797

Panaji, 16th September, 2022 (Bhadra 25, 1944)

SERIES I No. 24

Reg. No. RNP/GOA/32/2021-2023

RNI No. GOAENG/2002/6410

PUBLISHED BY AUTHORITY

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

GOVERNMENT OF GOA

Department of Finance

Debt Management Division

Notification

5-1-2022-Fin(DMU)

Government of Goa hereby notifies the sale

of Goa Government Stock (Securities) of

15-year tenure for an aggregate amount of

Rs. 100.00 crore (Nominal). The sale will be

subject to the terms and conditions spelt out

in this notification (called specific notification)

as also the terms and conditions specified in

the General Notification No. 1-45-2005/Fin

(DMU)/572 dated April 25, 2017 of Govern-

ment of Goa.

Object of the Loan

1. (i) The proceeds of the loans will be

utilized for financing capital expenditure

in connection with the development

programmes of the Government of Goa.

(ii) Consent of Central Government has

been obtained to the floatation of this loan as

required by Article 293(3) of the Constitution

of India.

Method of issue

2. Government stock will be sold through

the Reserve Bank of India, Mumbai Office

(PDO) Fort, Mumbai - 400 001 by auction in

the manner as prescribed in paragraph 6.1

of the General Notification No. 1-45-2005/Fin

(DMU)/572 dated April 25, 2017 at a coupon

rate to be determined by the Reserve Bank

of India at the yield based auction under

multiple price formats.

Allotment to Non-competitive Bidders

3. The Governments stock up to 10% of the

notified amount of the sale will be

allotted to eligible individuals and institutions

subject to a maximum limit of 1% of the

notified amount for a single bid as per the

Revised Scheme for Non-competitive Bidding

Facility in the Auctions of State Government

Securities of the General Notification

(Annexure II).

Place and Date of Auction

4. The auction will be conducted by the

Reserve Bank of India, at its Mumbai Office,

Fort, Mumbai 400 001 on September 20, 2022.

Bids for the auction should be submitted in

electronic format on the Reserve Bank of

India Core Banking Solution (E-Kuber) system

as stated below on September 20, 2022.

(a) The competitive bids shall be

submitted electronically on the Reserve

Bank of India Core Banking Solution

(E-Kuber) system between 10:30 a.m. to

11:30 a.m.

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798

(b) The non-competitive bids shall be

submitted electronically on the Reserve

Bank of India Core Banking Solution

(E-Kuber) system between 10:30 a.m. to

11:00 a.m.

Result of the Auction

5. The result of the auction shall be

displayed by the Reserve Bank of India

on its website on the same day. The

payment by successful bidders will be on

September 21, 2022.

Method of Payment

6. Successful bidders will make payments

on September 21, 2022 before close of

banking hours by means of cash, bankers’

cheque/pay order, demand draft payable at

Reserve Bank of India, Mumbai/Mumbai or a

cheque drawn on their account with Reserve

Bank of India, Mumbai (Fort)/Mumbai.

Tenure

7. The stock will be of 15-year tenure.

The tenure of the stock will commence on

September 21, 2022.

Date of Repayment

8. The loan will be repaid at par on

September 21, 2037.

Rate of Interest

9. The cut-off yield determined at the

auction will be the coupon rate percent per

annum on the stock sold at the auction.

The interest will be paid on March 21 and

September 21.

Eligibility of Securities

10. The investment in Government Stock

will be reckoned as an eligible Investment in

Government Securities by banks for the

purpose of Statutory Liquidity Ratio (SLR)

under section 24 of the Banking Regulation

Act, 1949. The stocks will qualify for the ready

forward facility.

By order and in the name of the Governor

of Goa.

Dr. V. Candavelou, Principal Secretary

(Finance).

Porvorim, 15th September, 2022.

Department of Law

Legal Affairs Division

Notification

7/25/2022-LA

The Goa Town and Country Planning

(Amendment) Act, 2022 (Goa Act 17 of 2022),

which has been passed by the Legislative

Assembly of Goa on 22-07-2022 and assented

to by the Governor of Goa on 06-09-2022, is

hereby published for the general information

of the public.

Dnyaneshwar Raut Dessai, Joint Secretary

(Law).

Porvorim, 16th September, 2022.

_________

The Goa Town and Country Planning

(Amendment) Act, 2022

(Goa Act No. 17 of 2022) [06-09-2022]

ACT

further to amend the Goa Town and Country

Planning Act, 1974 (Act 21 of 1975).

BE it enacted by the Legislative Assembly

of Goa in the Seventy-third Year of the

Republic of India as follows:—

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

Act may be called the Goa Town and Country

Planning (Amendment) Act, 2022.

(2) It shall come into force on such date as

the Government may, by notification in the

Official Gazette, appoint.

2. Amendment of section 2.— In section 2 of

the Goa Town and Country Planning Act, 1974

(Act 21 of 1975) (hereinafter referred to as the

“principal Act”,—

(i) After clause (19), the following clause

shall be inserted, namely:—

“(19A) “local planning area” means an

area other than planning area;”.

(ii) after clause (30), the following clause

shall be inserted, namely:—

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“(31) “Zoning Plan” means a Zoning

Plan prepared under this Act.”.

3. Insertion of new sections 17D and 17E.—

After section 17C of the principal Act, the

following sections shall be inserted, namely:—

“17D. Power to direct preparation of

Zoning Plan.— (1) The Government may

direct the Chief Town Planner (Planning) to

prepare a Zoning Plan in respect of the

whole or any part or parts of the local

planning area.

(2) The Zoning Plan referred under sub-

-section (1) shall be prepared after

consultation with the concerned local

authority or authorities and it shall be within

the broad framework of regional plan.

(3) The provisions of sections 12, 13, 14

and 15 of this Act shall mutatis mutandis

apply for preparation of Zoning Plan.

17E. Contents of Zoning Plan.— (1) The

Zoning Plan shall,—

(a) indicate, define and provide for all the

matters that have to be, or may be,

indicated, defined and provided for in the

regional plan with such modifications as the

Government deems fit;

(b) indicate, define and provide for—

(i) areas to be reserved for agriculture,

public and semi-public open spaces,

parks, playgrounds, gardens, and other

recreational uses, green belts and natural

reserves;

(ii) comprehensive land allocation of

areas or zones for residential, commercial,

industrial, public utilities, agricultural and

other purposes;

(iii) complete road and street pattern

and traffic circulation pattern for present

and future requirements;

(iv)

major

road

and

street

improvements;

(v) areas reserved for public buildings

and institutions and for new civic

development;

(vi) areas for future development and

expansion, and areas for new housing;

(vii) amenities, services and utilities;

(viii) such other matters as may be

prescribed or as may be directed by the

Government or the Board to be indicated,

defined, and provided for;

within each zone, the location, height,

number of storeys and size of buildings and

other structures, the size of yards, courts

and other open spaces and the use of

buildings, structures and land;

(2) Zoning Plan for local planning area

may,—

(a) indicate, define and provide for,—

(i) all such matters including planning

standards, gross and new density and

such

guiding

principles

the

Government may consider expedient to

be indicated, defined and provided for in

the regional Plan;

(ii) detailed development of specific

areas for housing, shopping centres,

industrial

areas,

civic

centres,

educational and cultural institutions, rain

water harvesting, garbage management,

cattle pounds and other public utilities;

(iii) control of architectural features,

elevation and frontage of buildings and

structures;

(b) designate, any land as land subject to

acquisition for any public purpose, and in

particular, but without prejudice to the

generality of this provision for the

purposes of:—

(i) the State Governments, or for any

local authority or other authority

established by law and public utility

concerns;

(ii) dealing satisfactorily with the areas

of bad layout or obsolete development,

slum areas for re-location of population;

(iii) providing for open spaces, parks

and playgrounds;

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800

(iv) securing the use of the land in the

manner specified in the regional plan;

(v) any of the matters as are referred to

in clause (a).

transferable development right, transferable

development

right

for

posterity,

accommodation reservation or any other

similar technique for promoting planned

development.

(3) Subject to such rules as may be made

for regulating the form and contents of a Zoning

Plan, any such plan shall include such maps

and such descriptive matters as may be

necessary to explain and illustrate the

proposals included in that plan.”.

4. Insertion of new section 99A.— After

section 99 of the principal Act, the following

section shall be inserted, namely:—

“99A. Power to engage consultant or set

up a special function agency.— The

Planning and Development Authority or the

Chief Town Planner (Planning) with the prior

approval or upon direction of the

Government may engage a consultant or set

up special function agency for performance

of such specific function consistent with the

objects of this Act, where it is of the opinion

that such function requires highest level of

efficiency.”.

5. Amendment of section 110.— In section

110 of the principal Act, for sub-section (3),

the following sub-section shall be substituted,

namely:—

(3) Any person who obstructs the entry

of a person empowered or authorised under

this section to enter into or upon any land

or building or molests such person after

such entry shall be punishable with fine

which may extend to ten thousand rupees.”.

6. Amendment of section 115.— In section

115 of the principal Act, for sub-section (4),

the following sub-section shall be substituted,

namely:—

“(4) If any officer having custody of a plan,

scheme makes or causes to be made any

change in such plan, scheme or in any part,

such change not being authorised by or

under the provisions of this Act, he shall be

liable for disciplinary action.”.

7. Amendment of section 123.— In section

123 of the principal Act, for the expression

“with fine which may be extend to two

hundred rupees or with imprisonment for a

term which may be extend to two months”,

the expression “with fine which may extend

upto ten thousand rupees” shall be

substituted.

Secretariat,

SANDIP JACQUES

Porvorim, Goa.

Secretary to the

Dated: 16-09-2022.

Government of Goa,

Law Department

(Legal Affairs).

———

Notification

7/11/2022-LA

The Goa Goods and Services Tax

(Amendment) Act, 2022 (Goa Act 18 of 2022),

which has been passed by the Legislative

Assembly of Goa on 15-07-2022 and assented

to by the Governor of Goa on 06-09-2022, is

hereby published for the general information

of the public.

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

Porvorim, 16th September, 2022.

_________

The Goa Goods and Services

Tax (Amendment) Act, 2022

(Goa Act No. 18 of 2022) [06-09-2022]

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-third Year of the

Republic of India as follows:—

OFFICIAL GAZETTE — GOVT. OF GOA

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801

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

Act may be called the Goa Goods and

Services Tax (Amendment) Act, 2022.

(2) The provisions of this Act shall come

into force on such date as the Government

may, by notification in the Official Gazette,

appoint.

2. Amendment of section 16.–– In the Goa

Goods and Services Tax Act, 2017 (Goa Act 4

of 2017) (hereinafter referred to as the

“principal Act”), in section 16,––

(a) in sub-section (2),––

(i) after clause (b), the following clause

shall be inserted, namely:—

“(ba) the details of input tax credit

in respect of the said supply

communicated to such registered

person under section 38 has not been

restricted;”;

(ii) in clause (c), the words, figures and

letter “or section 43A” shall be omitted;

(b) in sub-section (4), for the words and

figures “due date of furnishing of the return

under section 39 for the month of

September”, the words “thirtieth day of

November” shall be substituted.

3. Amendment of section 29.— In section

29 of the principal Act, in sub-section (2),––

(a) in clause (b), for the words “returns

for three consecutive tax periods”, the

words “the return for a financial year

beyond three months from the due date of

furnishing the said return” shall be

substituted;

(b) in clause (c), for the words “a

continuous period of six months”, the

words “such continuous tax period as may

be prescribed” shall be substituted.

4. Amendment of section 34.— In section

34 of the principal Act, in sub-section (2), for

the word “September”, the words “the

thirtieth day of November” shall be

substituted.

5. Amendment of section 37.— In section

37 of the principal Act,––

(a) in sub-section (1),––

(i) after the expression “shall furnish,

electronically,”, the words “subject to

such conditions and restrictions and”

shall be inserted;

(ii)

for

the

words

“shall

communicated to the recipient of the

said supplies within such time and in

such manner as may be prescribed”, the

expression “shall, subject to such

conditions and restrictions, within such

time and in such manner as may be

prescribed, be communicated to the

recipient of the said supplies” shall be

substituted;

(iii) the first proviso shall be omitted;

(iv) in the second proviso, for the

words “Provided further that”, the words

“Provided that” shall be substituted;

(v) in the third proviso, for the words

“Provided also that”, the words

“Provided further that” shall be

substituted;

(b) sub-section (2) shall be omitted;

(i) the words and figures “and which

have remained unmatched under section

42 or section 43” shall be omitted;

(ii) in the first proviso, for the words

and figures “furnishing of the return

under section 39 for the month of

September”, the words “the thirtieth day

of November” shall be substituted;

(d) after sub-section (3), the following

sub-section shall be inserted, namely:––

“(4) A registered person shall not be

allowed to furnish the details of outward

supplies under sub-section (1) for a tax

period, if the details of outward supplies

for any of the previous tax periods has

not been furnished by him:

Provided that the Government may, on

the recommendations of the Council, by

notification, subject to such conditions

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and restrictions as may be specified

therein, allow a registered person or a

class of registered persons to furnish the

details of outward supplies under sub-

section (1), even if he has not furnished

the details of outward supplies for one

or more previous tax periods.”.

6. Substitution of section 38.— For section

38 of the principal Act, the following section

shall be substituted, namely:––

“38. Communication of details of inward

supplies and input tax credit.–– (1) The

details of outward supplies furnished by

the registered persons under sub-section

(1) of section 37 and of such other supplies

as may be prescribed, and an auto-

generated statement containing the details

of input tax credit shall be made available

electronically to the recipients of such

supplies in such form and manner, within

such time, and subject to such conditions

and restrictions as may be prescribed.

(2) The auto-generated statement under

sub-section (1) shall consist of,––

(a) details of inward supplies in

respect of which credit of input tax may

be available to the recipient; and

(b) details of supplies in respect of

which such credit cannot be availed,

whether wholly or partly, by the

recipient, on account of the details of the

said supplies being furnished under sub-

section (1) of section 37,—

(i) by any registered person within

such period of taking registration as

may be prescribed; or

(ii) by any registered person, who

has defaulted in payment of tax and

where such default has continued for

such period as may be prescribed; or

(iii) by any registered person, the

output tax payable by whom in

accordance with the statement of

outward supplies furnished by him

under the said sub-section during such

period, as may be prescribed, exceeds

the output tax paid by him during the

said period by such limit as may be

prescribed; or

(iv) by any registered person who,

during such period as may be

prescribed, has availed credit of input

tax of an amount that exceeds the

credit that can be availed by him in

accordance with clause (a), by such

limit as may be prescribed; or

(v) by any registered person, who

has defaulted in discharging his tax

liability in accordance with the

provisions of sub-section (12) of section

49 subject to such conditions and

restrictions as may be prescribed; or

(vi) by such other class of persons

as may be prescribed.”.

7. Amendment of section 39.— In section

39 of the principal Act,––

(a) in sub-section (5), for the word

“twenty”, the word “thirteen” shall be

substituted;

(b) in sub-section (7), for the first proviso,

the following proviso shall be substituted,

namely:––

“Provided that every registered person

furnishing return under the proviso to

sub-section (1) shall pay to the

Government, in such form and manner,

and within such time, as may be

prescribed,––

(a) an amount equal to the tax due

taking into account inward and

outward supplies of goods or services

or both, input tax credit availed, tax

payable and such other particulars

during a month; or

(b) in lieu of the amount referred to

in clause (a), an amount determined

in such manner and subject to such

conditions and restrictions as may be

prescribed.”;

(i) for the expression “Subject to

the provisions of sections 37 and 38,

if”, the word “Where” shall be

substituted;

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(ii) in the proviso, for the words

“the due date for furnishing of return

for the month of September or

second quarter”, the words “the

thirtieth day of November” shall be

substituted;

(d) in sub-section (10), for the words

“has not been furnished by him”, the

following shall be substituted, namely:—

“or the details of outward supplies

under sub-section (1) of section 37 for

the said tax period has not been

furnished by him:

Provided that the Government may,

on the recommendations of the

Council, by notification, subject to such

conditions and restrictions as may be

specified therein, allow a registered

person or a class of registered persons

to furnish the return, even if he has

not furnished the returns for one or

more previous tax periods or has not

furnished the details of outward

supplies under sub-section (1) of

section 37 for the said tax period.”.

8. Substitution of section 41.— For section

41 of the principal Act, the following section

shall be substituted, namely:––

“41. Availment of input tax credit.— (1)

Every registered person shall, subject to

such conditions and restrictions as may be

prescribed, be entitled to avail the credit

of eligible input tax, as self-assessed, in his

return and such amount shall be credited

to his electronic credit ledger.

(2) The credit of input tax availed by a

registered person under sub-section (1) in

respect of such supplies of goods or

services or both, the tax payable whereon

has not been paid by the supplier, shall be

reversed along with applicable interest, by

the said person in such manner as may be

prescribed:

Provided that where the said supplier

makes payment of the tax payable in

respect of the aforesaid supplies, the said

registered person may re-avail the amount

of credit reversed by him in such manner

as may be prescribed.”.

9. Omission of sections 42, 43 and 43A.—

Sections 42, 43 and 43A of the principal Act

shall be omitted.

10. Amendment of section 47.— In section

47 of the principal Act, in sub-section (1),––

(a) the words “or inward” shall be

omitted;

(b) the words and figures “or section 38”

shall be omitted;

39 or section 45”, the words and figures

“or section 52” shall be inserted.

11. Amendment of section 48.— In section

48 of the principal Act, in sub-section (2), the

expression “, the details of inward supplies

under section 38” shall be omitted.

12. Amendment of section 49.— In section

49 of the principal Act,––

(a) in sub-section (2), the words, figures

and letter “or section 43A” shall be omitted;

(b) in sub-section (4), after the words

“subject to such conditions”, the words

“and restrictions” shall be inserted;

sub-section shall be inserted, namely:—

“(12) Notwithstanding anything

contained in this Act, the Government

may, on the recommendations of the

Council, subject to such conditions and

restrictions, specify such maximum

proportion of output tax liability under

this Act or under the Integrated Goods

and Services Tax Act, 2017 (Act 13 of

2017) which may be discharged through

the electronic credit ledger by a

registered person or a class of registered

persons, as may be prescribed.”.

13. Amendment of section 50.— In section

50 of the principal Act, for sub-section (3),

the following sub-section shall be substituted

and shall be deemed to have been

substituted with effect from the 1st day of

July, 2017, namely:––

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“(3) Where the input tax credit has been

wrongly availed and utilised, the registered

person shall pay interest on such input tax

credit wrongly availed and utilised, at such

rate not exceeding twenty-four per cent.

as may be notified by the Government, on

the recommendations of the Council, and

the interest shall be calculated, in such

manner as may be prescribed.”.

14. Amendment of section 52.— In section

52 of the principal Act, in sub-section (6), in

the proviso, for the words “due date for

furnishing of statement for the month of

September”, the words “thirtieth day of

November” shall be substituted.

15. Amendment of section 54.— In section

54 of the principal Act,––

(a) in sub-section (1), in the proviso, for

the words and figures “the return furnished

under section 39 in such”, the words “such

form and” shall be substituted;

(b) in sub-section (2), for the words “six

months”, the words “two years” shall be

substituted;

brackets and figure “under sub-section (3)”

shall be omitted;

(d) in the Explanation, in clause (2), after

sub-clause (b), the following sub-clause

shall be inserted, namely:––

“(ba) in case of zero-rated supply of

goods or services or both to a Special

Economic Zone developer or a Special

Economic Zone unit where a refund of

tax paid is available in respect of such

supplies themselves, or as the case may

be, the inputs or input services used in

such supplies, the due date for furnishing

of return under section 39 in respect of

such supplies;”.

Secretariat,

SANDIP JACQUES

Porvorim, Goa.

Secretary to the

Dated: 16-09-2022.

Government of Goa,

Law Department

(Legal Affairs).

Notification

7/20/2022-LA

The Goa Essential Services Maintenance

(Amendment) Act, 2022 (Goa Act 19 of 2022),

which has been passed by the Legislative

Assembly of Goa on 22-07-2022 and assented

to by the Governor of Goa on 08-09-2022, is

hereby published for the general information

of the public.

D. S. Raut Desai, Joint Secretary (Law).

Porvorim, 16th September, 2022.

_________

The Goa Essential Services Maintenance

(Amendment) Act, 2022

(Goa Act No. 19 of 2022) [08-09-2022]

ACT

to amend the Goa Essential Services

Maintenance Act, 1988 (Goa Act No. 20

of 1989).

Be it enacted by the Legislative Assembly

of Goa in the Seventy-third Year of the

Republic of India as follows:—

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

Act may be called the Goa Essential Services

Maintenance (Amendment) Act, 2022.

(2) It shall come into force on such date as

the Government may by notification in the

Official Gazette, appoint.

2. Amendment of section 4.— In section 4

of the Goa Essential Services Maintenance

Act, 1988 (Goa Act No. 20 of 1989) (hereinafter

referred to as the “principal Act”),—

(i) for the words “six months”, the words

“three years” shall be substituted;

(ii) for the words “fine which may extend

to two hundred rupees”, the words

“minimum fine of rupees one thousand”

shall be substituted.

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3. Amendment of section 5.— In section 5

of the principal Act,—

(i) for the words “one year”, the words

“three years” shall be substituted;

(ii) for the words “fine which may extend

to one thousand rupees”, the words

“minimum fine of rupees five thousand” shall

be substituted.

4. Amendment of section 6.— In section 6

of the principal Act,—

(i) for the words “one year”, the words

“three years” shall be substituted;

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(ii) for the words “fine which may extend

to one thousand rupees”, the words

“minimum fine of rupees five thousand” shall

be substituted.

5. Amendment of section 9.— In title and in

section 9 of the principal Act, for the word

“non-bailable”, wherever it occurs, the

expression “cognizable and non-bailable”

shall be substituted.

Secretariat,

SANDIP JACQUES

Porvorim, Goa.

Secretary to the

Dated: 16-09-2022.

Government of Goa,

Law Department

(Legal Affairs).