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Panaji, 27th May, 2020 (Jyaistha 6, 1942)

SERIES I No. 8

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

RNI No. GOAENG/2002/6410

PUBLISHED BY AUTHORITY

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

EXTRAORDINARY

No. 2

GOVERNMENT OF GOA

Department of Law & Judiciary

Legal Affairs Division

Notification

8/6/2020-LA

The Goa (Recovery of Arrears of Tax

through Settlement) (Amendment) Ordinance,

2020 (Ordinance No. 3 of 2020), which has

been promulgated by the Governor of Goa

on 20-05-2020, is hereby published for the

general information of the public.

D. S. Raut Dessai, Joint Secretary (Law)-III.

Porvorim, 27th May, 2020.

_________

The Goa (Recovery of Arrears of Tax

through Settlement) (Amendment)

Ordinance, 2020

(Ordinance No. 3 of 2020)

Promulgated by the Governor of Goa in the

Seventy-first Year of Republic of India.

An Ordinance further to amend the Goa

(Recovery of Arrears of Tax through

Settlement) Act, 2009 (Goa Act 17 of 2009).

Whereas, the Legislative Assembly of the

State of Goa is not in session and the Governor

of Goa is satisfied that circumstances exist

which render it necessary for him to take

immediate action.

Now, therefore, in exercise of the powers

conferred by clause (1) of article 213 of the

Constitution of India, the Governor of Goa is

pleased to promulgate the following

Ordinance, namely:—

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

Ordinance may be called the Goa (Recovery

of Arrears of Tax through Settlement)

(Amendment) Ordinance, 2020.

(2) It shall come into force at once.

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

OFFICIAL GAZETTE — GOVT. OF GOA

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27TH MAY, 2020

220

March, 2016, in case where such

assessment 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.”;

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 already

decided or settled before commencement

of the Goa (Recovery of Arrears of Tax

through

Settlement)

(Amendment)

Ordinance, 2020 shall not be taken up.”.

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) Ordinance, 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, 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), 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, 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) 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 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

OFFICIAL GAZETTE — GOVT. OF GOA

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27TH MAY, 2020

221

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 the said order

on the date of commencement of the Goa

(Recovery of Arrears of Tax through

Settlement) (Amendment) Ordinance, 2020,

such arrears shall be settled at the

rate of 100% of the arrears of tax and

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/appeal/

/revision or in any other suit or writ petition,

filed before any court of law, on the date of

commencement of the Goa (Recovery of

Arrears of Tax through Settlement)

(Amendment) Ordinance, 2020, such

arrears shall be settled at the rate of 50%

of the arrears of tax and interest levied

thereon and/or penalty imposed thereof

shall be waived fully.

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.

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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

(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 it is Sales Tax/CST/

(Enclose copy of the assessment

Luxury Tax/Entertainment Tax/

order for reference.)

/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) In case the appeal is pending before Assistant

Commissioner 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,

so pending.

(10) Details of declaration forms or certificates

(i) Type of form/certificate

(ii) Total No. of forms/certificates

(iii) Total assessable value of above

(iv) Tax assessed on above

(v) Arrears after considering forms/certificates

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(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

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-_____________

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

OFFICIAL GAZETTE — GOVT. OF GOA

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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 photocopy of the receipted copy thereof to this office.

Date:

Signature

(Seal)

Designation

......................................................................................

(Appropriate designated authority)”.

………………………………………………………………………………...................................................................................

Place : Raj Bhavan.

SATYA PAL MALIK

Date : 20-05-2020.

Governor of Goa.

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