Panaji, 17th August, 2020 (Sravana 26, 1942)

SERIES I No. 20

Reg. No. G-2/RNP/GOA/32/2018-2020

RNI No. GOAENG/2002/6410

PUBLISHED BY AUTHORITY

Department of Law

Legal Affairs Division

Notification

7/10/2020-LA

The Goa Motor Vehicles Tax (3rd

Amendment) Act, 2020 (Goa Act 11 of 2020),

which has been passed by the Legislative

Assembly of Goa on 27-07-2020 and assented

to by the Governor of Goa on 12-08-2020, is

hereby published for the general information

of the public.

Dnyaneshwar Raut Dessai, Joint Secretary

(Law).

Porvorim, 17th August, 2020.

________

The Goa Motor Vehicles Tax

(3rd Amendment) Act, 2020

(Goa Act 11 of 2020) [12-08-2020]

ACT

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:—

725

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

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

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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”.

Secretariat,

CHOKHA RAM GARG

Porvorim, Goa.

Secretary to the

Dated: 17-08-2020

Government of Goa

Law Department

(Legal Affairs).

________

Notification

7/11/2020-LA

The Goa Agricultural Produce Marketing

(Development and Regulation) (Amendment)

Act, 2020 (Goa Act 10 of 2020), which has

been passed by the Legislative Assembly of

Goa on 27-07-2020 and assented to by the

Governor of Goa on 12-08-2020, is hereby

published for the general information of the

public.

Dnyaneshwar Raut Dessai, Joint Secretary

(Law).

Porvorim, 17th August, 2020.

________

The Goa Agricultural Produce Marketing

(Development and Regulation)

(Amendment) Act, 2020

(Goa Act 10 of 2020) [12-08-2020]

ACT

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.

(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

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;”;

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(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

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

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;

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“(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;

(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

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

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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.

(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

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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.

(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

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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

“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

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.

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(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:—

“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

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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

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

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.

payment to the seller as specified under

clause (b) above within 5 days from the day

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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.

(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

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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

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

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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;

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

the

Goa

Agricultural Produce Marketing (Develop-

ment 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

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

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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;

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

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.

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(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

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,

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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

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

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:

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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;

(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;

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(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;

(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

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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.

Secretariat,

CHOKHA RAM GARG

Porvorim, Goa.

Secretary to the

Dated: 17-08-2020

Government of Goa

Law Department

(Legal Affairs).

________

Notification

7/13/2020-LA

The Goa (Recovery of Arrears of Tax

through Settlement) (Amendment) Act, 2020

(Goa Act 12 of 2020), which has been passed

by the Legislative Assembly of Goa on

27-07-2020 and assented to by the Governor

of Goa on 12-08-2020, is hereby published

for the general information of the public.

Dnyaneshwar Raut Dessai, Joint Secretary

(Law).

Porvorim, 17th August, 2020.

_________

The Goa (Recovery of Arrears of Tax

through Settlement) (Amendment)

Act, 2020

(Goa Act 12 of 2020) [12-08-2020]

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 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

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

OFFICIAL GAZETTE — GOVT. OF GOA

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17TH AUGUST, 2020

743

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

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:—

OFFICIAL GAZETTE — GOVT. OF GOA

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17TH AUGUST, 2020

744

(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,

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.

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 :

The trade name of the business :

(5) Address of the Business.—

(i) Principal place of business

(ii) Factory premises

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 20

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17TH AUGUST, 2020

745

(6) Present postal address, if

it is different from (5)

above

(7) Period in respect of

assessment of tax, interest

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

copy/ies

challans):

(iv) In case the appeal is pending

before Assistant Commi-

ssioner

Additional

Commissioner, whether ten

percent of the disputed

amount is already paid? If yes,

furnish details. (Please

enclose

copy/ies

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

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.____________________

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 20

(EXTRAORDINARY No. 2)

17TH AUGUST, 2020

746

Arrears in respect of period of assessment

01-04- _____ to 31-03-_____

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.

Secretariat,

CHOKHA RAM GARG

Porvorim, Goa.

Secretary to the

Dated: 17-08-2020

Government of Goa

Law Department

(Legal Affairs).

Notification

7/14/2020-LA

The Goa Goods and Services Tax (Second

Amendment) Act, 2020 (Goa Act 13 of 2020),

which has been passed by the Legislative

Assembly of Goa on 27-07-2020 and assented

to by the Governor of Goa on 12-08-2020, is

hereby published for the general information

of the public.

Dnyaneshwar Raut Dessai, Joint Secretary

(Law).

Porvorim, 17th August, 2020.

_________

The Goa Goods and Services Tax (Second

Amendment) Act, 2020

(Goa Act 13 of 2020) [12-08-2020]

ACT

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.

(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

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

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 20

(EXTRAORDINARY No. 2)

17TH AUGUST, 2020

747

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

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

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 20

(EXTRAORDINARY No. 2)

17TH AUGUST, 2020

748

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;

“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)

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.

Secretariat,

CHOKHA RAM GARG

Porvorim, Goa.

Secretary to the

Dated: 17-08-2020

Government of Goa

Law Department

(Legal Affairs).

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 20

(EXTRAORDINARY No. 2)

17TH AUGUST, 2020

749

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7/15/2020-LA

The Court-Fees (Goa Amendment) Act, 2020 (Goa Act 14 of 2020), which has been passed

by the Legislative Assembly of Goa on 27-07-2020 and assented to by the Governor of Goa

on 12-08-2020, is hereby published for the general information of the public.

Dnyaneshwar Raut Dessai, Joint Secretary (Law).

Porvorim, 17th August, 2020.

_________

The Court-Fees (Goa Amendment) Act, 2020

(Goa Act 14 of 2020)

[12-08-2020]

ACT

further to amend the Court-Fees Act, 1870 (7 of 1870), 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 Court-Fees (Goa

Amendment) Act, 2020.

2. It shall come into force at once.

2. Amendment of Schedule I and Schedule II.— For the existing Schedule I and Schedule

II of the Court-Fees Act, 1870 (7 of 1870), as in force in the State of Goa, the following

Schedules shall be substituted, namely:—

“SCHEDULE I A

Ad valorem Fees

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 20

(EXTRAORDINARY No. 2)

17TH AUGUST, 2020

750

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17TH AUGUST, 2020

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OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 20

(EXTRAORDINARY No. 2)

17TH AUGUST, 2020

759

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Secretariat,

CHOKHA RAM GARG

Porvorim, Goa.

Secretary to the

Dated: 17-08-2020

Government of Goa

Law Department (Legal Affairs).

__________

Notification

7/16/2020-LA

The Goa Value Added Tax (Twelfth

Amendment) Act, 2020 (Goa Act 15 of 2020),

which has been passed by the Legislative

Assembly of Goa on 27-07-2020 and assented

to by the Governor of Goa on 12-08-2020, is

hereby published for the general information

of the public.

Dnyaneshwar Raut Dessai, Joint Secretary

(Law).

Porvorim, 17th August, 2020.

________

The Goa Value Added Tax (Twelfth

Amendment) Act, 2020

(Goa Act 15 of 2020) [12-08-2020]

ACT

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

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

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 20

(EXTRAORDINARY No. 2)

17TH AUGUST, 2020

760

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

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

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.

Secretariat,

CHOKHA RAM GARG

Porvorim, Goa.

Secretary to the

Dated: 17-08-2020

Government of Goa

Law Department

(Legal Affairs).

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