligible under section 4 of the Goa (Recovery of
Arrears of Tax through Settlement) Act, 2009, hereby
apply for settlement of arrears of tax, penalty and
interest.
I furnish hereunder the requisite particulars:—
(1) Reference to Certificate of
Registration:
(i) VAT TIN
:
(ii) CST No.
:
(iii) Entry Tax Regn. No.
:
(iv) Luxury Tax Regn. No.
:
(v) Pre-VAT Sales Tax No.
:
(vi) Entertainment Tax Regn. No. :
(2) Name of the applicant
:
(3) Status of the applicant
:
(4) Name and Style of the business :
or
The trade name of the business :
(5) Address of the Business.-
(i) Principal place of business
:
(ii) Factory premises
:
(6) Present postal address, if
it is different from (5)
:
above
(7) Period in respect of
assessment of tax, interest
01-04___to
and penalty, to which the
31-03___
application relates
: Whether
(Enclose copy of the assess-
it is Sales
ment order for reference.)
Tax/CST/
Luxury
Tax/Tax/
Entry
Tax/VAT:-
(8) Arrears of tax applied for
Settlement
:
(i) Tax in arrears
:
(ii) Interest in arrears
:
(iii) Penalty in arrears
: _________
Total
: _________
(9)
(i) the reference of the appeal/
petition filed (Please enclose
a copy thereof).:
(ii) Authority with which it is
pending either for hearing or
decision.
:
(iii) In case the appeal is pending
before Tribunal, whether fifty
per cent of the disputed
amount is already paid? If yes,
furnish details. (Please
enclose
a
copy/ies
of
challans)
:
(iv) Date of presentation of
appeal/review/revision, so
pending.
:
________
FORM II
Intimation to the applicant by the designated
authority
[See section 6(2)]
No.____________
To,
_____________________________
Partner/Proprietor/Manager/Director
of ___________________________
Address:______________________
_____________________________
Registration No. _________________________ under
the relevant Act.
Acknowledgement No.____________________
Arrears in respect of period of assessment
01-04- _____ to 31-03-_____
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Sir/Madam,
With reference to your application bearing
acknowledgement No. _______ dated _________,
for the settlement of arrears of tax, interest and
penalty relating to the period ________________
received in my office on __________, you are hereby
informed that the amount payable for settlement of
arrears of tax and/or interest has been determined
by me under sub-section (1) of section 6 of the Goa
(Recovery of Arrears of Tax through Settlement) Act,
2009, as follows:
(i) Arrears of tax in dispute
Rs. __________
(ii) Arrears of interest
Rs. __________
(iii) Arrears of penalty
Rs. __________
(iv) Amount of tax and interest determined
payable for settlement:-
Tax
Rs. __________
Interest
Rs. __________
Penalty
Rs. __________
Total
Rs. __________
(Rupees ___________________________ only)
You are required to pay the amount by
generating an e-challan within twenty days
from the receipt of this intimation and furnish
a self-attested photocopy of the receipted
copy thereof to this office.
Date:
Signature
(Seal)
Designation
.......................................................
(Appropriate designated authority)
________
FORM III
Certificate of settlement issued by the
designated authority
[See section 8(1)]
On the basis of the application made by
_____________________ (name of the applicant),
who is carrying on/used to carry on the business in
the trade, name of _____________________________
at______________________________ (address) and
who is/was holding R. C. (Local /Central /Luxury/
Entry/Entertainment) No. _______________ and TIN
No. _________________ under the_______________
_________________________________ (name of the
relevant Act), it is certified that the Arrears of tax,
interest and penalty arisen for the assessment
period _____________________________ which was
pending in review/appeal/revision before
________________ (name of the appropriate review/
appellate/revisional authority), being review/
appeal/revision case No. ___________________, has
been settled under sub-section (1) of section 8 of
the Goa (Recovery of Arrears of Tax through
Settlement) Act, 2009.
The applicant on the above application has paid
a net amount of Rs............................... as final
settlement, which has been accepted.
ISSUED this ________ day of __________.
Signature
Designation
(Seal)
(Appropriate designated authority)”.
Extract of the Goa (Recovery of Arrears of Tax
through Settlement) Act, 2009
(Goa Act 17 of 2009).
The Goa (Recovery of Arrears of Tax through
Settlement) Act, 2009
(Goa Act 17 of 2009)
[20-8-2009]
AN
ACT
to provide for the expeditious enforcement of
payment of arrears of tax relating to the period
upto 31st of March, 2005, under Sales Tax Law,
Central Sales Tax Law, Luxury Tax Law and Entry
Tax Law, as in force in the State of Goa, by way
of Settlement and matters connected
therewith.
2. Definitions.— (1) In this Act, unless the context
otherwise requires—
(a) “applicant” means an applicant referred
to in section 5 and includes “dealer” or “hotelier,”
his legal heir, successor, assignee, or nominee;
(b) “arrears of tax, penalty and interest”
means,—
(i) tax, by whatever name called, payable
by a dealer or a hotelier upon assessment or
otherwise under the relevant Act in respect
of the specified period; or
(ii) penalty imposed upon dealer or a
hotelier, for the default in furnishing returns
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and/or payment of tax, in accordance with
the provisions of the relevant Act, in respect
of the specified period; or
(iii) interest payable by a dealer or a hotelier
under the relevant Act for default in payment
of tax or delay in payment of tax, beyond the
specified time, in respect of the specified
period;
(c) “Commissioner” means the Commissioner
as referred to in the relevant Act”;
(d) “dealer” means the dealer defined in
section 2 of the Goa Sales Tax Act, 1964 (Act 4
of 1964);
(e) “designated authority” means the authority
specified in section 3;
(f) “Government” means the Government of
Goa;
(g) “hotelier” means the hotelier defined in
section 2 of the Goa Tax on Luxuries Act, 1988
(Act 17 of 1988);
(h) “prescribed” means prescribed by rules
made under this Act;
(i) “relevant Act” means,—
(i) the Goa Sales Tax Act, 1964 (Act 4 of
1964); or
(ii) the Goa Tax on Luxuries Act, 1988 (Act
17 of 1988); or
(iii) the Central Sales Tax Act, 1956 (Central
Act 74 of 1956); or
(iv) the Goa Tax on Entry of Goods Act,
2000 (Act 14 of 2000), the rules and the
Notifications issued thereunder;
(j) “specified period” means any period of
assessment upto the financial year ending on
31st day of March, 2005.
(2) Unless there is anything repugnant to the
subject or context, all words and expressions used
in this Act, which are not defined herein, but
defined or used in the relevant Act, shall have the
same meaning as respectively assigned to them in
the relevant Act.
4. Eligibility for settlement.— (1) Subject to the
other provisions of this Act, an applicant shall be
eligible to make an application for settlement of his
arrears of tax, interest or penalty for the specified
period where the amount in arrears does not exceed
Rs. 20.00 lacs (Rupees Twenty lacs) per assessment,
whether such amount is disputed in appeal, revision
or review filed under the relevant Act or not:
Provided that where any appellate or revisional
authority or any Court has remanded the case back
to the assessing authority for fresh assessment and
such assessment has not been completed as on the
date of commencement of this Act, such case shall
not be taken for settlement under this Act.
5. Application by the applicant.— (1) An
application for the purpose of section 4 shall be
made by an applicant to the designated authority
in the Form specified in Part A of the Schedule
hereto before expiry of three months, from the date
of coming into force of this Act or by such extended
date as the Government may, by notification in the
Official Gazette, specify.
(2) The designated authority shall verify the
correctness of the particulars furnished in the
application, with reference to the records available
with the assessing authority or any other authority
with whom such records may be available, as the
case may be.
(3) An applicant shall make application
separately for each year under each of the Acts
specified in clause (i) of section 2.
6. Determination of amount payable for settlement
of arrears.— (1) Where the designated authority is
satisfied about the correctness of the particulars
set forth in the application made by the applicant,
he shall, by order in writing, determine the amount
payable by the applicant for the purpose of
settlement of arrears of tax, interest and penalty at
the rates specified in section 7:
Provided that the amount determined and
payable by the applicant under this sub-section
shall be rounded off to the nearest ten rupees.
(2) After the amount payable by the applicant is
determined under sub-section (1) by the designated
authority, the designated authority shall inform the
same to the applicant in Form specified in Part B of
the Schedule hereto. The applicant shall pay the
amount within fifteen days from the date of receipt
of the intimation, by challan, duly certified and
issued by the designated authority, and submit a
receipted copy thereof to the designated authority.
7. Rate applicable in determining the amount
payable.— The amount payable by an applicant for
settlement of arrears of tax, interest and penalty
shall be as follows:—
(a) Where the arrears of tax have arisen on
account of any order of assessment relating to
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the specified period and where no review or
appeal or revision is preferred against the said
order on the date of commencement of this Act,
at the rate of 50% of the arrears of tax and interest
only and any penalty levied thereof shall be
waived fully.
(b) Where the arrears of tax, interest and
penalty arisen on account of any order of
assessment relating to the specified period is
disputed, either in review or in appeal or in
revision or in any other suit or in Writ Petition,
filed before any Court of Law, on the date of
commencement of this Act, such arrears shall be
settled at the rate of 50% of the arrears of tax and
25% of the interest only and any penalty levied
thereof shall be waived fully.
(c) Where the arrears are of post-assessment
interest and penalty, the applicant shall pay 50%
of the post-assessment interest only and the
penalty levied thereof shall be waived fully.
(d) Where the arrears have arisen due to non
receipt of declaration forms or declaration
certificates, such as, Form ‘C’, Form ‘D’,
Form ‘E-I/E-II’, Form ‘F’, Form ‘H’ or certificates of
exemption in Form ST XI A or ST XI B, such
arrears shall be settled at the rate of 50% of the
arrears of tax only and the applicant shall be
discharged from his liability of payment towards
interest and penalty to which he was liable
before settlement.
8. Settlement of arrears and issue of certificate of
settlement.— (1) The designated authority, on being
satisfied that the applicant has paid the amount
determined under section 6, shall issue a certificate
of settlement in form as specified in Part C of the
Schedule hereto, to the applicant and thereupon,
such applicant shall be discharged from his liability
to make payment of the balance amount of arrears
of tax, interest and penalty to which he was liable
before settlement.
(2) The designated authority may, by Order, for
reasons to be recorded in writing, reject the
application of the applicant on the ground that no
question of settlement arises or rectify or amend
the certificate of settlement issued under sub-
section (1):
Provided that no order adversely affecting the
applicant shall be passed without giving him a
reasonable opportunity of being heard:
Provided further that an appeal against the order
of the designated authority shall lie to the
Commissioner and such appeal shall be made
within a period of sixty days from the date of such
order.
__________
SCHEDULE
PART A
Application for Settlement
(See section 5)
To,
The Designated Authority,
_____________________
_____________________
_____________________
I _________________________________________
Proprietor/Partner/Karta/Managing Director/
Director/Principal Officer/duly authorized officer/
President/ Secretary/legal heir/Successor/assignee
or nominee/myself/on behalf of an applicant, being
eligible under section 4 of the Goa (Recovery of
Arrears of Tax through Settlement) Act, 2009, hereby
apply for settlement of arrears of tax, penalty and
interest.
I furnish hereunder the requisite particulars:—
(1) Name of the applicant
:
(2) Status of the applicant
:
(3) Name and Style of the business :
or
The trade name of the business :
(4) Address of the Business.-
(i) Principal place of business :
(ii) Add. place of business
:
(iii) Factory premises
:
(5) Present postal address, if it is
different from (4) above
:
(6) Reference to Certificate of
Registration:
(i) VAT TIN
:
(ii) CST No.
:
(iii) Entry Tax Regn. No.
:
(iv) Luxury Tax Regn. No.
:
(v) Pre-VAT Sales Tax No.
:
(7) Period in respect of
assessment of tax, interest
01-04__ to
and penalty, to which the
31-03__
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application relates
: Whether it
(Enclose copy of the assess-
is Sales
ment order for reference.)
Tax/CST/
Luxury
Tax/Tax/
Entry
Tax/VAT:-
(8)
Arrears of tax applied for Settlement:
(i) Tax in arrears
:
(ii) Interest in arrears
:
(iii) Penalty in arrears
: _______________
Total
: _______________
(9)
(i) whether the arrears is
disputed in appeal/ revision/
review :
(ii) If yes, please give the
reference of the appeal/
petition filed (Please enclose
a copy thereof) :
(iii) Authority with which it is
pending either for hearing or
decision
:
(iv) Date of presentation of
appeal/ review/revision, so
pending :
(10) Whether any declaration in Form C Form Rs.
C or D, Form E-I/E-II or Form F
D Form Rs.
or Form H or certificate in Form E-I Form Rs.
ST XI A or ST XI B is collected
E-II Form Rs.
subsequent to assessment which
F Form Rs.
helps to reduce the arrears of tax. H Form Rs.
If so, please file the said forms,
ST XI A Rs.
Alongwith the statements.
ST XI B Rs._
_________
_________
(11) Net amount of arrears applied for settlement:
Tax
Rs. _______________
Interest
Rs. _______________
Penalty
Rs. _______________
Total
Rs. _______________
VERIFICATION
I/We .................................................. solemnly declare
that to the best of my/our knowledge and belief,–
(a) the particulars and information given in
this application are correct and complete;
(b) the amount of arrears of tax, interest and
penalty shown hereinabove are truly stated and
relate to the relevant period as mentioned in
this application; and
(c) I/the applicant am/is not otherwise
ineligible for making this application in terms of
the provisions of said Act.
.................................
(Signature)
.............................................................
(Name of the signatory in full)
........................................................................
(Status in relation to the applicant)
.................................................................................................................
PART B
Intimation to the applicant by the designated
authority
[See section 6(2)]
No.____________
To,
_____________________________
Partner/Proprietor/Manager/Director
of ___________________________
Address:______________________
_____________________________
Registration No. _________________________ under
the relevant Act.
Arrears in respect of period of assessment 01-04-
_____ to 31-03-_____
Sir/Madam,
With reference to your application No. _______
in Part A dated _________, for the settlement of
arrears of tax, interest and penalty relating to the
period ________________ received in my office on
__________, you are hereby informed that the
amount payable for settlement of arrears of tax and/
or interest has been determined by me under sub-
section (1) of section 6 of the Goa (Recovery of
Arrears of Tax through Settlement) Act, 2009, as
follows:
(i) Arrears of tax in dispute
Rs. ___________
(ii) Amount covered by furnishing Turnover Tax
of declaration Forms
C or D Forms
E-I/E-II Forms
F Forms
H Forms
Certificate in Form ST XI A
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Certificate in Form ST XI B
______ _____
Total
______ _____
(iii) Net arrears of tax [(i) – (ii)] Rs. ___________
(iv) Arrears of interest
Rs. ___________
(v) Arrears of penalty
Rs. ___________
(vi) Amount of tax and interest determined
payable for settlement:-
Tax
Rs. ___________
Interest
Rs. ___________
Total
Rs. ___________
(Rupees ____________________________ only)
Certified challan is enclosed. You are required to
pay the amount by challan by _________ and furnish
receipted copy of the challan to this office.
Date:
Signature
(Seal)
Designation
......................................................
(Appropriate designated authority)
...................................................................................................................
PART C
Certificate of settlement issued by the
designated authority
[See section 8(1)]
On the basis of the application made by
___________________ (name of the applicant), who
is carrying on/used to carry on the business in the
trade, name of ___________________ at__________
________________________(address) and who is/
was holding R. C. (Local/Central/Luxury/Entry/)
No. _______________ and TIN No. ______________
under the _____________ (name of the relevant
Act), it is certified that:-
*(1) Arrears of tax, interest or penalty arisen on
account of the order of assessment for the period
from _________ to ________ against which, no
appeal is preferred upto _______ has been settled
under sub-section (1) of section 8 of the Settlement
of Appeals and Arrears under Goa Sales Tax, Central
Sales Tax, Goa Tax on Luxuries and Goa Tax on
Entry of Goods Act, 2009.
*(2) Arrears of tax, interest and penalty arisen
for the assessment period _______________which
was pending in review/appeal/revision before
______________ (name of the appropriate review/
appellate/revisional authority), being review/
appeal/revision case No.__________________, has
been settled under sub-section (1) of section 8 of
the Goa (Recovery of Arrears of Tax through
Settlement) Act, 2009.
The applicant on the above application has paid
a net amount of Rs.____________________ as final
settlement, which has been accepted.
ISSUED this ________ day of __________.
*Strike out whichever is not applicable.
N. B.: Endorse one copy of the settlement
certificate in Part A, Part B, and Part C to
the Commissioner.
Signature
Designation
(Appropriate designated authority)
(Seal)
_________
LA/LEGN/2020/639
The following bill which was introduced
in the Legislative Assembly of the State of
Goa on 27th July, 2020 is hereby published
for general information in pursuance of Rule–
138 of the Rules of Procedure and Conduct
of Business of the Goa Legislative Assembly.
________
The Goa Goods and Services Tax (Second
Amendment) Bill, 2020
(Bill No. 19 of 2020)
A
BILL
further to amend the Goa Goods and Services
Tax Act, 2017 (Goa Act 4 of 2017).
BE it enacted by the Legislative Assembly
of Goa in the Seventy-first Year of the
Republic of India as follows:—
1. Short title and commencement.— (1) This
Act may be called the Goa Goods and
Services Tax (Second Amendment) Act, 2020.
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(2) Save as otherwise provided in this
Act,—
(a) sections 2 and 13 of this Act shall be
deemed to have come into force on the
30th day June, 2020;
(b) sections 3 to 11 and 14 of this Act
shall come into force on such date as the
Government may, by notification in the
Official Gazette, appoint; and
(c) section 12 of this Act shall be deemed
to have come into force on the 31st day of
March, 2020.
2. Amendment of section 2.— In section 2
of the Goa Goods and Services Tax Act, 2017
(Goa Act 4 of 2017) (hereinafter referred to
as the “principal Act”), in clause (114), for
sub-clauses (c) and (d), the following sub-
clauses shall be substituted, namely:—
“(c) Dadra and Nagar Haveli and Daman
and Diu;
(d) Ladakh;”.
3. Amendment of section 10.— In section
10 of the principal Act, in sub-section (2), in
clauses (b), (c) and (d), after the words “of
goods”, the words “or services” shall be
inserted.
4. Amendment of section 16.— In section
16 of the principal Act, in sub-section (4), the
words “invoice relating to such” shall be
omitted.
5. Amendment of section 29.— In section
29 of the principal Act, in sub-section (1), for
clause (c), the following clause shall be
substituted, namely:—
“(c) the taxable person is no longer liable
to be registered under section 22 or section
24 or intends to opt out of the registration
voluntarily made under sub-section (3) of
section 25:”.
6. Amendment of section 30.— In section
30 of the principal Act, in sub-section (1), for
the proviso, the following proviso shall be
substituted, namely:—
“Provided that such period may, on
sufficient cause being shown, and for
reasons to be recorded in writing, be
extended,––
(a) by the Additional Commissioner, for
a period not exceeding thirty days;
(b) by the Commissioner, for a further
period not exceeding thirty days, beyond
the period specified in clause (a).”.
7. Amendment of section 31.— In section
31 of the principal Act, in sub-section (2), for
the proviso, the following proviso shall be
substituted, namely:—
“Provided that the Government may, on
the recommendations of the Council, by
notification,—
(a) specify the categories of services
or supplies in respect of which a tax
invoice shall be issued, within such time
and in such manner as may be
prescribed;
(b) subject to the condition mentioned
therein, specify the categories of services
in respect of which,––
(i) any other document issued in
relation to the supply shall be deemed
to be a tax invoice; or
(ii) tax invoice may not be issued.”.
8. Amendment of section 51.— In section
51 of the principal Act,––
(a) for sub-section (3), the following
sub-section shall be substituted, namely:—
“(3) A certificate of tax deduction at
source shall be issued in such form and
in such manner as may be prescribed.”;
(b) sub-section (4) shall be omitted.
9. Amendment of section 122.— In section
122 of the principal Act, after sub-section (1),
the following sub-section shall be inserted,
namely:—
“(1A) Any person who retains the benefit
of a transaction covered under clauses (i),
(ii), (vii) or clause (ix) of sub-section (1)
and at whose instance such transaction is
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conducted, shall be liable to a penalty of
an amount equivalent to the tax evaded or
input tax credit availed of or passed on.”.
10. Amendment of section 132.— In section
132 of the principal Act, in sub-section (1),—
(i) for the expression “Whoever commits
any of the following offences”, the
expression “Whoever commits, or causes
to commit and retain the benefits arising
out of, any of the following offences’’ shall
be substituted;
(ii) for clause (c), the following clause
shall be substituted, namely:––
“(c) avails input tax credit using the
invoice or bill referred to in clause (b) or
fraudulently avails input tax credit
without any invoice or bill;”;
(iii) in clause (e), the expression “,
fraudulently avails input tax credit” shall
be omitted.
11. Amendment of section 140.— In section
140 of the principal Act, with effect from the
1st day of July, 2017,––
(a) in sub-section (1), after the words
“existing law”, the words “within such time
and” shall be inserted and shall be deemed
to have been inserted;
(b) in sub-section (2), after the words
“appointed day”, the words “within such
time and” shall be inserted and shall be
deemed to have been inserted;
(c) in sub-section (3), for the words
“goods held in stock on the appointed day
subject to”, the expression “goods held in
stock on the appointed day, within such
time and in such manner as may be
prescribed, subject to” shall be substituted
and shall be deemed to have been
substituted;
(d) in sub-section (5), for the words
“existing law”, the expression “existing
law, within such time and in such manner
as may be prescribed” shall be substituted
and shall be deemed to have been
substituted;
(e) in sub-section (6), for the words
“goods held in stock on the appointed day
subject to”, the expression “goods held in
stock on the appointed day, within such
time and in such manner as may be
prescribed, subject to” shall be substituted
and shall be deemed to have been
substituted;
12. Insertion of new section 168A.— After
section 168 of the principal Act, the
following section shall be inserted,
namely:—
“168A. (1) Notwithstanding anything
contained in this Act, the Government
may, on the recommendations of the
Council, by notification, extend the time
limit specified in, or prescribed or notified
under this Act in respect of actions which
cannot be completed or complied with due
to force majeure.
(2) The power to issue notification under
sub-section (1) shall include the power to
give retrospective effect to such notification
from a date not earlier than the date of
commencement of this Act.
Explanation.— For the purposes of this
section, the expression “force majeure”
means a case of war, epidemic, flood,
drought, fire, cyclone, earthquake or any
other calamity caused by nature or
otherwise affecting the implementation of
any of the provisions of this Act.”.
13. Amendment of section 172.— In section
172 of the principal Act, in sub-section (1), in
the proviso, for the words “three years”, the
words “five years” shall be substituted.
14. Amendment of Schedule II.— In
Schedule II to the principal Act, in paragraph
4, the words “whether or not for a
consideration,” at both the places where they
occur, shall be omitted and shall be deemed
to have been omitted with effect from the 1st
day of July, 2017.
15. Repeal and Saving.— (1) The Goa Goods
and Services Tax (Second Amendment)
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Ordinance, 2020 (Ordinance No. 1 of 2020)
and the Goa Goods and Services Tax
(Amendment) Ordinance, 2020 (Ordinance
No. 5 of 2020) are hereby repealed.
(2) Notwithstanding such repeal, anything
done or any action taken under the principal
Act, as amended by the said Ordinances,
shall be deemed to have been done or taken
under the principal Act, as amended by this
Act.
_________
Statement of Objects and Reasons
The Governor of Goa has promulgated the
Goa Goods and Services Tax (Second
Amendment) Ordinance, 2020 (Ordinance
No. 1 of 2020) on the 8th day of May, 2020 so
as to insert section 168 A in the Goa Goods
and Services Tax Act, 2017, (Goa Act 4 of
2017) (hereinafter referred to as the “said
Act”) to empower the Government to extend
time limit specified in the said Act, in respect
of actions which cannot be completed or
complied with due to force majeure.
The Governor of Goa has also promulgated
another Ordinance namely, the Goa Goods
and Services Tax (Amendment) Ordinance,
2020 (Ordinance No. 5 of 2020) on the 9th
day of June, 2020 so as to,—
(i) amend clause (114) of section 2 of the
said Act so as to align the definition of
“Union territory” in line with the Jammu
and Kashmir Reorganisation Act, 2019
(Central Act No. 34 of 2019) and the Dadra
and Nagar Haveli and Daman and Diu
(Merger of Union Territories), Act, 2019
(Central Act No. 44 of 2019).
(ii) amend clauses (b), (c) and (d) of
sub-section (2) of section 10 of the said Act
to harmonise the conditions for eligibility
for opting to pay tax under sub-section (1)
and sub-section (2A) of section 10 of the
said Act.
(iii) amend sub-section (4) of section 16
of the said Act so as to delink the date of
issuance of debit note from the date of
issuance of the underlying invoice for
purposes of availing input tax credit.
(iv) amend clause (c) of sub-section (1)
of section 29 of the said Act so as to provide
for cancellation of registration obtained
voluntarily under sub-section (3) of
section 25.
(v) substitute the proviso to sub-section
(1) of section 30 of the said Act so as to
empower the Additional Commissioner and
Commissioner to extend the time limit for
filing an application for revocation of
cancellation of registration.
(vi) amend section 31 of the said Act so
as to empower the Government to notify
the categories of services or supplies in
respect of which tax invoice shall be issued
and to make rules regarding the time and
manner of its issuance.
(vii) amend section 51 of the said Act so
as to empower the Government to make
rules to provide for the form and manner
in which a certificate of tax deduction at
source shall be issued and to omit sub-
section (4).
(viii) insert a new sub-section (1A) in
section 122 of the said Act so as to make
the beneficiary of certain transactions at
whose instance such transactions are
conducted liable for penalty.
(ix) amend section 132 of the said Act so
as to make the offence of fraudulent
availment of input tax credit without
invoice or bill cognizable and non-bailable
and to make any person who retains the
benefit of certain transactions and at whose
instance such transactions are conducted
liable for punishment.
(x) amend section 140 of the said Act
with retrospective effect to empower the
Government to make rules to provide for
the time limit and the manner for availing
input tax credit against certain unavailed
credit under the existing law.
(xi) amend section 172 of the said Act so
as to extend the time limit provided for
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removal of difficulties thereunder from three
years to five years, with effect from the date
of commencement of the said Act.
(xii) amend paragraph 4 of Schedule II
to the said Act so as to omit the words
“whether or not for consideration” from the
1st day of July, 2017, retrospectively so as
to give clarity to the meaning of the entries
(a) and (b) of said paragraph.
This Bill also seeks to repeal both the said
Ordinances.
This Bill seeks to achieve the above objects.
Financial Memorandum
The proposed Goa Goods and Services Tax
(Second Amendment) Bill, 2020 does not
involve any recurring or non-recurring
expenditure from the Consolidated Fund of
the State.
Memorandum Regarding Delegated
Legislation
Clause 1 (2) of the Bill empowers the
Government to issue notification for
appointing the date for bringing certain
provisions of the Act into force.
Clause 7 of the Bill empowers the
Government to issue notification to specify
categories or supplies in respect of which a
tax invoice shall be issued and to frame rules
specifying time and manner for the said
purpose.
Clause 8 of the Bill empowers the
Government to make rules for prescribing
form and manner in which a certificate of tax
deduction at source shall be issued.
Clause 11 of the Bill empowers the
Government to make rules for prescribing the
time limit and the manner for the purposes
specified in section 140 of the said Act.
Clause 12 of the Bill empowers the
Government to issue notification for extending
the time limit.
These delegations are of normal character.
Assembly Hall
SHRI PRAMOD P. SAWANT
Porvorim, Goa.
Minister for Labour
________, 2020.
& Employment.
Assembly Hall
NAMRATA ULMAN
Porvorim, Goa.
Secretary to the
________, 2020.
Legislative Assembly of Goa.
_________
Governor’s Recommendation under article
207 of the Constitution of India
In pursuance of article 207 of the
Constitution of India, I, Satya Pal Malik, the
Governor of Goa hereby recommend, the
introduction and consideration of the Goa
Goods and Services Tax (Second Amendment)
Bill, 2020, by the Legislative Assembly of
Goa.
RAJ BHAVAN
SATYA PAL MALIK
Date: 23-07-2020.
Governor of Goa
__________
ANNEXURE
Extracts from The Goa Goods And
Services Tax Act, 2017
(Goa Act 4 of 2017)
2. Definitions.— In this Act, unless the context
otherwise requires,—
(114) “Union territory” means the territory
of,—
(a) the Andaman and Nicobar Islands;
(b) Lakshadweep;
(c) Dadra and Nagar Haveli;
(d) Daman and Diu;
(e) Chandigarh; and
(f) other territory;
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CHAPTER III
Levy and Collection of Tax
10. Composition levy.—
(2) The registered person shall be eligible to
opt under sub-section (1), if—
(a) save as provided in sub-section (1), he
is not engaged in the supply of services;
(b) he is not engaged in making any supply
of goods which are not leviable to tax under
this Act;
(c) he is not engaged in making any inter-
State outward supplies of goods;
(d) he is not engaged in making any supply
of goods through an electronic commerce
operator who is required to collect tax at
source under section 52;
CHAPTER V
Input Tax Credit
16. Eligibility and conditions for taking input tax
credit.—
(4) A registered person shall not be entitled to
take input tax credit in respect of any invoice or
debit note for supply of goods or services or both
after the due date of furnishing of the return
under section 39 for the month of September
following the end of financial year to which such
invoice or invoice relating to such debit note
pertains or furnishing of the relevant annual
return, whichever is earlier.
CHAPTER VI
Registration
29. Cancellation or suspension of registration.—
(1) The proper officer may, either on his own
motion or on an application filed by the
registered person or by his legal heirs, in case of
death of such person, cancel the registration, in
such manner and within such period as may be
prescribed, having regard to the circumstances
where,––
(a) the business has been discontinued,
transferred fully for any reason including death
of the proprietor, amalgamated with other legal
entity, demerged or otherwise disposed of; or
(b) there is any change in the constitution
of the business; or
(c) the taxable person, other than the person
registered under sub-section (3) of section 25,
is no longer liable to be registered under
section 22 or section 24.
30. Revocation of cancellation of registration.—
(1) Subject to such conditions as may be
prescribed, any registered person, whose
registration is cancelled by the proper officer on
his own motion, may apply to such officer for
revocation of cancellation of the registration in
the prescribed manner within thirty days from
the date of service of the cancellation order.
CHAPTER VII
Tax Invoice, Credit and Debit Notes
31. Tax invoice.—
(2) A registered person supplying taxable
services shall, before or after the provision of
service but within a prescribed period, issue a
tax invoice, showing the description, value, tax
charged thereon and such other particulars as
may be prescribed:
Provided that the Government may, on the
recommendations of the Council, by notification
and subject to such conditions as may be
mentioned therein, specify the categories of
services in respect of which––
(a) any other document issued in relation
to the supply shall be deemed to be a tax
invoice; or
(b) tax invoice may not be issued.
CHAPTER X
Payment of Tax
51. Tax deduction at source.—
(3) The deductor shall furnish to the deductee
a certificate mentioning therein the contract
value, rate of deduction, amount deducted,
amount paid to the Government and such other
particulars in such manner as may be
prescribed.
(4) If any deductor fails to furnish to the
deductee the certificate, after deducting the tax
at source, within five days of crediting the amount
so deducted to the Government, the deductor
shall pay, by way of a late fee, a sum of one
hundred rupees per day from the day after the
expiry of such five day period until the failure is
rectified, subject to a maximum amount of five
thousand rupees.
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CHAPTER–XVIII
Appeals and Revision
109. Appellate Tribunal and Benches thereof.— (1)
Subject to the provisions of this Chapter, the Goods
and Services Tax Appellate Tribunal constituted
under the Central Goods and Services Tax Act shall
be the Appellate Tribunal for hearing appeals
against the orders passed by the Appellate
Authority or the Revisional Authority under this
Act.
(2) The constitution and jurisdiction of the State
Bench and the Area Benches located in the State
shall be in accordance with the provisions of section
109 of the Central Goods and Services Tax Act or
the rules made thereunder.
CHAPTER XIX
Offences and Penalties
122. Penalty for certain offences.— (1) Where a
taxable person who––
(i) supplies any goods or services or both
without issue of any invoice or issues an incorrect
or false invoice with regard to any such supply;
(ii) issues any invoice or bill without supply of
goods or services or both in violation of the
provisions of this Act or the rules made
thereunder;
(iii) collects any amount as tax but fails to pay
the same to the Government beyond a period of
three months from the date on which such
payment becomes due;
(iv) collects any tax in contravention of the
provisions of this Act but fails to pay the same
to the Government beyond a period of three
months from the date on which such payment
becomes due;
(v) fails to deduct the tax in accordance with
the provisions of sub-section (1) of section 51, or
deducts an amount which is less than the
amount required to be deducted under the said
sub-section, or where he fails to pay to the
Government under sub-section (2) thereof, the
amount deducted as tax;
(vi) fails to collect tax in accordance with the
provisions of sub-section (1) of section 52, or
collects an amount which is less than the amount
required to be collected under the said sub-
section or where he fails to pay to the
Government the amount collected as tax under
sub-section (3) of section 52;
(vii) takes or utilizes input tax credit without
actual receipt of goods or services or both either
fully or partially, in contravention of the
provisions of this Act or the rules made
thereunder;
(viii) fraudulently obtains refund of tax under
this Act;
(ix) takes or distributes input tax credit in
contravention of section 20, or the rules made
thereunder;
(x) falsifies or substitutes financial records or
produces fake accounts or documents or
furnishes any false information or return with an
intention to evade payment of tax due under
this Act;
(xi) is liable to be registered under this Act
but fails to obtain registration;
(xii) furnishes any false information with
regard to registration particulars, either at the
time of applying for registration, or subsequently;
(xiii) obstructs or prevents any officer in
discharge of his duties under this Act;
(xiv) transports any taxable goods without the
cover of documents as may be specified in this
behalf;
(xv) suppresses his turnover leading to evasion
of tax under this Act;
(xvi) fails to keep, maintain or retain books of
account and other documents in accordance with
the provisions of this Act or the rules made
thereunder;
(xvii) fails to furnish information or documents
called for by an officer in accordance with the
provisions of this Act or the rules made
thereunder or furnishes false information or
documents during any proceedings under this
Act;
(xviii) supplies, transports or stores any goods
which he has reasons to believe are liable to
confiscation under this Act;
(xix) issues any invoice or document by using
the registration number of another registered
person;
(xx) tampers with, or destroys any material
evidence or documents;
(xxi) disposes off or tampers with any goods
that have been detained, seized, or attached
under this Act,
he shall be liable to pay a penalty of ten
thousand rupees or an amount equivalent to the
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tax evaded or the tax not deducted under section
51 or short deducted or deducted but not paid
to the Government or tax not collected under
section 52 or short collected or collected but not
paid to the Government or input tax credit
availed of or passed on or distributed irregularly,
or the refund claimed fraudulently, whichever is
higher.
132. Punishment for certain offences.— (1)
Whoever commits any of the following offences,
namely:—
(a) supplies any goods or services or both
without issue of any invoice, in violation of the
provisions of this Act or the rules made
thereunder, with the intention to evade tax;
(b) issues any invoice or bill without supply of
goods or services or both in violation of the
provisions of this Act, or the rules made
thereunder leading to wrongful availment or
utilisation of input tax credit or refund of tax;
(c) avails input tax credit using such invoice
or bill referred to in clause (b);
(d) collects any amount as tax but fails to pay
the same to the Government beyond a period of
three months from the date on which such
payment becomes due;
(e) evades tax, fraudulently avails input tax
credit or fraudulently obtains refund and where
such offence is not covered under clauses (a) to
(d);
(f) falsifies or substitutes financial records or
produces fake accounts or documents or
furnishes any false information with an intention
to evade payment of tax due under this Act;
(g) obstructs or prevents any officer in the
discharge of his duties under this Act;
(h) acquires possession of, or in any way
concerns himself in transporting, removing,
depositing, keeping, concealing, supplying,
purchasing or in any other manner deals with,
any goods which he knows or has reasons to
believe are liable to confiscation under this Act
or the rules made thereunder;
(i) receives or is in any way concerned with
the supply of, or in any other manner deals with
any supply of services which he knows or has
reasons to believe are in contravention of any
provisions of this Act or the rules made
thereunder;
(j) tampers with or destroys any material
evidence or documents;
(k) fails to supply any information which he is
required to supply under this Act or the rules
made thereunder or (unless with a reasonable
belief, the burden of proving which shall be upon
him, that the information supplied by him is true)
supplies false information; or
(l) attempts to commit, or abets the commission
of any of the offences mentioned in clauses (a) to
(k) of this section,
shall be punishable––
(i) in cases where the amount of tax evaded or
the amount of input tax credit wrongly availed
or utilised or the amount of refund wrongly taken
exceeds five hundred lakh rupees, with
imprisonment for a term which may extend to
five years and with fine;
(ii) in cases where the amount of tax evaded
or the amount of input tax credit wrongly availed
or utilised or the amount of refund wrongly taken
exceeds two hundred lakh rupees but does not
exceed five hundred lakh rupees, with
imprisonment for a term which may extend to
three years and with fine;
(iii) in the case of any other offence where the
amount of tax evaded or the amount of input tax
credit wrongly availed or utilised or the amount
of refund wrongly taken exceeds one hundred
lakh rupees but does not exceed two hundred
lakh rupees, with imprisonment for a term which
may extend to one year and with fine;
(iv) in cases where he commits or abets the
commission of an offence specified in clause (f)
or clause (g) or clause (j), he shall be punishable
with imprisonment for a term which may extend
to six months or with fine or with both.
CHAPTER XX
Transitional Provisions
140. Transitional arrangements for input tax
credit.— (1) A registered person, other than a person
opting to pay tax under section 10, shall be entitled
to take, in his electronic credit ledger, credit of the
amount of Value Added Tax, and Entry Tax, if any,
carried forward in the return relating to the period
ending with the day immediately preceding the
appointed day, furnished by him under the existing
law in such manner as may be prescribed:
Provided that the registered person shall not be
allowed to take credit in the following
circumstances, namely:—
(i) where the said amount of credit is not
admissible as input tax credit under this Act; or
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(ii) where he has not furnished all the returns
required under the existing law for the period of
six months immediately preceding the appointed
date; or
(iii) where the said amount of credit relates
to goods sold under notification no. 4/5/2005-
FIN(R&C)(13) dated 31-03-2005 (The Goa Value
Added Tax Deferment-cum-Net Present Value
Compulsory Payment Scheme, 2005) and claiming
refund of value added tax paid thereon:
Provided further that so much of the such credit
as is attributable to any claim related to section 3,
sub-section (3) of section 5, section 6, section 6A or
sub-section (8) of section 8 of the Central Sales Tax
Act, 1956 (Central Act 74 of 1956) which is not
substantiated in the manner, and within the period,
prescribed in rule 12 of the Central Sales Tax
(Registration and Turnover) Rules, 1957 shall not be
eligible to be credited to the electronic credit
ledger:
Provided also that an amount equivalent to the
credit specified in the second proviso shall be
refunded under the existing law when the said
claims are substantiated in the manner prescribed
in rule 12 of the Central Sales Tax (Registration and
Turnover) Rules, 1957.
(2) A registered person, other than a person
opting to pay tax under section 10, shall be entitled
to take, in his electronic credit ledger, credit of the
unavailed input tax credit in respect of capital
goods, not carried forward in a return, furnished
under the existing law by him, for the period ending
with the day immediately preceding the appointed
day in such manner as may be prescribed:
Provided that the registered person shall not be
allowed to take credit unless the said credit was
admissible as input tax credit under the existing
law and is also admissible as input tax credit under
this Act.
Explanation.–– For the purposes of this section,
the expression “unavailed input tax credit” means
the amount that remains after subtracting the
amount of input tax credit already availed in respect
of capital goods by the taxable person under the
existing law from the aggregate amount of input
tax credit to which the said person was entitled in
respect of the said capital goods under the existing
law.
(3) A registered person, who was not liable to be
registered under the existing law or who was
engaged in the sale of exempted goods or tax free
goods, by whatever name called, or goods which
have suffered tax at the first point of their sale in
the State and the subsequent sales of which are
not subject to tax in the State under the existing
law but which are liable to tax under this Act or
where the person was entitled to the credit of input
tax at the time of sale of goods, if any, shall be
entitled to take, in his electronic credit ledger, credit
of the value added tax and entry tax in respect of
inputs held in stock and inputs contained in semi-
finished or finished goods held in stock on the
appointed day subject to the following conditions
namely:––
(i) such inputs or goods are used or intended
to be used for making taxable supplies under
this Act;
(ii) the said registered person is eligible for
input tax credit on such inputs under this Act;
(iii) the said registered person is in possession
of invoice or other prescribed documents
evidencing payment of tax under the existing
law in respect of such inputs; and
(iv) such invoices or other prescribed
documents were issued not earlier than twelve
months immediately preceding the appointed
day:
Provided that where a registered person, other
than a manufacturer or a supplier of services, is not
in possession of an invoice or any other documents
evidencing payment of tax in respect of inputs,
then, such registered person shall, subject to such
conditions, limitations and safeguards as may be
prescribed, including that the said taxable person
shall pass on the benefit of such credit by way of
reduced prices to the recipient, be allowed to take
credit at such rate and in such manner as may be
prescribed.
(4) A registered person, who was engaged in the
sale of taxable goods as well as exempted goods or
tax free goods, by whatever name called, under the
existing law but which are liable to tax under this
Act, shall be entitled to take, in his electronic credit
ledger,-
(a) the amount of credit of the value added tax
and entry tax, if any, carried forward in a return
furnished under the existing law by him in
accordance with the provisions of sub-section
(1); and
(b) the amount of credit of the value added
tax and entry tax, if any, in respect of inputs held
in stock and inputs contained in semi-finished
or finished goods held in stock on the appointed
day, relating to such exempted goods or tax free
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 19
(SUPPLEMENT)
10TH AUGUST, 2020
642
goods, by whatever name called, in accordance
with the provisions of sub-section (3).
(5) A registered person shall be entitled to take,
in his electronic credit ledger, credit of value added
tax and entry tax, if any, in respect of inputs
received on or after the appointed day but the tax
in respect of which has been paid by the supplier
under the existing law, subject to the condition
that the invoice or any other tax paying document
of the same was recorded in the books of account
of such person within a period of thirty days from
the appointed day:
Provided that the period of thirty days may, on
sufficient cause being shown, be extended by the
Commissioner for a further period not exceeding
thirty days:
Provided further that the said registered person
shall furnish a statement, in such manner as may
be prescribed, in respect of credit that has been
taken under this sub-section.
(6) A registered person, who was either paying
tax at a fixed rate or paying a fixed amount in lieu
of the tax payable under the existing law shall be
entitled to take, in his electronic credit ledger, credit
of value added tax in respect of inputs held in
stock and inputs contained in semi-finished or
finished goods held in stock on the appointed day
subject to the following conditions, namely:––
(i) such inputs or goods are used or intended
to be used for making taxable supplies under
this Act;
(ii) the said registered person is not paying
tax under section 10;
(iii) the said registered person is eligible for
input tax credit on such inputs under this Act;
(iv) the said registered person is in possession
of invoice or other prescribed documents
evidencing payment of tax under the existing
law in respect of inputs; and
(v) such invoices or other prescribed
documents were issued not earlier than twelve
months immediately preceding the appointed
day.
(7) The amount of credit under sub-sections (3),
(4) and (6) shall be calculated in such manner as
may be prescribed.
CHAPTER XXI
Miscellaneous
168. Power to issue instructions or directions.—
The Commissioner may, if he considers it necessary
or expedient so to do for the purpose of uniformity
in the implementation of this Act, issue such
1orders, instructions or directions to the State tax
officers as it may deem fit, and thereupon all such
officers and all other persons employed in the
implementation of this Act shall observe and follow
such orders, instructions or directions.
172. Removal of difficulties.— (1) If any difficulty
arises in giving effect to any provisions of this Act,
the Government may, on the recommendations of
the Council, by a general or a special 2order
published in the Official Gazette, make such
provisions not inconsistent with the provisions of
this Act or the rules or regulations made thereunder,
as may be necessary or expedient for the purpose
of removing the said difficulty:
Provided that no such order shall be made after
the expiry of a period of three years from the date
of commencement of this Act.
SCHEDULE II
[See section 7]
Activities or Transactions to be Treated As
Supply of Goods or Supply of Services
4. Transfer of business assets
(a) where goods forming part of the assets of
a business are transferred or disposed of by or
under the directions of the person carrying on
the business so as no longer to form part of those
assets, whether or not for a consideration, such
transfer or disposal is a supply of goods by the
person;
(b) where, by or under the direction of a person
carrying on a business, goods held or used for
the purposes of the business are put to any
private use or are used, or made available to any
person for use, for any purpose other than a
purpose of the business, whether or not for a
consideration, the usage or making available of
such goods is a supply of services;
(c) where any person ceases to be a taxable
person, any goods forming part of the assets of
any business carried on by him shall be deemed
to be supplied by him in the course or furtherance
of his business immediately before he ceases to
be a taxable person, unless—
(i) the business is transferred as a going
concern to another person; or
(ii) the business is carried on by a personal
representative who is deemed to be a taxable
person.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 19
(SUPPLEMENT)
10TH AUGUST, 2020
643
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LA/LEGN/2020/641
The following bill which was introduced
in the Legislative Assembly of the State of
Goa on 27th July, 2020 is hereby published
for general information in pursuance of Rule–
138 of the Rules of Procedure and Conduct
of Business of the Goa Legislative Assembly.
________
The Goa Town and Country Planning
(Amendment) Bill, 2020
(Bill No. 21 of 2020)
A
BILL
further to amend the Goa, Daman and Diu
Town and Country Planning Act, 1974 (Act
21 of 1975).
BE it enacted by the Legislative Assembly
of Goa in the Seventy-first Year of the Republic
of India as follows:—
1. Short title and commencement.— (1)
This Act may be called the Goa Town and
Country Planning (Amendment) Act, 2020.
(2) It shall come into force on such date as
the Government may, by notification in the
Official Gazette, appoint.
2. Amendment of section 2.— In section 2 of
the Goa, Daman and Diu Town and Country
Planning Act, 1974 (Act 21 of 1975) (hereinafter
referred to as the “principal Act”), in clause
(10), the expression “, mining, quarrying”
shall be omitted.
3. Amendment of section 16.— In section 16
of the principal Act, following proviso shall be
inserted, namely:—
“Provided that, nothing in this section
shall apply to the activity undertaken in
pursuance of the permission/licence
granted under the Mines and Minerals
(Development and Regulation) Act, 1957
(Central Act No. 67 of 1957) and rules made
thereunder.”.
4. Amendment of section 16A.— In section
16A of the principal Act, for sub-section (1) the
following sub-section shall be substituted,
namely:—
“(1) No person shall undertake any work
of development in contravention of any
provision of the regional plan as in force,
except the project/schemes/development
works
undertaken
by
the
Central
Government or the Government either by
itself or through its servant or agent or any
other person or any activity undertaken in
pursuance of the permission/licence
granted under the Mines and Minerals
(Development and Regulation) Act, 1957
(Central Act No. 67 of 1957) and rules framed
thereunder, and all such development work
shall be in conformity with the provisions of
the regional plan.”.
5. Amendment of section 17A.— In section
17A of the principal Act, the following proviso
shall be inserted, namely:—
“Provided that, nothing in this section
shall apply to the activity undertaken in
pursuance of the permission/licence
granted under the Mines and Minerals
(Development and Regulation) Act, 1957
(Central Act No. 67 of 1957) and rules made
thereunder.”.
6. Amendment of section 44.— In section 44
of the principal Act, in sub-section (1), the
following proviso shall be inserted, namely:—
“Provided that, no such permission shall
be required to undertake any activity for
which permission/licence is granted under
the Mines and Minerals (Development and
Regulation) Act, 1957 (Central Act No. 67 of
1957) and rules made thereunder.”.
Statement of Objects and Reasons
The Bill seeks to amend section 2, 16, 16-A,
17-A and 44 of the Goa, Daman and Diu Town
and Country Planning Act, 1974 (Act 21 of
1975) suitably so as to exclude the activities
undertaken in pursuance of the permissions/
/licences granted under the Mines and
Minerals (Development and Regulation) Act,
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1957 (Central Act 67 of 1957) and rules made
thereunder.
Financial Memorandum
Approximately Rs. 1 crore will be generated
by way of renewing/approving the grant of
quarrying leases which are unable to process
now due to conflict in legislature and from
issue of new quarrying leases.
Memorandum Regarding Delegated
Legislation
No delegated legislation is involved in this
Bill.
Porvorim-Goa.
Chandrakant Kavlekar
27th July, 2020.
Hon’ble Dy. C.M./Min (TCP).
Assembly Hall,
Namrata Ulman
Porvorim-Goa.
Secretary to the Legislative
27th July, 2020
Assembly of Goa.
__________
Governor’s Recommendation under article
207 of the Constitution of India
In pursuance of Article 207 of the Constitution of
India, I, Shri. Satya Pal Malik, the Governor of Goa,
hereby recommend to the Legislative Assembly of
Goa, the introduction and consideration of the Goa
Town and County Planning (Amendment) Bill, 2020.
_________
ANNEXURE
Extracts of section 2, 16, 16-A, 17-A and 44 of the
Goa Daman and Diu Town and Country Planning
Act, 1974 (Act 21 of 1975)
2. Definitions.— In this Act, unless the context
otherwise requires,—
1 [(1) “accommodation reservation” means to
accord a permission by the Government to owner
of land, that is required for public amenity
specified in Development Plan or Regional Plan,
by the Planning and Development Authority,
municipal corporation, municipal council or
village panchayat, as the case may be, to use the
potential of such land in the form of built-up space
guided by permissible Floor Area Ratio, in addition
to the built-up space required for such amenity, in
lieu of payment of compensation for such land and
such amenity, transferred in favour of such
authority;]
2[(1A)] “agriculture” includes (i) horticulture,
farming, growing of crops, fruits, vegetables,
flowers, grass, fodder and trees; (ii) any kind of
cultivation of soil; (iii) breeding and keeping of
livestock including cattle, horses, donkeys, mules,
pigs, fish, poultry and bees; (iv) the use of land
which is ancillary to the farming of land or any
other agricultural purposes; but does not include
the use of any land attached to a building for the
purposes of garden to be used along with such
building; and the expression “agricultural” shall
be construed accordingly;
(2) “amenities” include the utilities such as
roads and streets, open spaces, parks, recreational
grounds, playgrounds, water and electric supply,
street lighting, sewerage, drainage, public works
and other utilities, services and conveniences;
(3) “area of bad lay-out or obsolete develop-
ment” means the area which is defined by a
Development Plan as an area of bad lay-out or
obsolete development and includes other lands
contiguous or adjacent thereto;
(4) “Board” means the Goa, Daman and Diu
Town and Country Planning Board constituted
under section 4;
(5) “building operations” includes—
(a) erection or re-erection of a building or any
part of it;
(b) roofing or re-roofing of a building or any
part of a building or an open space;
(c) any material alteration or enlargement of
a building;
(d) any such alteration of a building as is
likely to affect an alteration of its drainage or
sanitary arrangements or materially affect its
security; and
(e) the construction of a door opening on any
street or land not belonging to the owner of a
building;
(6) “Chief Town Planner” means the Chief Town
Planner appointed under section 3;
(7) “commerce” means the carrying on of any
trade, business or profession, sale or exchange of
goods of any type whatsoever, and includes the
running of:—
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(i) with a view to making profit, hospitals or
nursing homes exceeding twenty five beds; and
(ii) hotels, restaurants and boarding houses
not attached to educational institutions; and
the expression “commercial” shall be
construed accordingly;
(8) “commercial use” includes the use of any
land or building or part thereof for purposes of
commerce or for storage of goods, or as an office,
whether attached to any industry or otherwise;
(9) “court” means a court under the Code of
Civil Procedure, 1908 (Central Act V of 1908);
(10) “development” with its grammatical
variations and cognate expressions, means the
carrying out of building, engineering, mining,
quarrying or other operations in, on, over or under,
land, 2[ ] or the making of any material change in
any building or land, or in the use of
any building or land, and includes sub-division of
any land;
(11) “Development Plan” means an Outline
Development Plan or a Comprehensive
Development Plan prepared under this Act;
(12) “engineering operations” includes the
formation or the laying out of means of access to a
road or the laying out of means of water supply,
drainage, sewerage or of electricity cables or lines
or of telephone lines;
(13) “Government” means the Government of
Goa, Daman and Diu, and includes the
Administrator of the Union territory appointed by
the President under article 239 of the Constitution;
(14) “industrial use” includes the use of any
land or building or part thereof for purposes of
any industry;
(15) “industry” includes the
carrying on of any manufacturing
process Central Act as defined in the
Factories Act, 1948, and the expression
“industrial” shall be construed
accordingly;
(16) “land” includes benefits arising out of land
and things attached to the earth or permanently
fastened to anything attached to the earth;
(17) “land use” means the major use to which a
plot of land is being used on any specified date;
(18) “local authority” means a municipal
council or a village panchayat;
(19) “local newspaper” in relation to any
planning area, means any newspaper published
or circulated within that area;
(20) “notification” means a notification
published in the Official Gazette;
(21) “occupier” includes—
(a) a tenant;
(b) an owner in occupation of, or otherwise
using his land or building or part thereof;
(c) a rent-free occupant of any land or
building or part thereof;
(d) a licensee in occupation of any land or
building or part thereof; and
(e) any person who is liable to pay to the
owner damages for the use and occupation of
any land or building or part thereof;
(22) “owner” in relation to any property,
includes the person for the time being receiving
or entitled to receive, whether on his own account
or as agent, trustee, guardian, manager, or receiver
for another person, or for any religious or
charitable purpose, the rents or profits of such
property;
(23) “Planning and Development Authority”
means any Planning and Development Authority
constituted under this Act;
(24) “planning area” means any area declared
to be a planning area under this Act;
(25) “plot” means a continuous portion of land
held in one ownership;
(26) “prescribed” means prescribed by rules
made under this Act;
(27) “public place” means any place or building
which is open to the use and enjoyment of the
public, whether it is actually used or enjoyed by
the public or not, and whether the entry is
regulated by any fees or not;
(28) “reconstituted plot” means a plot which is
altered either in ownership or in any other manner
by a town planning scheme;
(29) “re-location of population” means in
relation to an area of bad lay-out or obsolete
development or a slum area, the making available,
in that area or elsewhere, of accommodation, for
residential purposes or for carrying on business
or other activities, together with amenities, to
63 of 1948.
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persons living or carrying on business or other
activities in the said area who have to be so
accommodated so that the said area may be
properly planned;
(30) “residence” includes the use for human
habitation of any land or building or part thereof
including gardens, grounds, garages, stables and
out-houses if any, appertaining to such building;
and the expression “residential” shall be
construed accordingly; 4 [(30A) “transferable
development right” means a right to transfer the
potential of a land required for public purpose by
the Planning and Development Authority,
municipal corporation, municipal council or a
village panchayat, as the case may be, expressed
in terms of total permissible built-up area, for
utilization by the owner himself or transfer by him
to someone else, from the present location to a
specified area, as additional built-up space over
and above the permissible limit in that area in lieu
of the payment of compensation for such land;]
5 [(30B) “transferable development right for
posterity” means the right to sell, transfer or
surrender the development right or potential of
land zoned as agricultural land or land in other
areas such as heritage site, water body, riverine
land, farm land, khazan land, private forest, land
under Coastal Regulation Zone and the like to
alternate sites as identified in the Development
Plan or Regional Plan;”].
(31) “Union territory” means the Union territory
of Goa, Daman and Diu;
(32) words and expressions used in
this Act and not defined herein but
defined in the Goa, Daman and Diu
Municipalities Act, 1968, shall have the
same meanings as are respectively
assigned to them in that Act.
16. 3Effect of regional plan.— On and from the
date of publication of the regional plan under
section 15 for an area, all development programmes
undertaken within that area by any private
institution or by any other person shall conform to
the provisions of such regional plan. However,
public projects/schemes/development works,
undertaken by the Central Government or the
Government, shall be in conformity with the rules
framed and procedures laid down by the
Government for such projects/schemes/
/development works.]
16A. Development to conform to regional plan.—
4{(1) No person shall undertake any work of
development in contravention of any provision of
the regional plan as in force, except the projects/
/schemes/development works undertaken by the
Central Government or the Government, either by
himself or through his servant or agent or any other
person and all such development work shall be in
conformity with the provisions of the regional
plan.}
(2) Whoever undertakes any work or
development in contravention of the regional plan
as in force, shall be punished with 56[simple
imprisonment which may extend to one year, or
with fine of Rs. 10.00 lakh, or with both].
(3) An offence under this section shall be
cognizable.]
23 [17A. Prohibition on cutting of hilly land and
filling up of low lying land, etc.— No occupier of
any hilly or sloppy land or any low lying land shall,
by himself or through his servants or agents or
any other persons, undertake the work of cutting
of any hilly or sloppy land or filling up of any low
lying land, in, over or upon any hilly or sloppy land,
as the case may be, without obtaining the prior
written permission from the 7[Chief Town Planner
(Land Use).]
Explanation:— For the purpose of section
17A. —
(i) “low lying land” means and includes any
land below 50 cms. or more than from the
adjoining ground level;
(ii) “hilly land or sloppy land” means and
includes any land having a gradient of 1:10 or
more.
44. Grant of permission.— (1) Any person
intending to carry out any development in respect
of, or change of use of, any land shall make an
application in writing to the Planning and
Development Authority for permission in such
form and containing such particulars and
accompanied by such documents and plans as
may be prescribed.
(2) (a) In the case of a Department of the Central
or Union territory Government or local authority
intending to carry out any development in respect
of, or change of use of any land, the Department or
authority concerned shall notify in writing to the
Planning and Development Authority of its
intention to do so, giving full particulars thereof
accompanied by such documents and plans as
may be prescribed, at least two months prior to
the undertaking of such development or change,
7 of 1969.
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669
as the case may be, and shall obtain permission in
respect thereof.
(b) Where the Planning and Development
Authority has raised any objection in respect of
the conformity of the proposed development or
change of use either to any Development Plan
under preparation or to any of the regulations in
force at the time, or due to any other material
consideration, the Department or authority
concerned, as the case may be, shall, either make
the necessary modifications in the proposals for
such development or change of use to meet the
objections raised by the Planning and
Development Authority or submit the proposal for
such development or change of use together with
the objections raised by the Planning and
Development Authority to the decision of the
Government.
(c) The Government on receipt of such proposals
together with the objections of the Planning and
Development Authority shall, in consultation with
the 8[Chief Town Planner (Land Use)], either
approve the proposals with or without
modifications or direct the Department or
authority concerned, as the case may be, to make
such modifications in the proposals as they
consider necessary in the circumstances.
(3) On an application having been duly made
under sub-section (1), and on payment of the
development charges, if any, as may be assessed
under Chapter IX, the Planning and Development
Authority may—
(a) pass an order —
(i) granting permission unconditionally;
or
(ii) granting permission subject to such
conditions as it may think fit to impose; or
(iii) refusing permission; or
(b) without prejudice to the generality of
clause (a), impose conditions—
(i) to the effect that the permission granted
is only for a limited period and that after the
expiry of that period, the land shall be
restored to its previous condition or the use
of the land so permitted shall be
discontinued; or
(ii) for regulating the development or use
of any land under the control of the applicant
or for the carrying out of works on any such
land as may appear to the Planning and
Development Authority expedient for the
purpose of the permitted development.
(4) The Planning and Development Authority
in dealing with the applications for permission
under this section shall have regard to —
(i) the provisions of any Development Plan
which has come into operation;
(ii) the proposals or provisions which it thinks
are likely to be made in any Development Plan
under preparation, or to be prepared; 910[ ]
52 [(iii) to the relevant bye-laws or regulations
of the local authority concerned; and] (iv) any other
material consideration.
(5) When permission is granted subject to
conditions or is refused, the grounds for imposing
such conditions or such refusal shall be recorded
in writing in the order and such order shall be
communicated to the applicant in the manner
prescribed.
________
LA/LEGN/2020/642
The following bill which was introduced
in the Legislative Assembly of the State of
Goa on 27th July, 2020 is hereby published
for general information in pursuance of Rule–
138 of the Rules of Procedure and Conduct
of Business of the Goa Legislative Assembly.
_____
The Goa Value Added Tax (Twelfth
Amendment) Bill, 2020
(Bill No. 22 of 2020)
A
BILL
further to amend the Goa Value Added Tax
Act, 2005 (Goa Act 9 of 2005).
BE it enacted by the Legislative Assembly
of Goa, in the Seventy-first Year of Republic
of India as follows:—
1. Short title and commencement.— (1) This
Act may be called the Goa Value Added Tax
(Twelfth Amendment) Act, 2020.
(2) It shall come into force at once except
sections 2, 3 and 4, which shall be deemed
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to have come into force on the 1st day of
April, 2005.
2. Amendment of section 10.— In section
10 of the Goa Value Added Tax Act, 2005 (Goa
Act 9 of 2005) (hereinafter referred to as the
“principal Act”), in sub-section (3), for the
expression “shall be refunded in the
prescribed manner within 3 months from the
date of filing of application claiming the
refund”, the expression “shall upon an
application made by such exporter be
refunded in such manner within a period of
ninety days from the date of the sanction
order of such authority, as prescribed” shall
be substituted.
3. Amendment of section 29.— In section
29 of the principal Act, after sub-section (9),
the following sub-section shall be inserted,
namely:—
“(10) Where any order passed under this
section, results in refund of any amount of
tax, interest or penalty and no appeal,
review or revision is filed against such
order within the time limit specified in this
Act, the Appropriate Assessing Authority
shall after expiry of time limit for filing of
appeal, review or revision shall submit the
complete proposal for sanction of refund,
within a period of 90 days from the date of
expiry of such period to the sanctioning
authority as prescribed.”.
4. Amendment of section 33.— In section
33 of the principle Act, for sub-section (2),
the
following
sub-sections
shall
be
substituted, namely:—
“When any amount refundable to any
dealer or person under an order made under
any provisions of this Act, including refund
admissible to an exporter under sub-section
(3) of section 10, is not refunded within a
period of ninety days, —
(a) where the amount to be refunded
does not exceed rupees fifty thousand, from
the date of order of refund; or
(b) where the amount to be refunded
exceed rupees fifty thousand, from the date
of,—
(i) sanction of amount refundable by
the sanctioning authority as prescribed;
or
(ii) sanction of amount refundable by
the sanctioning authority to an exporter
under sub-section (3) of section 10,
the authority shall pay such person simple
interest at the rate of eight percent per annum
on the said amount from the date immediately
following the day of expiry of the said ninety
days to the day of refund:
Provided that the interest calculable shall
be on the balance of the amount remaining
after adjusting out of the refundable amount
any tax, penalty or other amount due under
this Act, for any year by the person on the
date from which such interest is calculable.”;
5. Validation.— Notwithstanding anything
contained in any judgement, order, decree
or direction of any Court, Tribunal or other
authority to the contrary, no interest on refund
shall be paid or payable under the provisions
of the principal Act before the date of
commencement of the Goa Value Added Tax
(Twelfth Amendment) Act, 2020 and every
action taken or things done including non-
payment of interest on refund shall be
deemed to be in accordance with the
provisions of the principal Act as amended
by this Act, and shall be valid and shall be
deemed to have always been validity done
and accordingly,—
a) no suit, appeal, application or other
proceedings shall lie or be maintained or
continued in any Court or before any
Tribunal, officer or other authority, for
payment of interest on refund under the
provisions of the principal Act before its
amendment under this Act;
b) no Court, Tribunal, officer or other
authority shall enforce any decree or order
directing the payment of interest on refund
under the provisions of the principal Act
before its amendment under this Act.
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Statement of Objects and Reasons
The bill seeks to suitably amend the Goa
Value Added Tax Act, 2005 (Goa Act 9 of
2005), in light of the recent judgment of the
honorable High Court based on the
interpretation of section 33 of Goa Value
Added Tax Act, 2005 read with Rule 30 of the
Goa Value Added Tax Rules, 2005, which in
different from the interpretation/intentions of
the Government of said provisions of the Act,
regarding payment of interest on refund of
Tax.
The Advocate General in its opinion
tendered to the Government has suggested
certain amendment to the Goa Value Added
Tax Act, 2005 (Goa Act 9 of 2005) in order to
do away with the effect of such an
interpretation and to save revenue of the
State.
The Bill seeks to retrospectively bring into
effect the amendments of the proposed bill
notwithstanding contained in any order,
judgment, decree, directions of any authority,
tribunal or court or any other instrument
having force of law and shall apply to all cases
from the date of enactment of the Goa Value
Added Tax (Act 9 of 2005).
The Bill seeks to fix the time limit of giving
refund from 3 months from the date of the
order of the sanctioning authority in case of
an application for refund under sub-section
(3) of section 10.
The Bill also seeks to insert sub-section (10)
to section 29 so as to fix time limit for
assessing authority to submit refund proposal
to competent sanctioning Authority.
Further the Bill seeks to amend sub-section
(2) of section 33 so as to fix the time limit of
giving refund from 90 days from the date of
the order of the sanctioning authority in case
of an application for refund under sub-section
(3) of section 10.
This Bill seeks to achieve the above
object.
Financial Memorandum
The proposed Goa Value Added Tax
(Twelfth Amendment) Bill, 2020 does not
involve any recurring or non-recurring
expenditure from the Consolidated Fund of
the State.
Memorandum Regarding Delegated
Legislation
Clause 2 of the Bill empowers the
Government to make rules for prescribing the
manner of, and the authority for, refunding
the excess input tax credit.
Clause 4 of the Bill empowers the
Government to form rules for prescribing the
authority to issue sanction order.
Assembly Hall,
SHRI PRAMOD P. SAWANT
Porvorim, Goa.
Hon. Chief Minister/
________, 2020.
/Finance Minister.
Assembly Hall,
NAMRATA ULMAN
Porvorim, Goa.
Secretary to the Legislative
________, 2020.
Assembly of Goa.
__________
Governor’s Recommendation under article
207 of the Constitution of India
In pursuance of article 207 of the
Constitution of India, I, Satya Pal Malik, the
Governor of Goa hereby recommend the
introduction and consideration of the Goa
Value Added Tax (Twelfth Amendment) Bill,
2020, by the Legislative Assembly of Goa.
RAJ BHAVAN
SATYA PAL MALIK
Date: 23-07-2020.
Governor of Goa
_________
ANNEXURE
Extracts From The Goa Value Added Tax
Act, 2005 (Goa Act 9 of 2005)
10. Input Tax Credit Exceeding Tax Liability.—
(3) In case of exporter selling goods outside the
territory of India, the excess input tax credit, if
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any, admissible as per provision of this Act,
proportionate to the goods exported and carried
over at the end of any quarter shall be refunded
in the prescribed manner within 3 months from
the date of filing of application claiming the
refund.
29. Assessment.—
9) Where, the Commissioner has reason to
believe that a dealer is liable to pay tax in respect
of any period, but has failed to apply for
registration or has failed to apply for registration
within the time as required by or under this Act
or has failed to file a return as required by section
24, the Commissioner shall proceed to assess, to
the best of his judgement, wherever necessary,
the amount of tax due from the dealer in respect
of such period and all subsequent periods and, in
making such assessment, he shall give the dealer
reasonable opportunity of being heard; and if he
is satisfied that the default is without reasonable
cause, direct the dealer to pay by way of penalty,
in addition to tax assessed, a sum not exceeding
the amount of tax assessed.
33. Refund and Payment of Interest on Amount
Refundable.—
(2) When any amount refundable to any dealer
or person under an order made under any
provisions of this Act, including refund admissible
to an exporter under sub-section (3) of section 10,
is not refunded within ninety days –
(a) of the date of such order is made by any
authority; or
(b) the date of receipt of the order by the
authority, if such order is made by any other
authority; or
(c) of the date of receipt of application for
refund under sub-section (3) of section 10,
the authority shall pay such person simple
interest at the rate of eight percent per annum on
the said amount from the day immediately following
the day of expiry of the said ninety days to the day of
refund:
Provided that the interest calculable shall be on
the balance of the amount remaining after adjusting
out of the refundable amount any tax, penalty or
other amount due under this Act, for any year by the
person on the date from which such interest is
calculable.
LA/LEGN/2020/643
The following bill which was introduced
in the Legislative Assembly of the State of
Goa on 27th July, 2020 is hereby published
for general information in pursuance of Rule–
138 of the Rules of Procedure and Conduct
of Business of the Goa Legislative Assembly.
________
The Indian Stamp (Goa Amendment)
Bill, 2020
(Bill No. 23 of 2020)
A
Bill
further to amend the Indian Stamp Act, 1899
(2 of 1899), as in force in the State of Goa.
BE it enacted by the Legislative Assembly
of Goa in the Seventy-first Year of the
Republic of India as follows:—
1. Short title and commencement.— (1) This
Act may be called the Indian Stamp (Goa
Amendment) Act, 2020.
(2) It shall be deemed to have come on 9th
day of June, 2020.
2. Amendment of Schedule I-A.— In
Schedule I-A of the Indian Stamp Act, 1899
(2 of 1899), as in force in the State of Goa,
against article 4, in column (2), for the words
“Fifty rupees”, the words “Hundred rupees”
shall be substituted.
3. Repeal and Saving.— (1) The Indian
Stamp (Goa Amendment) Ordinance, 2020
(Ordinance No. 6 of 2020) is hereby repealed.
(2) Notwithstanding such repeal, anything
done or any action taken under the Indian
Stamp Act, 1899 (2 of 1899), as amended by
the said Ordinance, shall be deemed to have
been done or taken under the said Act, 1899,
as amended by this Act.
Statement of Objects and Reasons
The Bill seeks to amend Schedule I A of
the Indian Stamp Act, 1899 (2 of 1899)
suitably, so as to increase the Stamp duty
towards affidavit from Rs. 50/- to Rs. 100/-.
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This Bill seeks to repeal the Indian Stamp
(Goa
Amendment)
Ordinance,
2020
(Ordinance No. 6 of 2020) which was
promulgated by the Governor of Goa on
09-06-2020.
Financial Memorandum
Due to present Amendment as contained
in the Bill, additional Revenue will be
collected by the Department, which cannot
be quantified at this stage.
Memorandum Regarding Delegated
Legislation
No delegated legislation is envisaged in
this Bill.
27th July, 2020
SMT. JENNIFER MONSERRATE
Assembly Hall,
Minister for Revenue
Porvorim-Goa.
27th July, 2020
NAMRATA ULMAN
Porvorim-Goa. Secretary to the Legislative
Assembly of Goa
Governor’s Recommendation under article
207 of the Constitution of India
In pursuance of article 207 of the
Constitution of India, I, Satya Pal Malik,
Governor of Goa, hereby recommend the
introduction and consideration of the Indian
Stamp (Goa Amendment) Bill, 2020, by the
Legislative Assembly Goa.
Place: Raj Bhavan
SATYA PAL MALIK
Donapaul, Goa.
Governor of Goa
Date:
________
ANNEXURE
Extract of Schedule I-A Article 4 of the Indian
Stamp Act, 1899 (2 of 1899)
(iii) against Article 4, in column (2), for the words
“Twenty rupees, the words “Fifty rupees” shall be
substituted;
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