Panaji, 3rd August, 2023 (Sravana 12, 1945)

SERIES I No. 18

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

RNI No. GOAENG/2002/6410

PUBLISHED BY AUTHORITY

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

1665

GOVERNMENT OF GOA

Goa Legislature Secretariat

___

Notifcation

LA/LEGN/2023/1381

The following bill which was introduced in

the Legislative Assembly of the State of Goa

on 20th July, 2023 is hereby published for

general information in pursuance of Rule-138

of the Rules of Procedure and Conduct of

Business of the Goa Legislative Assembly.

________

The Goa Succession, Special

Notaries and Inventory Proceeding

(Amendment) Bill, 2023

(Bill No. 26 of 2023)

BILL

further to amend the Goa Succession, Special

Notaries and Inventory Proceeding Act,

2012 (Goa Act 23 of 2016).

BE it enacted by the Legislative Assembly

of Goa in the Seventy-fourth Year of the

Republic of India as follows:-

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

Act may be called the Goa Succession,

SUPPLEMENT

Special Notaries and Inventory Proceeding

(Amendment) Act, 2023.

(2) It shall be deemed to have come into

force on 21st day of December, 2016.

2. Amendment of section 52.— In section

52 of the Goa Succession, Special Notaries

and Inventory Proceeding Act, 2012 (Goa Act

23 of 2016) (hereinafter referred to as the

“principal Act”),—

(i) for sub-section (1), the following

sub-section shall be substituted, namely:—

“(1) The legal succession shall devolve

in the following order:-

(i) on the descendants;

(ii) on the surviving spouse;

(iii) on the ascendants, subject to

the provisions of sub-section (2) of

section 72;

(iv) on the brothers and sisters and

their descendants;

(v) on the collaterals not comprised

in clause (iv) upto the 6th degree;

(vi) on the State, provided that, in

the absence of testamentary or

intestate heir of a beneficial owner or

of an emphyteusis, the property shall

revert to the direct owner.

Explanation.— The provisions of this sub-

-section as amended by the Goa Succession,

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Special Notaries and Inventory Proceeding

(Amendment) Act, 2023 shall be applicable

to the cases/appeals pending before different

courts, however the said amendment shall

not disturb the rights which got crystallized

before the enactment of the said Act, 2023.”.

(ii) in sub-section (2), for the expression

“clauses (i), (ii) and (iii) of sub-section (1)”,

the expression “clauses (i), (iii) and (iv) of

sub-section (1)” shall be substituted.

3. Amendment of section 72.— In section

72 of the principal Act,—

(i)sub-section (1), for the expression

“Where a person dies without descendents,

his father and mother shall succeed to

him”, the expression “Where a person dies

without descendents and spouse, his father

and mother shall succeed to him” shall be

substituted;

(ii) for sub-section (3), the following sub-

section shall be substituted, namely:-

“(3)

Where

the

parents

have

acknowledged that they are the parents

of a child during the lifetime of the child,

and the child dies without issue and

spouse, the inheritance shall devolve

upon his parents or one of them,

as the case may be; where, in the

circumstances mentioned above, such

child dies without issue but leaving a

surviving

spouse,

the

surviving

spouse shall succeed to the entire

inheritance.”.

4. Substitution of section 76.— For section

76 of the principal Act, the following section

shall be substituted, namely:-

“76. Succession of brothers, sisters and

their descendants.— In default of

descendents, spouse and ascendants and

where the estate leaver has not

disposed off his assets, his brothers,

sisters and, in a representative capacity,

their descendants, shall inherit the

assets.”.

5. Amendment of section 77.— In section

77 of the principal Act, for the expression

“In default of descendants, ascendants,

brothers, sisters and their descendents, the

surviving spouse shall succeed,”, the

expression “In default of descendants, the

surviving spouse shall succeed,” shall be

substituted.

6. Substitution of section 83.— For section

83 of the principal Act, the following section

shall be substituted, namely:-

“83. Disposable portion.— The portion

which the testator may freely dispose off

shall be called the disposable portion and

it shall consist of half of the estate of the

estate leaver, except as provided

hereunder:—

(a) Legitime of the descendants:

Where the estate leaver has children or

descendants at the time of his death,

their legitime shall consist of half of the

inheritance.

(b) Legitime of the spouse: Where the

estate leaver has no children or

descendants at the time of his death but

his spouse is alive, her legitime shall

consist of entire inheritance.

estate leaver has no children or

descendants and spouse at the time of

his death but either his mother or father

is alive, their legitime shall consist of

entire inheritance.

(d) Legitime of other ascendants:

Where the estate leaver has at the time

of his death ascendants other than the

father or mother, their legitime

shall consist of one third of the

inheritance.”.

Statement of Objects and Reasons

The order of legal succession as laid down

under sub-section (1) of section 52 of the Goa

Succession, Special Notaries and Inventory

Proceeding Act, 2012 (Goa Act 23 of 2016)

(hereinafter referred to as the “said Act”) was

rectified by carrying out an amendment to

said sub-section (1) of section 52 vide the

Goa Succession, Special Notaries and

Inventory Proceeding (Amendment) Act,

2022 (Goa Act 13 of 2022). The said

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Amendment Act, 2022 came into force with effect from 8th day of November, 2022. The Bill

now seeks to make provision for making applicable amendment to said sub-section (1) of

section 52 to pending cases/appeals, however the said amendment shall not disturb the

rights which got crystallized before the enactment of this legislation. The amendments as

proposed to sections 72, 76, 77 and 83 of the said Act are consequential amendments which

are made to bring the provisions contained in said sections in consonance with the provisions

of section 52 of the said Act as amended.

This Bill seeks to achieve the above object.

Financial Memorandum

No financial implications are involved in this Bill.

Memorandum Regarding Delegated Legislation

No delegated legislation is envisaged in this Bill.

Porvorim, Goa.

NILESH CABRAL

____ July, 2023.

Minister for Law and Judiciary.

Assembly Hall,

NAMRATA ULMAN

Porvorim, Goa.

Secretary to the Legislative

____ July, 2023.

Assembly of Goa.

______

ANNEXURE

Name of The Bill: The Goa Succession, Special Notaries and Inventory Proceeding

(Amendment) Bill, 2023.

Sr. No.

Existing Provision

Amendment proposed in the Bill

Justification for amendment

Section 52. Order of legal

succession.— (1) The legal

succession shall devolve in

the following order:—

(i) on the descendants;

(ia) on the surviving

spouse;

(ii) on the ascendants,

subject to the provisions of

sub-section (2) of section

72;

(iii) on the brothers and

their descendants;

(iv) on the collaterals not

comprised in clause (iii)

upto the 6th degree;

(vi) on the State,

provided that, in the

absence of testamentary

Amendment of section 52.— In

section 52 of the Goa Succession,

Special Notaries and Inventory

Proceeding Act, 2012 (Goa Act 23

of 2016) (hereinafter referred to as

the “principal Act”),-

(i) for sub-section (1), the

following sub-section shall be

substituted, namely:-

“(1) The legal succession

shall devolve in the following

order :-

(i) on the descendants;

(ii) on the surviving

spouse;

(iii) on the ascendants,

subject to the provisions

of sub-section (2) of

section 72;

The order of legal succession

as laid down under sub-sec-

tion (1) of section 52 of the Goa

Succession, Special Notaries

and Inventory Proceeding

Act, 2012 (Goa Act 23 of 2016)

(herein-after referred to as the

“said Act”) was rectified by

carrying out an amendment to

said sub-section (1) of section

52 vide the Goa Succession,

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or intestate heir of a

beneficial owner or of an

emphyteusis, the property

shall revert to the direct

owner.

(2) In respect of persons

referred to in clauses (i), (ii)

and (iii) of sub-section (1), the

agricultural produce or fruits,

gathered or growing, meant

and necessary for the

maintenance of the couple

shall be deemed to be the

personal property of the

surviving spouse, provided

that on the date of the

opening of the inheritance

there is no suit for divorce or

separation of persons and

properties,

pending

decreed.

(iv) on the brothers and

sisters

and

their

descendants;

(v) on the collaterals not

comprised in clause (iv)

upto the 6th degree;

(vi) on the State,

provided that, in the

absence of testamentary or

intestate

heir

beneficial owner or of an

emphyteusis, the property

shall revert to the direct

owner.

Explanation:-

The

provisions of this sub-

section as amended by the

Goa Succession, Special

Notaries and Inventory

Proceeding (Amendment)

Act,

2023

shall

applicable to the cases/

appeals pending before

different courts, however

the said amendment shall

not disturb the rights

which got crystallised

before the enactment of the

said Act, 2023.”.

(ii) in sub-section (2), for the

expression “clauses (i), (ii) and (iii)

of sub-section (1)”, the expression

“clauses (i), (iii) and (iv) of sub-

section (1)” shall be substituted.

Special Notaries and Inven-

tory Proceeding (Amend-

ment) Act, 2022 (Goa Act 13

of 2022). The said Amendment

Act, 2022 came into force with

effect from 8^th day of Novem-

ber, 2022. The Bill now seeks

to make provision for making

applicable amendment to

said sub-section (1) of section

52 to pending cases/appeals,

however the said amendment

shall not disturb the rights

which got crystallized before

the enactment of this legisla-

tion. The amendments as pro-

posed to sections 72, 76, 77

and 83 of the said Act are con-

sequential

amendments

which are made to bring the

provisions contained in said

sections in consonance with

the provisions of section 52 of

the said Act as amended.

Section 72. Succession of

parents.— (1) Where a person

dies without descendants, his

father and mother shall

succeed to him in equal

shares or to the entire

inheritance where only

one of them is living.

Section 72 (3). Where the

parents have acknowledged

that they are the parents of a

child during the lifetime of the

child, and the child dies

without

issue,

the

Amendment of section 72.— In

section 72 of the principal Act,-

(i) in sub-section (1), for the

expression “where a person dies

without descendent, his father

and mother shall succeed to

him”, the expression, “where a

person dies without descendent

and spouse, his father and

mother shall succeed to him”

shall be substituted;

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inheritance shall devolve

upon his parents or one of

them, as the case may be;

where, in the circumstances

mentioned above, such

child dies without issue but

leaving a surviving spouse,

the surviving spouse shall

have the right to usufruct of

half of the inheritance.

(ii) for sub-section (3), the

following sub-section shall be

substituted, namely:-

“(3) Where the parents

have acknowledged that they

are the parents of a child

during the lifetime of the

child, and the child dies

without issue and spouse, the

inheritance shall devolve

upon his parents or one of

them, as the case may be;

where, in the circumstances

mentioned above, such child

dies without issue but leaving

a surviving spouse, the

surviving

spouse

shall

succeed to the entire

inheritance.”.

Section 76. Succession of

brothers, sisters and their

descendants.— In default of

descendants and ascendants

and where the estate leaver

has not disposed off his

assets, his brothers, sisters

and, in a representative

capacity, their descendants,

shall inherit the assets.

However, the surviving

spouse

shall

the

usufructuary of the estate of

the deceased spouse

irrespective

their

matrimonial regime, if at the

time of the death of the latter

they were not divorced or

there was no judicial

separation by a decision that

had become final.

Section 77. Succession of

surviving spouse.— In de-

fault of descendants, ascen-

dants, brothers, sisters and

their descendants, the

Substitution of section 76.— For

section 76 of the principal Act, the

following

section

shall

substituted, namely:-

“76. Succession of brothers,

sisters and their descendants.-

In default of descendents, spouse

and ascendants and where the

estate leaver has not disposed off

his assets, his brothers, sisters

and, in a representative

capacity, their descendants,

shall inherit the assets.”.

Amendment of section 77.— In

section 77 of the principal Act, for

the expression “In default of de-

scendants, ascendants, brothers,

sisters and their descendents, the

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surviving spouse shall succeed,”,

the expression “In default of

descendants,

the

surviving

spouse shall succeed,” shall be

substituted.

Substitution of section 83.— For

section 83 of the principal Act,

the following section shall be

substituted, namely:-

“83. Disposable portion.— The

portion which the testator may

freely dispose off shall be called

the disposable portion and it

shall consist of half of the estate

of the estate leaver, except as

provided hereunder:-

(a) Legitime of the descen-

dants: Where the estate leaver

has children or descendants at

the time of his death, their

legitime shall consist of half of

the inheritance.

(b) Legitime of the spouse:

Where the estate leaver has no

children or descendants at the

time of his death but his spouse

is alive, her legitime shall consist

of entire inheritance.

Where the estate leaver has no

children or descendants and

spouse at the time of his death

but either his mother or father is

alive, their legitime shall consist

of entire inheritance.

(d)

Legitime

other

ascendants: Where the estate

leaver has at the time of his death

ascendants other than the father

or mother, their legitime shall

consist of one third of the

inheritance.”.

surviving spouse shall succeed,

provided that at the time of the

death of the other spouse, they

were not divorced or there had

been no judicial separation of

spouses and assets by a decision

which had become final.

83. Disposable portion.— The

portion which the testator may

freely dispose off shall be called

the disposable portion and it

shall consist of half of the estate

of the estate leaver, except as

provided hereunder:—

(a) Legitime of the parents:

Where the estate leaver has no

children or descendants at the

time of his death but either his

mother or father is alive, the

legitime of the surviving

parents shall consist of half of

the inheritance.

(b) Legitime of other

ascendants: Where the estate

leaver has at the time of his

death ascendants other than

the father or mother their

legitime shall consist of one

third of the inheritance.

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Notifcation

LA/LEGN/2023/1446

The following bill which was introduced

in the Legislative Assembly of the State of

Goa on 31st July, 2023 is hereby published

for general information in pursuance of Rule-

138 of the Rules of Procedure and Conduct of

Business of the Goa Legislative Assembly.

_______

The Goa Co-operative Societies

(Second Amendment) Bill, 2023

(BILL No. 28 of 2023)

BILL

further to amend the Goa Co-operative

Societies Act, 2001 (Goa Act 36 of 2001).

BE it enacted by the Legislative Assembly

of Goa in the Seventy-fourth Year of the

Republic of India as follows:-

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

Act may be called the Goa Co-operative

Societies (Second Amendment) Act, 2022.

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

the Government may, by notification in the

Official Gazette, appoint.

2. Substitution of section 24.— In the Goa

Co-operative Societies Act, 2001 (Goa Act 36

of 2001) (hereinafter referred to as the

“principal Act”, for section 24, the following

section shall be substituted, namely:—

“24. Cessation of membership.— (1) A

person shall cease to be a member of a

society on his resignation from the

membership, or on the transfer of the whole

of his share or interest in the society to

another member, or on his death, or

removal or expulsion from the society, or

ceasing to hold the qualification for the

membership under the bye-laws of the

society, or where a firm, company, any

other corporate body, society or trust is a

member, on its dissolution or ceasing to

exist.

(2) The member may resign from the

membership of the society by writing under

his hand a letter on a plain paper addressed

and submitted to the Chairman and in his

absence, to the Vice Chairman, and in their

absence to the Chief Executive.

(3) Resignation of member shall become

effective on expiry of ten days from the

date of submission of resignation letter

under sub-section (2) unless before expiry

of the said period he withdraws such

resignation by writing under his hand a

letter addressed to the Chairman, Vice-

Chairman or Chief Executive, as the case

may be.”.

3. Amendment of section 42.— In section

42 of the principal Act, (i) for sub-section (2),

the following sub-section shall be substituted,

namely:—

“(2) Notwithstanding anything contained

in any other provisions of this Act or any

other Act for the time being in force, every

co-operative society, the primary object of

which is to create funds for lending money

to its members, shall at all times abide by

the following conditions, namely:—

(a) loan shall not be sanctioned to any

person who is not a citizen of India;

(b) the rate of interest charged for any

kind of loan shall not be more than

thirteen per cent per annum;

any loan, the penal interest chargeable

shall not be more than two per cent per

annum over and above the rate of

interest applicable to the loan as per

sanctioning terms;

(d) the processing fees payable by

whatever name called for processing and

sanctioning of any loan shall not exceed

0.25% of the loan amount sanctioned and

such processing fees shall not be

charged more than once for any loan

account;

(e) interest on all types of loans shall

be charged at every quarter ending with

June, September, December and March

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or monthly basis as may be decided by

the board of directors from time to time;

(f) there shall be no other charges or

hidden costs while sanctioning of any loan

except in accordance with this section.”;

(ii) after sub-section (2), the following

sub-section shall be inserted, namely:—

“(3) Where the Registrar is satisfied that

any society has failed to abide by any

condition specified in sub-section (2), he

may take following action against the

person responsible, namely:—

(a) if such person is a member of the

committee of the society, by order

remove him from the committee and

appoint any other person as a member

of the committee for the remainder of

the term of his office and declare him to

be disqualified to be such member for a

period of six years from the date of the

order;

(b) if such person is an employee of

the society, by order direct the

committee to remove such person from

employment of the society forthwith, and

if any member or members of the

committee, without any justifiable reason

fail to comply with such order, remove

the member and appoint any other

person/s as member/s and declare them

disqualified as provided in clause (a)

above;

responsible for any violation of the

conditions imposed under sub-section

(2), take the cognizance of such violation

and after giving due opportunity to the

member concerned of being heard, may

disqualify him to continue on the board

for the remainder term. The member so

disqualified shall be ineligible for being

chosen as a director of said society

forever:

Provided that before passing any order

under this sub-section, the Registrar

shall give a reasonable opportunity of

being heard to the person or persons

concerned and consult the federal society

to which the society is affiliated.

(4) Order passed by the Registrar under

sub-section (3) shall be final.”.

4. Amendment of section 67.— In section

67 of the principal Act,—

(i)for sub-section (4), the following sub-

section shall be substituted, namely:—

“(4) Any member of the board may

resign his office by writing under his

hand a letter on a plain paper addressed

and submitted to the Chairman and the

Chairman may resign his office by writing

under his hand a letter on a plain paper

addressed and submitted to the Chief

Executive. In the event of resignation of

office bearer, the election of new office

bearer shall be done in accordance with

the provisions of bye-laws of the society.

In the event where the resignation is

from majority of the members on the

board including the Chairman, or

otherwise, such resignations shall be

handed over to the Chief Executive who

shall forward the same to the Registrar.

The Registrar, after receiving the

resignations of the majority of the

members of the board shall assess the

situation and decide the course of action

in accordance with the provisions of the

Act.”;

(ii) after sub-section (4), the following

sub-sections shall be inserted, namely:—

“(5) Resignation under sub-section (4)

shall become effective on expiry of ten

days from the date of submission of

resignation letter under sub-section (4),

unless before the expiry of said period

of ten days such member by writing

under his hand a letter addressed to

the Chairman, Vice-Chairman, Chief

Executive or the Registrar, as the case

may be, withdraws his resignation.

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(6) The member of the board shall be

deemed to have vacated his post and he

shall cease to hold such post from the

date his resignation becoming effective

under sub-section (5).

(7) After such resignation becoming

effective, the Chief Executive shall within

seven days convene a meeting of board

and

place

such

resignation

for

information of the board.

(8) The Chief Executive shall submit a

detailed report of the vacancy arising due

to resignation to the Registrar within 15

days from the date of resignation

becoming effective.

(9) The member who has resigned

from the post of director or office bearer

shall not be subject to any duties or

liabilities of such post under this Act or

Rules or bye-laws of the Society

concerned from the date of his

resignation becoming effective under this

section.

(10) Notwithstanding the fact that a

member has resigned from the post of

director or office bearer of Society, all

outstanding dues payable by him as on

the date of his resignation taking effect

shall be paid by such member to the

Society failing which the same shall be

recovered from him in the same manner

as provided under this Act for recovery

from a member of the Society.

(11) In the event of such post of

director or office bearer as the case may

be falling vacant, the same shall be filled

in accordance with the provisions of this

Act and the rules as may be applicable.”.

5. Amendment of section 74.— In section

74 of the principal Act, in sub-section (9),

after the second proviso, the following proviso

shall be inserted, namely:—

“Provided also that in any case of the

above societies, if there is no paid

employee or if the employee/s available

and/or the Chief Executive is, in the opinion

of the board of directors not capable of

preparing such statement of accounts and

audit report as required under sub-section

(9) of this section, then, the board of

directors may adopt a resolution to appoint

an Auditor from the panel of Auditors

prepared under this section and obtain

audit report instead of statement of

accounts by the chief executive and may

comply with the provisions of sub-section

(9) by using such audit report in place of

statement of account by chief executive.”.

Statement of Objects and Reasons

The Bill seeks to substitute section 24 of

the Goa Co-operative Societies Act, 2001 (Goa

Act 36 of 2001) (hereinafter referred to as the

“said Act”), so as to afford an opportunity for

the member to resign from the membership

of the society incase if the individual member

concerned doesn’t want the membership.

The Bill also seeks to amend section 42 of

the said Act so as to regulate standard pattern

to frame loan policies applicable to the

resource societies and to curb down unfair

practices for better functioning of resource

societies in a transparent manner.

The Bill also seeks to amend section 67 of

the said Act, so as to remove the technical

difficulties in accepting the resignation.

The Bill also seeks to insert a proviso in

sub-section (9) of Section 74 of the said Act

so as to enable preparation of Audit by

Auditor from Panel of Auditors and get audit

done in a speedy manner.

This Bill seeks to achieve the above objects.

Financial Memorandum

No financial implications are involved in

this Bill.

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Memorandum Regarding Delegated

Legislation

No delegated legislation is envisaged in

this Bill.

Place:- Porvorim-Goa.

SUBHASH SHIRODKAR

Dated:- 25th July, 2023.

Minister for

Co-operation

NAMRATA ULMAN

Assembly Hall,

Secretary to the

Porvorim, Goa.

Legislative

Dated:- 25th July, 2023.

Assembly of Goa.

_______

Notifcation

LA/LEGN/2023/1447

The following bill which was introduced

in the Legislative Assembly of the State of

Goa on 31st July, 2023 is hereby published

for general information in pursuance of Rule-

138 of the Rules of Procedure and Conduct of

Business of the Goa Legislative Assembly.

_______

The Goa Goods and Services

Tax (Amendment) Bill, 2023

(Bill No. 29 of 2023)

BILL

further to amend the Goa Goods and Services

Tax Act, 2017 (Goa Act 4 of 2017).

BE it enacted by the Legislative Assembly

of Goa in the Seventy-fourth 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 (Amendment) Act, 2023.

(2) Save as otherwise provided in this Act,

the provisions of this Act shall come into force

on such date as the Government may, by

notification in the Official Gazette appoint and

different dates may be appointed for different

provisions of this Act and any reference in

any such provision to the commencement of

this Act shall be construed as a reference to

the coming into force of that provision.

2. Amendment of section 10.—In the Goa

Goods and Services Tax Act, 2017 (Goa Act 4

of 2017) (hereinafter referred to as the

“principal Act”), in section 10,—

(i) in sub-section (2), in clause (d), the

words “goods or” shall be omitted;

(ii) in sub-section (2A), in clause (c), the

words “goods or” shall be omitted.

3. Amendment of section 16.— In section

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

(i) in the second proviso, for the

expression “added to his output tax

liability, along with interest thereon”, the

expression “paid by him along with interest

payable under section 50” shall be

substituted;

(ii) in the third proviso, after the words

“made by him”, the words “to the supplier”

shall be inserted.

4. Amendment of section 17.— In section

17 of the principal Act,—

(i) in sub-section (3), in the Explanation,

for the expression “except those specified

in paragraph 5 of the said Schedule”, the

following expression shall be substituted,

namely:—

“except,—

(i) the value of activities or transactions

specified in paragraph 5 of the said

Schedule; and

(ii) the value of such activities or

transactions as may be prescribed in

respect of clause (a) of paragraph 8 of

the said Schedule.”;

(ii) in sub-section (5), after clause (f), the

following clause shall be inserted,

namely:—

“(fa) goods or services or both

received by a taxable person, which are

used or intended to be used for activities

relating to his obligations under

corporate social responsibility referred to

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in section 135 of the Companies Act,

2013 (Act 18 of 2013);”.

5. Amendment of section 23.— In section

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

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:—

“(2) Notwithstanding anything to the

contrary contained in sub-section (1) of

section 22 or section 24, the Government

may, on the recommendations of the

Council, by notification, subject to such

conditions and restrictions as may be

specified therein, specify the category of

persons who may be exempted from

obtaining registration under this Act.”.

6. Amendment of section 30.— In section

30 of the principal Act, in sub-section (1),—

(i) for the expression “the prescribed

manner within thirty days from the date of

service of the cancellation order:”, the

expression “such manner, within such time

and subject to such conditions and

restrictions, as may be prescribed.” shall

be substituted;

(ii) the proviso shall be omitted.

7. Amendment of section 37.— In section

37 of the principal Act, after sub-section (4),

the following sub-section shall be inserted,

namely:—

“(5) A registered person shall not be

allowed to furnish the details of outward

supplies under sub-section (1) for a tax

period after the expiry of a period of three

years from the due date of furnishing the

said details:

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 details of

outward supplies for a tax period under

sub-section (1), even after the expiry of the

said period of three years from the due date

of furnishing the said details.”.

8. Amendment of section 39.— In section

39 of the principal Act, after sub-section (10),

the following sub-section shall be inserted,

namely:—

“(11) A registered person shall not be

allowed to furnish a return for a tax period

after the expiry of a period of three years

from the due date of furnishing the said

return:

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 for

a tax period, even after the expiry of the

said period of three years from the due date

of furnishing the said return.”.

9. Amendment of section 44.— In section

44 of the principal Act,—

(i) the existing provision shall be

numbered as sub-section (1);

(ii) after sub-section (1) so numbered,

the following sub-section shall be inserted,

namely:—

“(2) A registered person shall not be

allowed to furnish an annual return

under sub-section (1) for a financial year

after the expiry of a period of three years

from the due date of furnishing the said

annual return:

Provided that the Government may, on

the recommendations of the Council, by

notification, and subject to such

conditions and restrictions as may be

specified therein, allow a registered

person or a class of registered persons

to furnish an annual return for a financial

year under sub-section (1), even after

the expiry of the said period of three

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years from the due date of furnishing the

said annual return.”.

10. Amendment of section 52.— In section

52 of the principal Act, after sub-section (14),

the following sub-section shall be inserted,

namely:—

“(15) The operator shall not be allowed

to furnish a statement under sub-section

(4) after the expiry of a period of three years

from the due date of furnishing the said

statement:

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 an operator or a class of operators to

furnish a statement under sub-section (4),

even after the expiry of the said period of

three years from the due date of furnishing

the said statement.”.

11. Amendment of section 54.— In section

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

expression “excluding the amount of input

tax credit provisionally accepted,” shall be

omitted.

12. Amendment of section 56.— In section

56 of the principal Act, for the words “from

the date immediately after the expiry of sixty

days from the date of receipt of application

under the said sub-section till the date of

refund of such tax”, the expression “for the

period of delay beyond sixty days from the

date of receipt of such application till the date

of refund of such tax, to be computed in such

manner and subject to such conditions and

restrictions as may be prescribed” shall be

substituted.

13. Amendment of section 62.— In section

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

(i) for the words “thirty days”, the words

“sixty days” shall be substituted;

(ii) the following proviso shall be

inserted, namely:—

“Provided that where the registered

person fails to furnish a valid return

within sixty days of the service of the

assessment order under sub- section (1),

he may furnish the same within a further

period of sixty days on payment of an

additional late fee of one hundred rupees

for each day of delay beyond sixty days

of the service of the said assessment

order and in case he furnishes valid

return within such extended period, the

said assessment order shall be deemed

to have been withdrawn, but the liability

to pay interest under sub-section (1) of

section 50 or to pay late fee under section

47 shall continue.”.

14. Substitution of section 109.— For section

109 of the principal Act, the following section

shall be substituted, namely:—

“109. Constitution of Appellate Tribunal

and Benches thereof.— Subject to the

provisions of this Chapter, the Goods and

Services Tax Tribunal constituted under the

Central Goods and Services Tax Act, 2017

(Central Act 12 of 2017) shall be the

Appellate Tribunal for hearing appeals

against the orders passed by the Appellate

Authority or the Revisional Authority under

this Act.”.

15. Omission of sections 110 and 114.—

sections 110 and 114 of the principal Act shall

be omitted.

16. Amendment of section 117.— In section

117 of the principal Act,—

(i) in sub-section (1), for the words “State

Bench or Area Benches”, the words “State

Benches” shall be substituted;

(ii) in sub–section (5), in clauses (a) and

(b), for the words “State Bench or Area

Benches”, the words “State Benches” shall

be substituted.

17. Amendment of section 118.––In section

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

clause (a), for the words “National Bench or

Regional Benches”, the words “Principal

Bench” shall be substituted.

18. Amendment of section 119.— In section

119 of the principal Act,—

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(i) for the words “National or Regional

Benches”, the words “Principal Bench”

shall be substituted;

(ii) for the words “State Bench or Area

Benches”, the words “State Benches” shall

be substituted.

19. Amendment of section 122.— In section

122 of the principal Act, after sub-section (1A),

the following sub-section shall be inserted,

namely:—

“(1B) Any electronic commerce operator

who,—

(i) allows a supply of goods or services

or both through it by an unregistered

person other than a person exempted

from registration by a notification issued

under this Act to make such supply;

(ii) allows an inter-State supply of

goods or services or both through it by

a person who is not eligible to make such

inter-State supply; or

(iii) fails to furnish the correct details

in the statement to be furnished under

sub-section (4) of section 52 of any

outward supply of goods effected

through it by a person exempted from

obtaining registration under this Act,

shall be liable to pay a penalty of ten

thousand rupees, or an amount equivalent to

the amount of tax involved had such supply

been made by a registered person other than

a person paying tax under section 10,

whichever is higher.”.

20. Amendment of section 132.— In section

132 of the principal Act, in sub-section (1),—

(i) clauses (g), (j) and (k) shall be

omitted;

(ii) in clause (l), for the expression,

“clauses (a) to (k)”, the expression “clauses

(a) to (f) and clauses (h) and (i)” shall be

substituted;

(iii) in clause (iii), for the expression “any

other offence”, the expression “an offence

specified in clause (b),” shall be

substituted;

(iv) in clause (iv), the expression “or

clause (g) or clause (j)” shall be omitted.

21. Amendment of section 138.— In section

138 of the principal Act,—

(i) in sub-section (1), in the first

proviso,—

(a) for clause (a), the following clause

shall be substituted, namely:—

“(a) a person who has been allowed

to compound once in respect of any of

the offences specified in clauses (a) to

(f), (h), (i) and (l) of sub-section (1) of

section 132;”;

(b) clause (b) shall be omitted;

shall be substituted, namely:—

“(c) a person who has been accused

of committing an offence under clause

(b) of sub-section (1) of section 132;”;

(d) clause (e) shall be omitted;

(ii) in sub-section (2), for the

expression “ten thousand rupees or fifty

per cent. of the tax involved, whichever

is higher, and the maximum amount not

being less than thirty thousand rupees

or one hundred and fifty percent. of the

tax, whichever is higher”, the expression

“twenty-five percent. of the tax involved

and the maximum amount not being

more than one hundred percent. of the

tax involved” shall be substituted.

22. Insertion of new section 158A.— After

section 158 of the principal Act, the following

section shall be inserted, namely:—

“158A. Consent based sharing of

information furnished by taxable person.—

(1) Notwithstanding anything contained in

sections 133, 152 and 158, the following

details furnished by a registered person

may, subject to the provisions of sub-

section (2), and on the recommendations

of the Council, be shared by the common

portal with such other systems as may be

notified by the Government, in such

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manner and subject to such conditions as

may be prescribed, namely:—

(a)

particulars

furnished

the

application for registration under section

25 or in the return filed under section 39

or under section 44;

(b) the particulars uploaded on the

common portal for preparation of invoice,

the details of outward supplies furnished

under section 37 and the particulars

uploaded on the common portal for

generation of documents under section 68;

prescribed.

(2) For the purposes of sharing details

under sub-section (1), the consent shall be

obtained, of—

(a) the supplier, in respect of details

furnished under clauses (a), (b) and (c) of

sub-section (1); and

(b) the recipient, in respect of details

furnished under clause (b) of sub-section

(1), and under clause (c) of sub-section (1)

only where such details include identity

information of the recipient, in such form

and manner as may be prescribed.

(3) Notwithstanding anything contained in

any law for the time being inforce, no action

shall lie against the Government or the

common portal with respect to any liability

arising consequent to information shared

under this section and there shall be no

impact on the liability to pay tax on the

relevant supply or as per the relevant return.”.

23. Retrospective exemption to certain

activities and transactions in Schedule III.—

(1) In Schedule III to the principal Act,

paragraphs 7 and 8 and the Explanation 2

thereof (as inserted vide section 32 of Goa

Act 4 of 2019) shall be deemed to have been

inserted therein with effect from the 1st day

of July, 2017.

(2) No refund shall be made of all the tax

which has been collected, but which would

not have been so collected, had sub-section

(1) been in force at all material times.

Statement of Objects and Reasons

The Bill seeks to amend section 10 of the

Goa Goods and Services Tax Act, 2017 (Goa

Act 4 of 2017) Act so as to remove the

restriction imposed on registered persons

engaged in supplying goods through

electronic commerce operators from opting

to pay tax under the composition levy.

The Bill seeks to amend section 16 of the

said Act to align with the return filing system

provided in the said Act.

The Bill seeks to amend Explanation to sub-

section (3) of section 17 of the said Act so as

to restrict availment of input tax credit in

respect of certain transactions specified in

clause (a) of paragraph 8 of Schedule III of

the said Act, as may be provided by rules, by

including the value of such transactions in

the value of exempt supply.

The Bill seeks to amend sub-section (5) of

section 17 of the said Act so as to provide

that input tax credit shall not be available in

respect of goods or services or both received

by a taxable person which are used or

intended to be used for activities relating to

his obligations under corporate social

responsibility referred to in section 135 of the

Companies Act, 2013.

The Bill seeks to amend section 23 of the

said Act with effect from the 1st day of July,

2017, in order to clarify that provisions of

section 23 override the sub-section (1) of

section 22 and section 24.

The Bill seeks to amend section 30 of the

said Act so as to enable to provide for the

time period within which the persons can

apply for revocation of cancellation of the

registration.

The Bill seeks to insert a new sub-section

(5) in section 37 of the said Act so as to

provide a time limit of three years upto which

the details of outward supplies under sub-

section (1) of the said section for a tax period

can be furnished by a registered person. It

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further seeks to empower the Government,

to extend by notification, the said time limit

on the recommendation of the Council, for a

registered person or a class of registered

persons, subject to certain conditions and

restrictions, as may be specified.

The Bill seeks to insert a new sub-section

(11) to section 39 of the said Act so as to

provide a time limit of three years upto which

the return for a tax period can be furnished

by a registered person. It further seeks to

empower the Government, to extend by

notification, the said time limit on the

recommendation of the council, for a

registered person or a class of registered

persons, subject to certain conditions and

restrictions, as may be specified.

The Bill seeks to insert a new sub-section

(2) to section 44 of the said Act so as to

provide a time limit of three years upto which

the annual return under sub-section (1) of

said section 44 for a financial year can be

furnished by a registered person. It further

seeks to empower the Government, to extend

by notification, the said time limit on the

recommendation of the Council, for a

registered person or a class of registered

persons, subject to certain conditions and

restrictions, as may be specified.

The Bill seeks to insert a new sub-section

(15) in section 52 of the said Act so as to

provide a time limit of three years upto which

the statement under sub-section (4) of the

said section 52 for a month can be furnished

by an electronic commerce operator. It further

seeks to empower the Government, to extend

by notification, the said time limit on the

recommendation of the Council, for an

operator or a class of operators, subject to

certain conditions and restrictions, as may

be specified.

The Bill seeks to amend sub-section (6) of

section 54 of the said Act so as to align the

same with the present scheme of availment

of self-assessed input tax credit as per sub-

section (1) of section 41 of the said Act.

The Bill seeks to amend section 56 of the

said Act so as to provide by rules the manner

of computation of period of delay for

calculation of interest on delayed refunds.

The Bill seeks to amend section 62 of the

said Act so as to increase the time period for

filing of return for enabling deemed

withdrawal of such best judgment assessment

order, from the present 30 days to 60 days,

extendable by another 60 days.

The Bill seeks to amend section 109 of the

said Act so as to provide that the Goods and

Services Tax Tribunal constituted under the

Central Goods and Services Tax Act, 2017

shall be the Appellate Tribunal for hearing

appeals against the orders passed by the

Appellate Authority or the Revisional

Authority under said Act.

The Bill seeks to omit section 110 and

section 114 of the said Act and amend section

117, 118 and 119 of the said Action view of

the amendment to section 109 of the said Act.

The Bill seeks to amend section 122 of the

said Act so as to provide for penal provisions

applicable to electronic commerce operators

in case of contravention of provisions relating

to supplies of goods or services made through

them by unregistered persons or composition

tax payers.

The Bill seeks to amend sub-section (1) of

section 132 of the said Act so as to

decriminalise offences specified in clauses (g),

(j) and (k) of the said sub-section and to

increase the monetary threshold from one

hundred lakh rupees to two hundred lakh

rupees for launching prosecution for the

offences under the said Act, except for the

offences related to issuance of invoices

without supply of goods or services or both.

The Bill seeks to amend section 138 of the

said Act so as to exclude the persons involved

in offences relating to issuance of invoices

without supply of goods or services or both

from the option of compounding of the

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offences under the said Act. It further seeks

to amend sub-section (2) of said section 138

so as to rationalise the amount for

compounding of various offences by reducing

the minimum as well as maximum amount

for compounding.

The Bill seeks to insert a new section 158A

in the said Act so as to provide for the manner

and conditions for sharing of the information

furnished by the registered person in his

application for registration or in his return

filed or in his statement of outward supplies,

or the details uploaded by him for generation

of electronic invoice or E-way Bill or any other

details, as may be provided by rules, on the

common portal with such other systems, as

may be notified.

The Bill seeks to amend Schedule III to the

said Act to give retrospective applicability to

paragraphs 7 and 8 and the Explanation 2 to

the said Schedule with effect from the 1st

day of July, 2017.

Financial Memorandum

The proposed Goa Goods and Services Tax

(Amendment) Bill, 2023 does not involve any

recurring or non-recurring expenditure from

the Consolidated Fund of the State.

Memorandum Regarding Delegated

Legislation

Clause 1(2) of the Bill empowers the

Government to issue notification appointing

a date for brining into force the Act.

Clause 4 of the Bill seeks empowers the

Government to specify by rules the value of

activities or transactions in respect of clause

(a) of paragraph 8 of Schedule III.

Clause 5 of the Bill empowers the

Government to issue notification for

specifying, the category of persons who may

be exempted from obtaining registration

under this Act and conditions and restrictions

thereof.

Clause 6 of the Bill empowers the

Government to frame rules for prescribing the

manner and time for making application for

revocation of cancellation of registration.

Clause 7 of the Bill seeks to empowers the

Government to issue notification for

specifying conditions and restrictions for

allowing a registered person or a class of

registered persons to furnish the details of

outward supplies for a tax period even after

the expiry of three years from the due date of

furnishing the said details.

Clause 8 of the Bill empowers the

Government to issue notification for

specifying conditions and restrictions for

allowing a registered person or a class of

registered persons to furnish the return for a

tax period even after the expiry of three years

from the due date of furnishing the said

return.

Clause 9 of the Bill empowers the

Government to issue notification for

specifying conditions and restrictions for

allowing a registered person or a class of

registered persons to furnish an annual return

for a financial year even after the expiry of

three years from the due date of furnishing

the said annual return.

Clause 10 of the Bill empowers the

Government to issue notification for

specifying conditions and restrictions for

allowing an e-commerce operator or a class

of e-commerce operators to furnish a

statement even after the expiry of three years

from the due date of furnishing the said

statement.

Clause 12 of the Bill empowers the

Government to frame rules for prescribing the

manner of computing the interest payable in

respect of refund and conditions and

restrictions thereof.

Clause 22 of the Bill empowers the

Government to frame rules for prescribing the

manner in which and the conditions subject

to which the details may be shared by the

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common portal with such other systems

notified by the Government.

Clause 22 of the Bill also empowers the

Government to frame rules for prescribing the

form and manner in which the consent of the

supplier and the recipient to be obtained.

These delegations are of normal character.

Assembly Hall,

SHRI PRAMOD SAWANT

Porvorim, Goa.

Hon. Chief Minister/

25th July, 2023.

/Finance Minister.

Assembly Hall,

SMT. NAMRATA ULMAN

Porvorim, Goa. Secretary to the Legislative

25th July, 2023.

Assembly of Goa.

_______

Governor’s Recommendation under Article

207 of the Constitution of India

In pursuance of article 207 of the

Constitution of India, I, P. S. Sreedharan Pillai,

the Governor of Goa, hereby recommend the

introduction and consideration of the Goa

Goods and Services Tax (Amendment) Bill,

2023 by the Legislative Assembly of Goa.

RAJ BHAVAN

P. S. SREEDHARAN PILLAI

Date: 25th July, 2023.

Governor of Goa.

_______

ANNEXURE

-------------------------------------------------------------

Extracts from The Goa Goods and Services

Tax Act, 2017 (Goa Act 4 of 2017)

-------------------------------------------------------------

Section 10. Composition levy.— (1) Notwith-

standing anything to the contrary contained in this

Act but subject to the provisions of sub-sections (3)

and (4) of section 9, a registered person, whose

aggregate turnover in the preceding financial year

did not exceed fifty lakh rupees, may opt to pay, in

lieu of the tax payable by him under sub-section (1)

of section 9, an amount of tax calculated at such

rate as may be prescribed, but not exceeding,-

(a) one percent of the turnover in State or

turnover in Union territory in case of a

manufacturer,

(b) two and a half percent of the turnover in

State or turnover in Union territory in case of

persons engaged in making supplies referred to

in clause (b) of paragraph 6 of Schedule II, and

turnover in Union territory in case of other

suppliers, subject to such conditions and

restrictions as may be prescribed:

Provided that the Government may, by

notification, increase the said limit of fifty lakh

rupees

such

higher

amount,

not

exceeding one crore and fifty lakh rupees, as

may be recommended by the Council:

Provided further that a person who opts to

pay tax under clause (a) or clause (b) or clause

to in clause (b) of paragraph 6 of Schedule II), of

value not exceeding ten per cent. of turnover in

a State or Union territory in the preceding

financial year or five lakh rupees, whichever is

higher.

Explanation.— For the purposes of second

proviso, the value of exempt supply of services

provided by way of extending deposits, loans or

advances in so far as the consideration is

represented by way of interest or discount shall

not be taken into account for determining the value

of turnover in a State or Union territory.

(2) The registered person shall be eligible to opt

under sub-section (1), if :—

(a) save as provided in sub-section (1), he is

not engaged in the supply of services;

(b) he is not engaged in making any supply of

goods or services which are not leviable to tax

under this Act;

State outward supplies of goods or services;

(d) he is not engaged in making any supply of

goods or services through an electronic

commerce operator who is required to collect

tax at source under section 52;

(e) he is not a manufacturer of such goods as

may be notified by the Government on the

recommendations of the Council; and

(f) he is neither a casual taxable person nor a

non-resident taxable person:

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Provided that where more than one registered

persons are having the same Permanent Account

Number issued under the Income-tax Act, 1961

(43 of 1961), the registered person shall not be

eligible to opt for the scheme under sub-section

(1) unless all such registered persons opt to pay

tax under that sub-section.

(2A) Notwithstanding anything to the contrary

contained in this Act, but subject to the provisions

of sub-sections (3) and (4) of section 9, a registered

person, not eligible to opt to pay tax under sub-

section (1) and sub-section (2), whose aggregate

turnover in the preceding financial year did not

exceed fifty lakh rupees, may opt to pay, in lieu of

the tax payable by him under sub-section (1)

of section 9, an amount of tax calculated at such

rate as may be prescribed, but not exceeding three

per cent. of the turnover in State or turnover in

Union territory, if he is not-

(a) engaged in making any supply of goods or

services which are not leviable to tax under this

Act;

(b) engaged in making any inter-State

outward supplies of goods or services;

services through an electronic commerce

operator who is required to collect tax at source

under section 52;

(d) a manufacturer of such goods or supplier

of such services as may be notified by the

Government on the recommendations of the

Council; and

(e) a casual taxable person or a non-resident

taxable person:

Provided that where more than one registered

person are having the same Permanent Account

Number issued under the Income-tax Act, 1961

(43 of 1961), the registered person shall not be

eligible to opt for the scheme under this

sub-section unless all such registered persons

opt to pay tax under this sub-section.

(3) The option availed of by a registered person

under sub-section (1) or sub-section (2A), as the

case may be, shall lapse with effect from the day on

which his aggregate turnover during a financial

year exceeds the limit specified under sub-section

(1) or sub-section (2A), as the case may be.

(4) A taxable person to whom the provisions of

sub-section (1) or, as the case may be, sub-section

(2A) apply shall not collect any tax from the

recipient on supplies made by him nor shall he be

entitled to any credit of input tax.

(5) If the proper officer has reasons to believe

that a taxable person has paid tax under sub-section

(1) or sub-section (2A), as the case may be, despite

not being eligible, such person shall, in addition to

any tax that may be payable by him under any

other provisions of this Act, be liable to a penalty

and the provisions of section 73 or section

74 shall, mutatis mutandis, apply for determination

of tax and penalty.

Explanation 1.— For the purposes of computing

aggregate turnover of a person for determining his

eligibility to pay tax under this section, the

expression “aggregate turnover” shall include the

value of supplies made by such person from the 1st

day of April of a financial year up to the date when

he becomes liable for registration under this Act,

but shall not include the value of exempt supply of

services provided by way of extending deposits,

loans or advances in so far as the consideration is

represented by way of interest or discount.

Explanation 2.— For the purposes of determining

the tax payable by a person under this section, the

expression “turnover in State or turnover in Union

territory” shall not include the value of following

supplies, namely:—

(i) supplies from the first day of April of a

financial year up to the date when such person

becomes liable for registration under this Act;

and

(ii) exempt supply of services provided by way

of extending deposits, loans or advances in so

far as the consideration is represented by way of

interest or discount.

*******

Section 16. Eligibility and conditions for taking

input tax credit.—

(1) Every registered person shall, subject to such

conditions and restrictions as may be prescribed

and in the manner specified in section 49, be

entitled to take credit of input tax charged on any

supply of goods or services or both to him which

are used or intended to be used in the course or

furtherance of his business and the said amount

shall be credited to the electronic credit ledger of

such person.

(2) Notwithstanding anything contained in this

section, no registered person shall be entitled to

the credit of any input tax in respect of any supply

of goods or services or both to him unless,-

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(a) he is in possession of a tax invoice or debit

note issued by a supplier registered under this

Act, or such other tax paying documents as may

be prescribed;

(aa) the details of the invoice or debit note

referred to in clause (a) has been furnished by

the supplier in the statement of outward

supplies and such details have been

communicated to the recipient of such invoice

or debit note in the manner specified

under section 37;

(b) he has received the goods or services or

both.

Explanation.— For the purposes of this clause,

it shall be deemed that the registered person

has received the goods or, as the case may be,

services—

(i) where the goods are delivered by the

supplier to a recipient or any other person on

the direction of such registered person,

whether acting as an agent or otherwise,

before or during movement of goods, either by

way of transfer of documents of title to goods

or otherwise;

(ii) where the services are provided by the

supplier to any person on the direction of and

on account of such registered person;

(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;

tax charged in respect of such supply has been

actually paid to the Government, either in cash

or through utilisation of input tax credit

admissible in respect of the said supply; and

(d) he has furnished the return under section

39:

Provided that where the goods against an

invoice are received in lots or instalments, the

registered person shall be entitled to take credit

upon receipt of the last lot or instalment:

Provided further that where a recipient fails

to pay to the supplier of goods or services or

both, other than the supplies on which tax is

payable on reverse charge basis, the amount

towards the value of supply along with tax

payable thereon within a period of one hundred

and eighty days from the date of issue of invoice

by the supplier, an amount equal to the input

tax credit availed by the recipient shall be added

to his output tax liability, along with interest

thereon, in such manner as may be prescribed:

Provided also that the recipient shall be

entitled to avail of the credit of input tax on

payment made by him of the amount towards

the value of supply of goods or services or both

along with tax payable thereon.

(3) Where the registered person has claimed

depreciation on the tax component of the cost of

capital goods and plant and machinery under the

provisions of the Income Tax Act, 1961 (43 of 1961),

the input tax credit on the said tax component

shall not be allowed.

(4) A registered person shall not be entitled to

take input tax credit in respect of any invoice or

debit note for supply of goods or services or both

after the thirtieth day of November following the

end of financial year to which such invoice or debit

note pertains or furnishing of the relevant annual

return, whichever is earlier.

Provided that the registered person shall be

entitled to take input tax credit after the due date

of furnishing of the return under section 39 for the

month of September, 2018 till the due date of

furnishing of the return under the said section for

the month of March, 2019 in respect of any invoice

or invoice relating to such debit note for supply of

goods or services or both made during the financial

year 2017-18, the details of which have been

uploaded by the supplier under sub-section (1)

of section 37 till the due date for furnishing the

details under sub-section (1) of said section for the

month of March, 2019.

*******

Section 17. Apportionment of credit and blocked

credits.—

(1) Where the goods or services or both are used

by the registered person partly for the purpose of

any business and partly for other purposes, the

amount of credit shall be restricted to so much of

the input tax as is attributable to the purposes of

his business.

(2) Where the goods or services or both are used

by the registered person partly for effecting taxable

supplies including zero-rated supplies under this

Act or under the Integrated Goods and Services

Tax Act and partly for effecting exempt supplies

under the said Acts, the amount of credit shall be

restricted to so much of the input tax as is

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attributable to the said taxable supplies including

zero-rated supplies.

(3) The value of exempt supply under sub-section

(2) shall be such as may be prescribed, and shall

include supplies on which the recipient is liable to

pay tax on reverse charge basis, transactions in

securities, sale of land and, subject to clause (b) of

paragraph 5 of Schedule II, sale of building.

Explanation.— For the purposes of this

sub-section, the expression “value of exempt

supply” shall not include the value of activities or

transactions specified in Schedule III, except those

specified in paragraph 5 of the said Schedule;

(4) A banking company or a financial institution

including a non-banking financial company,

engaged in supplying services by way of accepting

deposits, extending loans or advances shall have

the option to either comply with the provisions of

subsection (2), or avail of, every month, an amount

equal to fifty per cent. of the eligible input tax

credit on inputs, capital goods and input services

in that month and the rest shall lapse:

Provided that the option once exercised shall

not be withdrawn during the remaining part of the

financial year:

Provided further that the restriction of fifty per

cent. shall not apply to the tax paid on supplies

made by one registered person to another registered

person having the same Permanent Account

Number.

(5) Notwithstanding anything contained in

sub-section (1) of section 16 and sub-section (1)

of section 18, input tax credit shall not be available

in respect of the following, namely:—

(a) motor vehicles for transportation of

persons having approved seating capacity of not

more than thirteen persons (including the driver),

except when they are used for making the

following taxable supplies, namely:—

(A) further supply of such motor vehicles;

(B) transportation of passengers; or

motor vehicles;

(aa) vessels and aircraft except when

they are used—

(i) for making the following taxable supplies,

namely:—

(A) further supply of such vessels or aircraft;

(B) transportation of passengers; or

vessels; or

(D) imparting training on flying such

aircraft;

(ii) for transportation of goods;

(ab) services of general insurance, servicing,

repair and maintenance in so far as they relate

to motor vehicles, vessels or aircraft referred to

in clause (a) or clause (aa):

Provided that the input tax credit in respect

of such services shall be available—

(i) where the motor vehicles, vessels or

aircraft referred to in clause (a) or clause (aa)

are used for the purposes specified therein;

(ii) where received by a taxable person

engaged-

(I) in the manufacture of such motor

vehicles, vessels or aircraft; or

(II) in the supply of general insurance

services in respect of such motor vehicles,

vessels or aircraft insured by him;

(b) the following supply of goods or services

or both-

(i) food and beverages, outdoor catering,

beauty treatment, health services, cosmetic

and plastic surgery, leasing, renting or hiring

of motor vehicles, vessels or aircraft referred

to in clause (a) or clause (aa) except when

used for the purposes specified therein, life

insurance and health insurance:

Provided that the input tax credit in

respect of such goods or services or both shall

be available where an inward supply of such

goods or services or both is used by a

registered person for making an outward

taxable supply of the same category of goods

or services or both or as an element of a

taxable composite or mixed supply;

(ii) membership of a club, health and fitness

centre; and

(iii) travel benefits extended to employees

on vacation such as leave or home travel

concession:

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Provided that the input tax credit in respect of

such goods or services or both shall be available,

where it is obligatory for an employer to provide

the same to its employees under any law for the

time being in force.

construction of an immovable property (other

than plant and machinery) except where it is an

input service for further supply of works contract

service;

(d) goods or services or both received by a

taxable person for construction of an immovable

property (other than plant or machinery) on his

own account including when such goods or

services or both are used in the course or

furtherance of business.

Explanation.— For the purposes of clauses (c)

and (d), the expression “construction” includes

re-construction, renovation, additions or

alterations or repairs, to the extent of

capitalisation, to the said immovable property;

(e) goods or services or both on which tax has

been paid under section 10;

(f) goods or services or both received by a

non-resident taxable person except on goods

imported by him;

(g) goods or services or both used for personal

consumption;

(h) goods lost, stolen, destroyed, written off or

disposed of by way of gift or free samples; and

(i) any tax paid in accordance with the

provisions of sections 74, 129 and 130.

(6) The Government may prescribe the manner

in which the credit referred to in sub-sections (1)

and (2) may be attributed.

Explanation.— For the purposes of this Chapter

and Chapter VI, the expression “plant and

machinery” means apparatus, equipment, and

machinery fixed to earth by foundation or structural

support that are used for making outward supply of

goods or services or both and includes such

foundation and structural supports but excludes—

(i) land, building or any other civil structures;

(ii) telecommunication towers; and

(iii) pipelines laid outside the factory premises.

Section 23. Persons not liable for registration.—

(1) The following persons shall not be liable to

registration, namely:––

(a) any person engaged exclusively in the

business of supplying goods or services or both

that are not liable to tax or wholly exempt

from tax under this Act or under the

Integrated Goods and Services Tax Act;

(b) an agriculturist, to the extent of supply

of produce out of cultivation of land.

(2) The Government may, on the recommenda-

tions of the Council, by notification, specify the

category of persons who may be exempted from

obtaining registration under this Act.

*******

Section 30. Revocation of cancellation of

registration.—

**(1) Subject to such conditions as may

be prescribed, any registered person, whose

registration is cancelled by the proper officer on

his own motion, may apply to such officer for

revocation of cancellation of the registration in

the prescribed manner within thirty days from

the date of service of the cancellation order.

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 or the

Joint Commissioner, as the case may be, 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).

(2) The proper officer may, in such manner

and within such period as may be prescribed,

by order, either revoke cancellation of the

registration or reject the application:

Provided that the application for revocation

of cancellation of registration shall not be rejected

unless the applicant has been given an

opportunity of being heard.

(3) The revocation of cancellation of

registration under the State Goods and Services

Tax Act or the Union Territory Goods and Services

Tax Act, as the case may be, shall be deemed to

be a revocation of cancellation of registration

under this Act.

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Section 37. Furnishing details of outward

supplies.—

(1) Every registered person, other than an Input

Service Distributor, a non-resident taxable person

and a person paying tax under the provisions

of section 10 or section 51 or section 52, shall

furnish, electronically subject to such conditions

and restrictions and in such form and manner as

may be prescribed, the details of outward supplies

of goods or services or both effected during a tax

period on or before the tenth day of the month

succeeding the said tax period and such

details 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:

Provided that the Commissioner may, for reasons

to be recorded in writing, by notification, extend

the time limit for furnishing such details for such

class of taxable persons as may be specified therein:

Provided further that any extension of time limit

notified by the Commissioner of State tax or

Commissioner of Union territory tax shall be deemed

to be notified by the Commissioner.

(3) Any registered person, who has furnished the

details under sub-section (1) for any tax

period shall, upon discovery of any error or omission

therein, rectify such error or omission in such

manner as may be prescribed, and shall pay the tax

and interest, if any, in case there is a short payment

of tax on account of such error or omission, in the

return to be furnished for such tax period:

Provided that no rectification of error or omission

in respect of the details furnished under sub-section

(1) shall be allowed after the thirtieth day of

November following the end of the financial year

to which such details pertain, or furnishing of the

relevant annual return, whichever is earlier.

Provided further that the rectification of error or

omission in respect of the details furnished under

sub-section (1) shall be allowed after furnishing of

the return under section 39 for the month of

September, 2018 till the due date for furnishing the

details under sub-section (1) for the month of March,

2019 or for the quarter January, 2019 to March,

2019

(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 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

Explanation.— For the purposes of this Chapter,

the expression “details of outward supplies” shall

include details of invoices, debit notes, credit notes

and revised invoices issued in relation to outward

supplies made during any tax period.

*******

Section 39. Furnishing of returns.—

(1) Every registered person, other than an Input

Service Distributor or a non-resident taxable person

or a person paying tax under the provisions

of section 10 or section 51 or section 52 shall, for

every calendar month or part thereof, furnish, a

return, electronically, of inward and outward

supplies of goods or services or both, input tax

credit availed, tax payable, tax paid and such other

particulars, in such form and manner, and within

such time, as may be prescribed:

Provided that the Government may, on the

recommendations of the Council, notify certain class

of registered persons who shall furnish a return for

every quarter or part thereof, subject to such

conditions

and

restrictions as

may

specified therein.

(2) A registered person paying tax under the

provisions of section 10, shall, for each financial

year or part thereof, furnish a return, electronically,

of turnover in the State or Union territory, inward

supplies of goods or services or both, tax payable,

tax paid and such other particulars in such form

and manner, and within such time, as may be

prescribed.

(3) Every registered person required to deduct

tax at source under the provisions of section

51 shall furnish, in such form and manner as may

be prescribed, a return, electronically, for the month

in which such deductions have been made within

ten days after the end of such month.

(4) Every taxable person registered as an Input

Service Distributor shall, for every calendar month

or part thereof, furnish, in such form and manner as

may be prescribed, a return, electronically, within

thirteen days after the end of such month.

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(5) Every registered non-resident taxable person

shall, for every calendar month or part thereof,

furnish, in such form and manner as may be

prescribed, a return, electronically, within thirteen

days after the end of a calendar month or within

seven days after the last day of the period of

registration specified under sub-section (1)

of section 27, whichever is earlier.

(6) The Commissioner may, for reasons to be

recorded in writing, by notification, extend the time

limit for furnishing the returns under this section

for such class of registered persons as may be

specified therein:

Provided that any extension of time limit notified

by the Commissioner of State tax or Union territory

tax shall be deemed to be notified by the

Commissioner.

(7) Every registered person who is required to

furnish a return under sub-section (1), other than

the person referred to in the proviso thereto, or

sub-section (3) or sub-section (5), shall pay to the

Government the tax due as per such return not

later than the last date on which he is required to

furnish such return:

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

Provided further that every registered person

furnishing return under sub-section (2) shall pay

to the Government, the tax due taking into

account turnover in the State or Union territory,

inward supplies of goods or services or both, tax

payable, and such other particulars during a

quarter, in such form and manner, and within

such time, as may be prescribed.

(8) Every registered person who is required to

furnish a return under sub-section (1) or sub-section

(2) shall furnish a return for every tax period whether

or not any supplies of goods or services or both

have been made during such tax period.

(9) Where any registered person after furnishing

a return under sub-section (1) or sub-section (2) or

sub-section (3) or sub-section (4) or sub-section (5)

discovers any omission or incorrect particulars

therein, other than as a result of scrutiny, audit,

inspection or enforcement activity by the tax

authorities, he shall rectify such omission or

incorrect particulars in the return to be furnished

for the month or quarter during which such

omission or incorrect particulars in such form and

manner as may be prescribed, subject to payment

of interest under this Act:

Provided that no such rectification of any

omission or incorrect particulars shall be allowed

after the thirtieth day of November following the

end of the financial year to which such details

pertain, or the actual date of furnishing of relevant

annual return, whichever is earlier.

(10) A registered person shall not be allowed to

furnish a return for a tax period if the return for any

of the previous tax periods 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

******

Section 44. Annual return.—

Every registered person, other than an Input

Service Distributor, a person paying tax

under section 51 or section 52, a casual taxable

person and a non-resident taxable person shall

furnish an annual return which may include a self-

certified reconciliation statement, reconciling the

value of supplies declared in the return furnished

for the financial year, with the audited annual

financial statement for every financial year

electronically, within such time and in such form

and in such manner as may be prescribed:

Provided that the Commissioner may, on the

recommendations of the Council, by notification,

exempt any class of registered persons from filing

annual return under this section:

Provided further that nothing contained in this

section shall apply to any department of the Central

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Government or a State Government or a local

authority, whose books of account are subject to

audit by the Comptroller and Auditor-General of

India or an auditor appointed for auditing the

accounts of local authorities under any law for the

time being in force.

******

Section 52. Collection of tax at source.—

(1) Notwithstanding anything to the contrary

contained in this Act, every electronic commerce

operator (hereafter in this section referred to as the

“operator”), not being an agent, shall collect an

amount calculated at such rate not exceeding one

per cent., as may be notified by the Government on

the recommendations of the Council, of the net

value of taxable supplies made through it by other

suppliers where the consideration with respect to

such supplies is to be collected by the operator.

Explanation.— For the purposes of this

sub-section, the expression “net value of taxable

supplies” shall mean the aggregate value of taxable

supplies of goods or services or both, other than

services notified under sub-section (5) of section 9,

made during any month by all registered persons

through the operator reduced by the aggregate

value of taxable supplies returned to the suppliers

during the said month.

(2) The power to collect the amount specified in

sub-section (1) shall be without prejudice to any

other mode of recovery from the operator.

(3) The amount collected under sub-section (1)

shall be paid to the Government by the operator

within ten days after the end of the month in which

such collection is made, in such manner as may be

prescribed.

(4) Every operator who collects the amount

specified in sub-section (1) shall furnish a statement,

electronically, containing the details of outward

supplies of goods or services or both effected

through it, including the supplies of goods or

services or both returned through it, and the amount

collected under sub-section (1) during a month, in

such form and manner as may be prescribed, within

ten days after the end of such month:

Provided that the Commissioner may, for reasons

to be recorded in writing, by notification, extend

the time limit for furnishing the statement for such

class of registered persons as may be specified

therein:

Provided further that any extension of time limit

notified by the Commissioner of State tax or the

Commissioner of Union territory tax shall be deemed

to be notified by the Commissioner.

Explanation:— For the purposes of this sub-

section, it is hereby declared that the due date for

furnishing the said statement for the months of

October, November and December, 2018 shall be

the 07th February, 2019.

(5) Every operator who collects the amount

specified in sub-section (1) shall furnish an annual

statement, electronically, containing the details of

outward supplies of goods or services or both

effected through it, including the supplies of goods

or services or both returned through it, and the

amount collected under the said sub-section during

the financial year, in such form and manner as may

be prescribed, before the thirty first day of

December following the end of such financial year

Provided that the Commissioner may, on the

recommendations of the Council and for reasons to

be recorded in writing, by notification, extend the

time limit for furnishing the annual statement for

such class of registered persons as may be specified

therein:

Provided further that any extension of time limit

notified by the Commissioner of State tax or the

Commissioner of Union territory tax shall be deemed

to be notified by the Commissioner.

(6) If any operator after furnishing a statement

under sub-section (4) discovers any omission or

incorrect particulars therein, other than as a result

of scrutiny, audit, inspection or enforcement activity

by the tax authorities, he shall rectify such omission

or incorrect particulars in the statement to be

furnished for the month during which such omission

or incorrect particulars are noticed, subject to

payment of interest, as specified in sub-section (1)

of section 50:

Provided that no such rectification of any

omission or incorrect particulars shall be allowed

after the thirtieth day of November following the

end of the financial year or the actual date of

furnishing of the relevant annual statement,

whichever is earlier.

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(7) The supplier who has supplied the goods or

services or both through the operator shall claim

credit, in his electronic cash ledger, of the amount

collected and reflected in the statement of the

operator furnished under sub-section (4), in such

manner as may be prescribed.

(8) The details of supplies furnished by every

operator under sub-section (4) shall be matched

with the corresponding details of outward supplies

furnished by the concerned supplier registered

under this Act in such manner and within such

time as may be prescribed.

(9) Where the details of outward supplies

furnished by the operator under sub-section (4) do

not match with the corresponding details furnished

by the supplier under section 37 or section 39, the

discrepancy shall be communicated to both persons

in such manner and within such time as may be

prescribed.

(10) The amount in respect of which any

discrepancy is communicated under sub-section (9)

and which is not rectified by the supplier in his

valid return or the operator in his statement for the

month in which discrepancy is communicated, shall

be added to the output tax liability of the said

supplier, where the value of outward supplies

furnished by the operator is more than the value of

outward supplies furnished by the supplier, in his

return for the month succeeding the month in which

the discrepancy is communicated in such manner

as may be prescribed.

(11) The concerned supplier, in whose output

tax liability any amount has been added under sub-

section (10), shall pay the tax payable in respect of

such supply along with interest, at the rate specified

under sub-section (1) of section 50 on the amount

so added from the date such tax was due till the

date of its payment.

(12) Any authority not below the rank of Deputy

Commissioner may serve a notice, either before or

during the course of any proceedings under this

Act, requiring the operator to furnish such details

relating to—

(a) supplies of goods or services or both

effected through such operator during any

period; or

(b) stock of goods held by the suppliers

making supplies through such operator in the

godowns or warehouses, by whatever name

called, managed by such operator and declared

as additional places of business by such

suppliers, as may be specified in the notice.

(13) Every operator on whom a notice has been

served under sub-section (12) shall furnish the

required information within fifteen working days of

the date of service of such notice.

(14) Any person who fails to furnish the

information required by the notice served under

sub-section (12) shall, without prejudice to any

action that may be taken under section 122, be

liable to a penalty which may extend to twenty-

five thousand rupees.

Explanation.— For the purposes of this section,

the expression “concerned supplier” shall mean

the supplier of goods or services or both making

supplies through the operator.

******

Section 54. Refund of tax.—**

(1) Any person claiming refund of any tax and

interest, if any, paid on such tax or any other amount

paid by him, may make an application before the

expiry of two years from the relevant date in such

form and manner as may be prescribed:

Provided that a registered person, claiming

refund of any balance in the electronic cash ledger

in accordance with the provisions of sub-section

(6) of section 49, may claim such refund in such

form and manner as may be prescribed.

(2) A specialised agency of the United Nations

Organisation or any Multilateral Financial

Institution and Organisation notified under the

United Nations (Privileges and Immunities) Act,

1947 (46 of 1947), Consulate or Embassy of foreign

countries or any other person or class of persons, as

notified under section 55, entitled to a refund of

tax paid by it on inward supplies of goods or

services or both, may make an application for such

refund, in such form and manner as may be

prescribed, before the expiry of two years from the

last day of the quarter in which such supply was

received.

(3) Subject to the provisions of sub-section (10),

a registered person may claim refund of any

unutilised input tax credit at the end of any tax

period:

Provided that no refund of unutilised input tax

credit shall be allowed in cases other than—

(i) zero rated supplies made without payment

of tax;

(ii) where the credit has accumulated on

account of rate of tax on inputs being higher

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than the rate of tax on output supplies (other

than nil rated or fully exempt supplies), except

supplies of goods or services or both as may

be notified by the Government on the

recommendations of the Council:

Provided further that no refund of unutilised

input tax credit shall be allowed in cases where

the goods exported out of India are subjected to

export duty:

Provided also that no refund of input tax credit

shall be allowed, if the supplier of goods or services

or both avails of drawback in respect of central tax

or claims refund of the integrated tax paid on such

supplies.

(4) The application shall be accompanied by—

(a) such documentary evidence as may be

prescribed to establish that a refund is due to

the applicant; and

(b) such documentary or other evidence

(including the documents referred to in section

(33) as the applicant may furnish to establish

that the amount of tax and interest, if any, paid

on such tax or any other amount paid in relation

to which such refund is claimed was collected

from, or paid by, him and the incidence of such

tax and interest had not been passed on to any

other person:

Provided that where the amount claimed as

refund is less than two lakh rupees, it shall not be

necessary for the applicant to furnish any

documentary and other evidences but he may file

a declaration, based on the documentary or other

evidences available with him, certifying that the

incidence of such tax and interest had not been

passed on to any other person.

(5) If, on receipt of any such application, the

proper officer is satisfied that the whole or part of

the amount claimed as refund is refundable, he

may make an order accordingly and the amount so

determined shall be credited to the Fund referred

to in section 57.

(6) Notwithstanding anything contained in

sub-section (5), the proper officer may, in the case

of any claim for refund on account of zero-rated

supply of goods or services or both made by

registered persons, other than such category of

registered persons as may be notified by the

Government on the recommendations of the

Council, refund on a provisional basis, ninety per

cent. of the total amount so claimed, excluding the

amount of input tax credit provisionally accepted,

such

manner

and

subject

such

conditions, limitations and safeguards as may be

prescribed and thereafter make an order under sub-

section (5) for final settlement of the refund claim

after due verification of documents furnished by

the applicant.

(7) The proper officer shall issue the order under

sub-section (5) within sixty days from the date of

receipt of application complete in all respects.

(8) Notwithstanding anything contained in

sub-section (5), the refundable amount shall, instead

of being credited to the Fund, be paid to the

applicant, if such amount is relatable to—

(a) refund of tax paid on export of goods or

services or both or on inputs or input services

used in making such exports;

(b) refund of unutilised input tax credit under

sub-section (3);

provided, either wholly or partially, and for which

invoice has not been issued, or where a refund

voucher has been issued;

(d) refund of tax in pursuance of section 77;

(e) the tax and interest, if any, or any other

amount paid by the applicant, if he had not

passed on the incidence of such tax and interest

to any other person; or

(f) the tax or interest borne by such other

class of applicants as the Government may, on

the recommendations of the Council, by

notification, specify.

(8A) The Government may disburse the

refund of the State tax in such manner as may be

prescribed.

(9) Notwithstanding anything to the contrary

contained in any judgment, decree, order or

direction of the Appellate Tribunal or any court or

in any other provisions of this Act or the rules

made thereunder or in any other law for the time

being in force, no refund shall be made except in

accordance with the provisions of sub-section (8).

(10) Where any refund is due to a registered

person who has defaulted in furnishing any return

or who is required to pay any tax, interest or

penalty, which has not been stayed by any court,

Tribunal or Appellate Authority by the specified

date, the proper officer may—

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(a) withhold payment of refund due until the

said person has furnished the return or paid the

tax, interest or penalty, as the case may be;

(b) deduct from the refund due, any tax,

interest, penalty, fee or any other amount which

the taxable person is liable to pay but which

remains unpaid under this Act or under the

existing law.

Explanation.— For the purposes of this

sub-section, the expression “specified date” shall

mean the last date for filing an appeal under this

Act.

(11) Where an order giving rise to a refund is the

subject matter of an appeal or further proceedings

or where any other proceedings under this Act is

pending and the Commissioner is of the opinion

that grant of such refund is likely to adversely affect

the revenue in the said appeal or other proceedings

on account of malfeasance or fraud committed, he

may, after giving the taxable person an opportunity

of being heard, withhold the refund till such time

as he may determine.

(12) Where a refund is withheld under

sub-section (11), the taxable person shall,

notwithstanding anything contained in section 56,

be entitled to interest at such rate not exceeding

six per cent. as may be notified on the

recommendations of the Council, if as a result of

the appeal or further proceedings he becomes

entitled to refund.

(13) Notwithstanding anything to the contrary

contained in this section, the amount of advance

tax deposited by a casual taxable person or a

non-resident taxable person under sub-section (2)

of section 27, shall not be refunded unless such

person has, in respect of the entire period for which

the certificate of registration granted to him had

remained in force, furnished all the returns required

under section 39.

(14) Notwithstanding anything contained in this

section, no refund under sub-section (5) or

sub-section (6) shall be paid to an applicant, if the

amount is less than one thousand rupees.

Explanation.— For the purposes of this

section,—

(1) “refund” includes refund of tax paid on

zero-rated supplies of goods or services or both or

on inputs or input services used in making such

zero-rated supplies, or refund of tax on the supply

of goods regarded as deemed exports, or refund of

unutilised input tax credit as provided under sub-

section (3).

(2) “relevant date” means—

(a) in the case of goods exported out of India

where a refund of tax paid is available in respect

of goods themselves or, as the case may be, the

inputs or input services used in such goods,-

(i) if the goods are exported by sea or air,

the date on which the ship or the aircraft in

which such goods are loaded, leaves India; or

(ii) if the goods are exported by land, the

date on which such goods pass the frontier; or

(iii) if the goods are exported by post, the

date of despatch of goods by the Post Office

concerned to a place outside India;

(b) in the case of supply of goods regarded as

deemed exports where a refund of tax paid is

available in respect of the goods, the date on

which the return relating to such deemed

exports is furnished;

(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;

where a refund of tax paid is available in respect

of services themselves or, as the case may be, the

inputs or input services used in such services,

the date of-

(i) receipt of payment in convertible foreign

exchange or in Indian rupees wherever

permitted by the Reserve Bank of India , where

the supply of services had been completed

prior to the receipt of such payment; or

(ii) issue of invoice, where payment for the

services had been received in advance prior

to the date of issue of the invoice;

(d) in case where the tax becomes refundable

as a consequence of judgment, decree, order or

direction of the Appellate Authority, Appellate

Tribunal or any court, the date of communication

of such judgment, decree, order or direction;

(e) in the case of refund of unutilised input

tax credit under clause (ii) of the first proviso to

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sub-section (3), the due date for furnishing of

return under section 39 for the period in which

such claim for refund arises;

(f) in the case where tax is paid provisionally

under this Act or the rules made thereunder, the

date of adjustment of tax after the final

assessment thereof;

(g) in the case of a person, other than the

supplier, the date of receipt of goods or services

or both by such person; and

(h) in any other case, the date of payment of

tax.

******

Section 56. Interest on delayed refunds.—

If any tax ordered to be refunded under

sub-section (5) of section 54 to any applicant is

not refunded within sixty days from the date of

receipt of application under sub-section (1) of that

section, interest at such rate not exceeding six per

cent. as may be specified in the notification issued

by the Government on the recommendations of the

Council shall be payable in respect of such refund

from the date immediately after the expiry of sixty

days from the date of receipt of application under

the said sub-section till the date of refund of such

tax:

Provided that where any claim of refund arises

from an order passed by an adjudicating authority

or Appellate Authority or Appellate Tribunal or

court which has attained finality and the same is

not refunded within sixty days from the date of

receipt of application filed consequent to such order,

interest at such rate not exceeding nine per cent.

as may be notified by the Government on the

recommendations of the Council shall be payable

in respect of such refund from the date immediately

after the expiry of sixty days from the date of receipt

of application till the date of refund.

Explanation.— For the purposes of this section,

where any order of refund is made by an Appellate

Authority, Appellate Tribunal or any court against

an order of the proper officer under sub-section (5)

of section 54, the order passed by the Appellate

Authority, Appellate Tribunal or by the court shall

be deemed to be an order passed under the said

sub-section (5).

******

Section 62. Assessment of non-filers of returns.—

(1) Notwithstanding anything to the contrary

contained in section 73 or section 74, where a

registered person fails to furnish the return

under section 39 or section 45, even after the

service of a notice under section 46, the proper

officer may proceed to assess the tax liability of the

said person to the best of his judgement taking into

account all the relevant material which is available

or which he has gathered and issue an assessment

order within a period of five years from the date

specified under section 44 for furnishing of the

annual return for the financial year to which the

tax not paid relates.

(2) Where the registered person furnishes a valid

return within thirty days of the service of the

assessment order under sub-section (1), the said

assessment order shall be deemed to have been

withdrawn but the liability for payment of interest

under sub-section (1) of section 50 or for payment

of late fee under section 47 shall continue.

******

109. Appellate Tribunal and Benches thereof.—

(1) Subject to the provisions of this Chapter, the

Goods and Services Tax Appellate Tribunal

constituted under the Central Goods and Services

Tax Act shall be the Appellate Tribunal for hearing

appeals against the orders passed by the Appellate

Authority or the Revisional Authority under this

Act.

(2) The constitution and jurisdiction of the State

Bench and the Area Benches located in the State

shall be in accordance with the provisions of section

109 of the Central Goods and Services Tax Act or

the rules made thereunder.

******

110. President and Members of Appellate Tribunal,

their qualification, appointment, conditions of

service, etc.— The qualifications, appointment, salary

and allowances, terms of office, resignation and

removal of the President and Members of the State

Bench and Area Benches shall be in accordance

with the provisions of section 110 of the Central

Goods and Services Tax Act.

******

Section 114. Financial and administrative powers

of President.—

The President shall exercise such financial and

administrative powers over the National Bench and

Regional Benches of the Appellate Tribunal as may

be prescribed:

Provided that the President shall have the

authority to delegate such of his financial and

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administrative powers as he may think fit to any

other Member or any officer of the National Bench

and Regional Benches, subject to the condition that

such Member or officer shall, while exercising such

delegated powers, continue to act under the

direction, control and supervision of the President

******

Section 117. Appeal to High Court.—

(1) Any person aggrieved by any order passed by

the State Bench or Area Benches of the Appellate

Tribunal may file an appeal to the High Court and

the High Court may admit such appeal, if it is

satisfied that the case involves a substantial

question of law.

(2) An appeal under sub-section (1) shall be filed

within a period of one hundred and eighty days

from the date on which the order appealed against

is received by the aggrieved person and it shall be

in such form, verified in such manner as may be

prescribed:

Provided that the High Court may entertain an

appeal after the expiry of the said period if it is

satisfied that there was sufficient cause for not

filing it within such period.

(3) Where the High Court is satisfied that a

substantial question of law is involved in any case,

it shall formulate that question and the appeal shall

be heard only on the question so formulated, and

the respondents shall, at the hearing of the appeal,

be allowed to argue that the case does not involve

such question:

Provided that nothing in this sub-section shall

be deemed to take away or abridge the power of

the court to hear, for reasons to be recorded, the

appeal on any other substantial question of law not

formulated by it, if it is satisfied that the case

involves such question.

(4) The High Court shall decide the question of

law so formulated and deliver such judgment

thereon containing the grounds on which such

decision is founded and may award such cost as it

deems fit.

(5) The High Court may determine any issue

which—

(a) has not been determined by the State

Bench or Area Benches; or

(b) has been wrongly determined by the State

Bench or Area Benches, by reason of a decision

on such question of law as herein referred to in

sub-section (3).

(6) Where an appeal has been filed before the

High Court, it shall be heard by a Bench of not less

than two Judges of the High Court, and shall be

decided in accordance with the opinion of such

Judges or of the majority, if any, of such Judges.

(7) Where there is no such majority, the Judges

shall state the point of law upon which they differ

and the case shall, then, be heard upon that point

only, by one or more of the other Judges of the High

Court and such point shall be decided according to

the opinion of the majority of the Judges who have

heard the case including those who first heard it.

(8) Where the High Court delivers a judgment in

an appeal filed before it under this section, effect

shall be given to such judgment by either side on

the basis of a certified copy of the judgment.

(9) Save as otherwise provided in this Act, the

provisions of the Code of Civil Procedure, 1908 (5 of

1908) relating to appeals to the High Court shall, as

far as may be, apply in the case of appeals under

this section.

******

Section 118. Appeal to Supreme Court.—

(1) An appeal shall lie to the Supreme Court-

(a) from any order passed by the National

Bench or Regional Benches of the Appellate

Tribunal; or

(b) from any judgment or order passed by the

High Court in an appeal made under section

117 in any case which, on its own motion or on

an application made by or on behalf of the party

aggrieved, immediately after passing of the

judgment or order, the High Court certifies to be

a fit one for appeal to the Supreme Court.

(2) The provisions of the Code of Civil Procedure,

1908, relating to appeals to the Supreme Court shall,

so far as may be, apply in the case of appeals under

this section as they apply in the case of appeals

from decrees of a High Court.

(3) Where the judgment of the High Court is

varied or reversed in the appeal, effect shall be

given to the order of the Supreme Court in the

manner provided in section 117 in the case of a

judgment of the High Court.

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Section 119. Sums due to be paid notwithstanding

appeal, etc.—

Notwithstanding that an appeal has been

preferred to the High Court or the Supreme Court,

sums due to the Government as a result of an order

passed by the National or Regional Benches of the

Appellate Tribunal under sub-section (1) of section

113 or an order passed by the State Bench or Area

Benches of the Appellate Tribunal under sub-section

(1) of section 113 or an order passed by the High

Court under section 117, as the case may be, shall

be payable in accordance with the order so passed.

******

Section 122. Penalty for certain offences.—

(1) Where a taxable person who —

(i) supplies any goods or services or both

without issue of any invoice or issues an incorrect

or false invoice with regard to any such supply;

(ii) issues any invoice or Bill without supply

of goods or services or both in violation of the

provisions of this Act or the rules made

thereunder;

(iii) collects any amount as tax but fails to pay

the same to the Government beyond a period of

three months from the date on which such

payment becomes due;

(iv) collects any tax in contravention of the

provisions of this Act but fails to pay the same

to the Government beyond a period of three

months from the date on which such payment

becomes due;

(v) fails to deduct the tax in accordance with

the provisions of sub-section (1) of section 51, or

deducts an amount which is less than the amount

required to be deducted under the said sub-

section, or where he fails to pay to the

Government under sub-section (2) thereof, the

amount deducted as tax;

(vi) fails to collect tax in accordance with the

provisions of sub-section (1) of section 52, or

collects an amount which is less than the amount

required to be collected under the said sub-

section or where he fails to pay to the

Government the amount collected as tax under

sub-section (3) of section 52;

(vii) takes or utilises input tax credit without

actual receipt of goods or services or both either

fully or partially, in contravention of the

provisions of this Act or the rules made

thereunder;

(viii) fraudulently obtains refund of tax under

this Act;

(ix) takes or distributes input tax credit in

contravention of section 20, or the rules made

thereunder;

(x) falsifies or substitutes financial records or

produces fake accounts or documents or

furnishes any false information or return with an

intention to evade payment of tax due under

this Act;

(xi) is liable to be registered under this Act

but fails to obtain registration;

(xii) furnishes any false information with

regard to registration particulars, either at the

time of applying for registration, or subsequently;

(xiii) obstructs or prevents any officer in

discharge of his duties under this Act;

(xiv) transports any taxable goods without the

cover of documents as may be specified in this

behalf;

(xv) suppresses his turnover leading to evasion

of tax under this Act;

(xvi) fails to keep, maintain or retain books of

account and other documents in accordance with

the provisions of this Act or the rules made

thereunder;

(xvii) fails to furnish information or documents

called for by an officer in accordance with the

provisions of this Act or the rules made

thereunder or furnishes false information or

documents during any proceedings under this

Act;

(xviii) supplies, transports or stores any goods

which he has reasons to believe are liable to

confiscation under this Act;

(xix) issues any invoice or document by using

the registration number of another registered

person;

(xx) tampers with, or destroys any material

evidence or document;

(xxi) disposes off or tampers with any goods

that have been detained, seized, or attached

under this Act,

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he shall be liable to pay a penalty of ten

thousand rupees or an amount equivalent to the

tax evaded or the tax not deducted under section

51 or short deducted or deducted but not paid

to the Government or tax not collected

under section 52 or short collected or collected

but not paid to the Government or input tax

credit availed of or passed on or distributed

irregularly, or the refund claimed fraudulently,

whichever is higher.

(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.

(2) Any registered person who supplies any

goods or services or both on which any tax has not

been paid or short-paid or erroneously refunded, or

where the input tax credit has been wrongly availed

or utilised,-

(a) for any reason, other than the reason of

fraud or any wilful misstatement or suppression

of facts to evade tax, shall be liable to a penalty

of ten thousand rupees or ten per cent. of the tax

due from such person, whichever is higher;

(b) for reason of fraud or any wilful

misstatement or suppression of facts to evade

tax, shall be liable to a penalty equal to ten

thousand rupees or the tax due from such person,

whichever is higher.

(3) Any person who—

(a) aids or abets any of the offences specified

in clauses (i) to (xxi) of sub-section (1);

(b) acquires possession of, or in any way

concerns himself in transporting, removing,

depositing, keeping, concealing, supplying, or

purchasing or in any other manner deals with

any goods which he knows or has reasons to

believe are liable to confiscation under this Act

or the rules made thereunder;

the supply of, or in any other manner deals with

any supply of services which he knows or has

reasons to believe are in contravention of any

provisions of this Act or the rules made

thereunder;

(d) fails to appear before the officer of central

tax, when issued with a summon for appearance

to give evidence or produce a document in an

inquiry;

(e) fails to issue invoice in accordance with

the provisions of this Act or the rules made

thereunder or fails to account for an invoice in

his books of account, shall be liable to a penalty

which may extend to twenty-five thousand

rupees.

******

Section 132. Punishment for certain offences.—

(1) Whoever commits, or causes to commit and

retain the benefits arising out of, any of the

following offences, namely:—

(a) supplies any goods or services or both

without issue of any invoice, in violation of the

provisions of this Act or the rules made

thereunder, with the intention to evade tax;

(b) issues any invoice or Bill without supply of

goods or services or both in violation of the

provisions of this Act, or the rules made

thereunder leading to wrongful availment or

utilisation of input tax credit or refund of tax;

Bill referred to in clause (b) or fraudulently avails

input tax credit without any invoice or bill;

(d) collects any amount as tax but fails to pay

the same to the Government beyond a period of

three months from the date on which such

payment becomes due;

(e) evades tax or fraudulently obtains refund

and where such offence is not covered under

clauses (a) to (d);

(f) falsifies or substitutes financial records or

produces fake accounts or documents or

furnishes any false information with an intention

to evade payment of tax due under this Act;

(g) obstructs or prevents any officer in the

discharge of his duties under this Act;

(h) acquires possession of, or in any way

concerns himself in transporting, removing,

depositing, keeping, concealing, supplying, or

purchasing or in any other manner deals with,

any goods which he knows or has reasons to

believe are liable to confiscation under this Act

or the rules made thereunder;

(i) receives or is in any way concerned with

the supply of, or in any other manner deals with

any supply of services which he knows or has

reasons to believe are in contravention of any

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provisions of this Act or the rules made

thereunder;

(j) tampers with or destroys any material

evidence or documents;

(k) fails to supply any information which he is

required to supply under this Act or the rules

made thereunder or (unless with a reasonable

belief, the burden of proving which shall be upon

him, that the information supplied by him is true)

supplies false information; or

(l) attempts to commit, or abets the commission

of any of the offences mentioned in clauses (a) to

(k) of this section,

shall be punishable-

(i) in cases where the amount of tax evaded or

the amount of input tax credit wrongly availed

or utilised or the amount of refund wrongly taken

exceeds five hundred lakh rupees, with

imprisonment for a term which may extend to

five years and with fine;

(ii) in cases where the amount of tax evaded

or the amount of input tax credit wrongly availed

or utilised or the amount of refund wrongly taken

exceeds two hundred lakh rupees but does not

exceed five hundred lakh rupees, with

imprisonment for a term which may extend to

three years and with fine;

(iii) in the case of any other offence where the

amount of tax evaded or the amount of input tax

credit wrongly availed or utilised or the amount

of refund wrongly taken exceeds one hundred

lakh rupees but does not exceed two hundred

lakh rupees, with imprisonment for a term which

may extend to one year and with fine;

(iv) in cases where he commits or abets the

commission of an offence specified in clause (f)

or clause (g) or clause (j), he shall be punishable

with imprisonment for a term which may extend

to six months or with fine or with both.

(2) Where any person convicted of an offence

under this section is again convicted of an offence

under this section, then, he shall be punishable for

the second and for every subsequent offence with

imprisonment for a term which may extend to five

years and with fine.

(3) The imprisonment referred to in clauses (i),

(ii) and (iii) of sub-section (1) and sub-section (2)

shall, in the absence of special and adequate

reasons to the contrary to be recorded in the

judgment of the Court, be for a term not less than

six months.

(4) Notwithstanding anything contained in the

Code of Criminal Procedure, 1973, all offences under

this Act, except the offences referred to in

sub-section (5) shall be non-cognizable and bailable.

(5) The offences specified in clause (a) or clause

(b) or clause (c) or clause (d) of sub-section (1) and

punishable under clause (i) of that sub-section shall

be cognizable and non-bailable.

(6) A person shall not be prosecuted for any

offence under this section except with the previous

sanction of the Commissioner.

Explanation.— For the purposes of this section,

the term “tax” shall include the amount of tax

evaded or the amount of input tax credit wrongly

availed or utilised or refund wrongly taken under

the provisions of this Act, the State Goods and

Services Tax Act, the Integrated Goods and Services

Tax Act or the Union Territory Goods and Services

Tax Act and cess levied under the Goods and

Services Tax (Compensation to States) Act.

******

Section 138. Compounding of offences.—

(1) Any offence under this Act may, either before

or after the institution of prosecution, be

compounded by the Commissioner on payment, by

the person accused of the offence, to the Central

Government or the State Government, as the case

be, of such compounding amount in such

manner as may be prescribed:

Provided that nothing contained in this section

shall apply to—

(a) a person who has been allowed to

compound once in respect of any of the offences

specified in clauses (a) to (f) of sub-section (1)

of section 132 and the offences specified in

clause (l) which are relatable to offences specified

in clauses (a) to (f) of the said sub-section;

(b) a person who has been allowed to

compound once in respect of any offence, other

than those in clause (a), under this Act or under

the provisions of any State Goods and Services

Tax Act or the Union Territory Goods and Services

Tax Act or the Integrated Goods and Services

Tax Act in respect of supplies of value exceeding

one crore rupees;

committing an offence under this Act which is

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also an offence under any other law for the time

being in force;

(d) a person who has been convicted for an

offence under this Act by a court;

(e) a person who has been accused of

committing an offence specified in clause (g) or

clause (j) or clause (k) of sub-section (1) of section

132; and

(f) any other class of persons or offences as

may be prescribed:

Provided further that any compounding

allowed under the provisions of this section shall

not affect the proceedings, if any, instituted under

any other law:

Provided also that compounding shall be

allowed only after making payment of tax,

interest and penalty involved in such offences.

(2) The amount for compounding of offences

under this section shall be such as may be

prescribed, subject to the minimum amount not

being less than ten thousand rupees or fifty per

cent. of the tax involved, whichever is higher, and

the maximum amount not being less than thirty

thousand rupees or one hundred and fifty per cent.

of the tax, whichever is higher.

(3) On payment of such compounding amount as

may be determined by the Commissioner, no further

proceedings shall be initiated under this Act

against the accused person in respect of the same

offence and any criminal proceedings, if already

initiated in respect of the said offence, shall stand

abated.

________

SCHEDULE III.

See section 7

Activities or Transactions which shall be

treated neither as a supply of goods nor a

supply of Services

1. Services by an employee to the employer in

the course of or in relation to his employment.

2. Services by any court or Tribunal established

under any law for the time being in force.

3. (a) the functions performed by the Members

of Parliament, Members of State Legislature,

Members of Panchayats, Members of Municipalities

and Members of other local authorities;

(b) the duties performed by any person who holds

any post in pursuance of the provisions of the

Constitution in that capacity; or

Chairperson or a Member or a Director in a body

established by the Central Government or a State

Government or local authority and who is not

deemed as an employee before the commencement

of this clause.

4. Services of funeral, burial, crematorium

or mortuary including transportation of the

deceased.

5. Sale of land and, subject to clause (b) of

paragraph 5 of Schedule II, sale of building.

6. Actionable claims, other than lottery, betting

and gambling.

7. Supply of goods from a place in the non-

taxable territory to another place in the non-taxable

territory without such goods entering into India.

8. (a) Supply of warehoused goods to any person

before clearance for home consumption;

(b) Supply of goods by the consignee to any other

person, by endorsement of documents of title to the

goods, after the goods have been dispatched from

the port of origin located outside India but before

clearance for home consumption.

Explanation 1.— For the purposes of paragraph

2, the term “court” includes District Court, High

Court and Supreme Court.

Explanation 2.— For the purposes of paragraph

8, the expression “warehoused goods” shall have

the same meaning as assigned to it in the Customs

Act, 1962 (50 of 1962).

_______

Notifcation

LA/LEGN/2023/1448

The following bill which was introduced

in the Legislative Assembly of the State of

Goa on 31st July, 2023 is hereby published

for general information in pursuance of Rule-

138 of the Rules of Procedure and Conduct of

Business of the Goa Legislative Assembly.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 18

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The Goa Value Added Tax (Second

Amendment) Bill, 2023

(Bill No. 30 of 2023)

BILL

further to amend the Goa Value Added Tax

Act, 2005 (Goa Act 9 of 2005).

Be it enacted by the Legislative Assembly

of Goa in the Seventy-fourth Year of the

Republic of India as follows:—

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

Act may be called the Goa Value Added Tax

(Amendment) Act, 2023.

(2) It shall come into force at once.

2. Amendment of section 3.— In section 3

of the Goa Value Added Tax Act, 2005 (Goa

Act 9 of 2005), (hereinafter referred to as the

“principal Act”),—

(i) for sub-section (1), the following sub-

section shall be substituted namely:—

“(1) Every dealer who is engaged in

business of sale of goods shall be liable

to pay tax under this Act on his turnover

of sales, until such liability ceases under

sub-section (3):

Provided that a dealer who was

engaged in business of sale of goods

before commencement of the Goa Value

Added Tax (Second Amendment) Act,

2023 but was not liable to pay tax under

section 3 and who has not obtained

certificate of registration under sub-

section (3) of section 18, before such

commencement, shall be liable to pay

tax from the date of commencement of

the Goa Value Added Tax (Second

Amendment) Act, 2023 and he shall

obtain a certificate of registration under

section 18 within a period of 90 days

from the date of commencement of the

Goa

Value

Added

Tax

(Second

Amendment) Act, 2023.”;

(ii) for sub-section (2), the following sub-

section shall be substituted, namely:—

“(2) Every dealer who engages in a

business of sale of goods after

commencement of the Goa Value Added

Tax (Second Amendment) Act, 2023 shall

be liable to pay tax under this Act with

effect from the date of his engagement

in such business till his liability ceases

under sub-section (3);

(iii) proviso to sub-section (3) shall be

omitted;

(iv) sub-sections (4) and (5) shall be

omitted.

3. Amendment of section 18.–– In section

18 of the principal Act,––

(i)in sub-section (3),—

(a) for the expression “but is not liable

to pay tax under the provisions of this

Act may, if he so desires,”, the word

“shall” shall be substituted;

(b) proviso shall be omitted;

(ii) for sub-section (8), the following sub-

section shall be substituted, namely:—

“(8) Where, any business, in respect

of which a certificate of registration has

been issued under this section, has been

discontinued, or has been transferred or

otherwise disposed of the dealer shall

apply in the prescribed manner and

within

the

prescribed

time

for

cancellation of his registration to the

Commissioner and thereupon the

Commissioner may, after such inquiry as

he deems fit and subject to the rules

framed, cancel the registration with

effect from such date including any date

earlier to the date of the order of

cancellation as he considers fit having

regard to the circumstances of the

case.”.

4. Insertion of new section 31B.— After

section 31A of the principal Act, the following

new section shall be inserted, namely:––

“31B. Fresh Assessment on request of

Taxpayer.— (1) Notwithstanding anything

contrary contained in the provisions of this

Act, a dealer who is assessed or re-

assessed by disallowing input tax credit

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for reason of non-renewal of registration

for any period starting from the 1st day of

April, 2017 till the date of commencement

of the Goa Value Added Tax (Second

Amendment) Act, 2023, may apply to the

Commissioner for getting him assessed

afresh in pursuance of deemed renewal of

his registration under sub-section (10A) of

section 18 inserted by the Goa Value

Added Tax (Amendment) Act, 2023 (Goa

Act 9 of 2023).

(2) The application for the purposes of

sub-section (1) shall be made on a plain

paper, setting out therein all the relevant

facts and shall be accompanied by proof of

payment of non-refundable processing fees

of Rs. 10,000/-. Separate applications shall

be made for each assessment year/

assessment period.

(3) The Commissioner after affording an

opportunity of being heard to the applicant,

shall pass an order either allowing the fresh

assessment or rejecting the application for

reasons to be recorded in writing.

(4) In case where the Commissioner by

an Order passed under this section allows

the fresh assessment, notwithstanding

anything to the contrary contained in this

Act or in any other law for time being in

force, the bar of limitation shall not be

applicable for re-opening of any assessment

of such dealer in respect of any period from

the date of registration of the dealer till

the date of passing of Order by the

Commissioner.”.

Statement of Objects and Reasons

Clause 2 of the Bill seeks to amend section

3 of the Goa Value Added Tax Act, 2005 (Goa

Act 9 of 2005) (hereinafter referred to as the

“said Act”) so as to make registration

compulsory for dealers engaged in selling of

five petroleum products and alcohol for

human consumption within a period of 90

days of commencement of the Goa Value

Added Tax (Second Amendment) Act, 2023.

This clause also seeks to omit the threshold

limit specified in sub-section (4) and (5) of

section 3 of the said Act to make the

registration compulsory.

Clause 3 of the Bill seeks to amend section

18 of the said Act so as to make registration

compulsory for dealers engaged in selling of

five petroleum products and alcohol for

human consumption.

Clause 4 of the Bill seeks to insert new

section 31B so as to allow fresh assessment

of a dealers who has been disallowed input

tax credit for reason of non-renewal of

registration for any period starting from 01st

April, 2017 till the date of commencement of

the

Goa

Value

Added

Tax

(Second

Amendment) Act, 2023 by making an

application on plain paper and after payment

of fees.

This Bill seeks to achieve the above objects.

Financial Memorandum

The proposed Goa Value Added Tax

(Second Amendment) Bill, 2023 does not

involve any recurring or non-recurring

expenditure from the Consolidated Fund of

the State.

Memorandum Regarding Delegated

Legislation

Clause 3 of the Bill empowers the

Government to frame rules for specifying the

time and manner for cancellation of

registration of a dealer where the business

has been discontinued, transferred or

disposed of.

These delegations are of normal character.

Assembly Hall,

Dr. PRAMOD SAWANT

Porvorim, Goa.

Hon. Chief Minister/

25th July, 2023.

Finance Minister.

Assembly Hall,

NAMRATA ULMAN

Porvorim, Goa.

Secretary to the

25th July, 2023.

Legislative Assembly

of Goa.

OFFICIAL GAZETTE — GOVT. OF GOA

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Governor’s Recommendation under Article

207 of the Constitution of India

In pursuance of Article 207 of the

Constitution of India, I, P. S. Sreedharan Pillai,

the Governor of Goa hereby recommend, the

introduction and consideration of the Goa

Value Added Tax (Second Amendment) Bill,

2023 by the legislative assembly of Goa.

RAJ BHAVAN,

P. S. SREEDHARAN PILLAI

Date: 25-07-2023.

His Excellency,

Governor of Goa.

–––––––––

ANNEXURE

-------------------------------------------------------------

Extracts from The Goa Value Added

Tax Act, 2005

(Goa Act 9 of 2005)

-------------------------------------------------------------

Section: 3. Incidence of Tax.-

(1) Every dealer, whose turnover of all sales made

during—

(i) the year ending on the 31st day of March

of the year preceding the year in which this Act

is enforced; or

(ii) the year commencing on the 1st day of

April of the year during which this Act is

enforced;

has exceeded or exceeds the relevant limit

specified in sub-section (4), of this section shall

until such liability ceases under sub-section (3),

be liable to pay tax under this Act on his turnover

of sales, made, on or after the appointed day:

Provided that, a dealer to whom clause (i) of

sub-section (1) does not apply but clause (ii)

applies and whose turnover of all sales first

exceeds the relevant limit specified in sub-

section (4) of this section after the appointed

day shall not be liable to pay tax in respect of

sales which take place upto the time when his

turnover of sales, as computed from the first day

of the year during which this Act is enforced,

does not exceed the relevant limit applicable to

him under sub-section (4).

(2) Every dealer whose turnover, of all sales made,

during any year commencing on the first day of the

year, being a year subsequent to the years

mentioned in sub-section (1), first exceeds the

relevant limit specified in sub-section (4), shall, until

such liability ceases under sub-section (3), be liable

to pay tax under this Act with effect from the said

date:

Provided that, a dealer shall not be liable to

pay tax in respect of such sales as take place

during the period commencing on the first day

of the said year upto the time when his turnover

of sales does not exceed the relevant limit

applicable to him under sub-section (4).

(3) Every dealer who has become liable to pay

tax under this Act, shall continue to be so liable

until his registration is duly cancelled; and upon

such cancellation his liability to pay tax, shall cease

other than tax, already levied or leviable.

Provided that, if the dealer becomes liable to

pay tax again in the same year in which he

ceased to be liable as aforesaid, then in respect

of such sales as take place during the period

commencing on the date of the cessation of

liability to tax and upto the time when his

turnover of sales does not exceed the relevant

limit applicable to him under sub-section (4), no

tax shall be payable by him.

(4) For the purposes of this section, the limits of

turnover shall be as follows-

(i) Limit of turnover of

In case of Non-

Rs. 10000/-

resident dealer and

casual trader

(ii) Limit of turnover of

In case of importer/

Rs. 5,00,000/-

manufacturer.

(iii) Limit of turnover of

In any other case.

Rs. 10,00,000/-

(5) For the purpose of calculating the limit of

turnover for liability to tax,-

(a) except as otherwise expressly provided,

the turnover of all sales shall be taken, whether

such sales are taxable or not or of taxable goods

or not;

(b) the turnover shall include all sales made

by the dealer on his own account, and also on

behalf of his principals whether disclosed or not;

the turnover, if any, referred to in clauses (a) and

(b), the turnover shall also include the price of

the goods auctioned by him for his principal,

whether the offer of the intending purchaser is

accepted by him or by the principal or a nominee

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of the principal, if the price of such goods is

received by him on behalf of his principal;

(d) in the case of a manager or agent of a non-

resident dealer, in addition to the turnover, if

any, referred to in clauses (a), (b) or (c), the

turnover shall also include the sales of the non-

resident dealer effected in the State.

(6) Notwithstanding anything contained in any

contract or any law for the time being in force, but

subject to the provisions of this Act, any person

covered by sub-clauses (a), (b) and (c) of clause (k)

of section 2 shall be liable to pay tax under this

Act, whether or not the principal is a dealer and

whether or not such principal is liable to pay tax

under this section and whether or not the principals

are disclosed.

(7) Liability of dealers registered under the

Central Sales Tax Act, 1956 (Central Act 74 of

1956).—

Every dealer shall, notwithstanding that he is

not liable to pay tax under any of sub-sections

(1) to (3) of section 3, be liable to pay tax under

this Act so long as he is registered under the

Central Sales Tax Act, 1956 (Central Act 74 of

1956), on all sales effected by him or on his behalf

within Goa, on or after the date of his liability or

the date of his registration, whichever is earlier,

under the Central Sales Tax Act, 1956 (Central

Act 74 of 1956):

Provided that no tax shall be payable in

respect of sales in any period prior to

commencement of liability under this Act.

(8) Liability of exporters and dealers effecting

stock transfers outside the State:—

Every dealer exporting any goods outside India

or effecting stock transfers to any States and

Union

Territories

within

India,

shall,

notwithstanding that he is not liable to pay tax

under any of sub-sections (1) to (3) of section 3,

be liable to pay tax under this Act on all taxable

sales effected within the State.

(9) Special liability of person organizing or

conducting exhibition or event or programme.—

Any person organizing or conducting

exhibition or event or programme either for sale

of goods or for promoting goods for sale, by

providing stalls or space to other persons or

dealers under the banner of specific name or

otherwise or under a common roof or otherwise

shall be liable to pay tax on all taxable sales

effected by all such persons or dealers

participating in such exhibition or event or

programme other than the dealers who are

already registered under this Act and self help

groups participating in such exhibition or event

or programme:

Provided that no person shall be allowed to

carry on such exhibition or event or programme

without obtaining prior written permission of

the Commissioner as per the procedure

prescribed and payment in advance of estimated

tax. The advance estimated tax shall be adjusted

towards the output tax liability payable by the

person organizing or conducting exhibition or

event or programme so conducted:

Provided further that the owner of the

property where the exhibition or event or

programme is to be held, shall be jointly and

severally liable to pay tax that may become due

on sale of goods made in such exhibition or event

or programme if he fails to inform the

Commissioner about renting/leasing/letting out

of his property, whether residential or

commercial, or any open space, alongwith the

details of dealer or person conducting the

exhibition or event or programme as well as the

conditions subject to which the said property is

rented/leased/let out and any other relevant

information.

Explanation:—

(1) Self Help Groups means Self Help Groups

registered with the Rural Development Agency or

with the Registrar of Co-operative Society or any

other Government Department as Self Help Groups

within the State of Goa and are selling goods

manufactured by themselves.

(2) For the purpose of calculation of tax to be

paid in advance, the stalls occupied by dealers

holding valid registration under this Act, and the

self help groups shall not be included while making

such calculation, provided prior permission of the

Commissioner is obtained by them for their

participation in such exhibitions, event, or

programme in a prescribed manner”

*********

Section: 18. Registration.—

(1) No dealer shall, while being liable to pay tax

under section 3 or under sub-section (6) of section

19, be engaged in business as a dealer, unless he

possesses a valid certificate of registration as

provided by this Act:

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Provided that, the provisions of this sub-

section shall not be deemed to have been

contravened, if the dealer having applied for such

registration as in this section provided, within

the prescribed time or, as the case may be, within

the period specified in sub-section (6) of section

19, while he is engaged in such business.

(2) Every dealer, required by sub-section (1) to

possess a certificate of registration, shall apply in

the prescribed manner, to the Commissioner.

(3) A person or a dealer who intends to be

engaged in business of dealing in goods, but is not

liable to pay tax under the provisions of this Act

may, if he so desires, apply in the prescribed manner

under this sub-section for the grant of certificate of

registration to the Commissioner and if the

certificate is granted, then so long as it is not duly

cancelled, the person or dealer shall remain liable

to pay tax.

Provided that if the person or dealer to whom

such certificate of registration is granted

becomes liable to pay tax under any other

provisions of the Act, then the certificate of

registration so granted shall cease to be valid

unless amended after payment of prescribed fee.

(4) Certificate of registration shall not be granted

to a dealer unless,—

(a) he has declared his Permanent Account

Number, mobile number, e-mail address in the

application for registration and validated the

same in the manner as may be prescribed; and

(b) he has deposited in the Government

treasury prescribed fee in the prescribed manner

and within the prescribed time.

(5) The Commissioner may conduct such inquiry

as he deems fit and may call for such evidence and

information as he may deem necessary and after

the inquiry, if any, and after considering the

evidence and information, if any, he is satisfied that

the application for registration made under this

section is in order, he shall register the applicant

and issue to him a certificate of registration in the

prescribed form:

Provided that if the Commissioner is satisfied

that the particulars contained in the application

are not correct or complete or that any evidence

or information prescribed for registering the

applicant is not furnished, the Commissioner

may, after giving the applicant a reasonable

opportunity of being heard, reject the application

for reasons to be recorded in writing.

(6) The Commissioner may, after considering any

information furnished under any provisions of this

Act or otherwise received, amend from time to time,

any certificate of registration.

(7) If a person or a dealer upon an application

made by him has been registered under this section

and thereafter it is found that he ought not to have

been so registered under the provisions of this

section, he shall be liable to pay tax during the

period from the date on which his registration

certificate took effect until it is cancelled,

notwithstanding that he may not be liable to pay

tax under this Act.

(8) Where,—

(a) any business, in respect of which a

certificate of registration has been issued under

this section, has been discontinued, or has been

transferred or otherwise disposed of; or

(b) the turnover of sales of a registered dealer

has during any year not exceeded the relevant

limit specified in sub-section (4) of section 3,—

then, in the case covered by clause (a), the

dealer shall apply in the prescribed manner and

within the prescribed time for cancellation of

his registration to the Commissioner, and in the

case covered by clause (b), the dealer may apply

in the prescribed manner for cancellation of his

registration to the Commissioner; and thereupon

the Commissioner may, after such inquiry as he

deems fit and subject to rules framed, cancel the

registration with effect from such date including

any date earlier to the date of the order of

cancellation as he considers fit having regard to

the circumstances of the case.

(9) Any person intending to organize or conduct

exhibition or any event or programme either for

sale of goods or for promoting goods for sale, by

providing stalls or space to other persons or dealers

under the banner of specific name or otherwise or

under a common roof or otherwise, shall obtain a

registration under this Act and shall apply in the

prescribed manner, to the Commissioner requesting

permission, indicating therein the details of the

persons and/or dealers participating in, and the

period of such exhibition alongwith payment of

estimated tax in advance. The Commissioner may

issue such permission in such form and subject to

such conditions as may be prescribed. The dealer

to whom the permission is issued shall exhibit the

same at a conspicuous place where the exhibition

or event or programme is conducted. The provisions

of sub-sections (4), (5), (6), (7), (8), (10), (11), (12), (13),

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(14) and (15) of this section shall, mutatis mutandis,

apply to this sub-section.

(10) Any registration granted under the

provisions of this Act shall remain valid until it is

cancelled:

Provided that, before passing the order of

cancellation, the dealer shall be given a

reasonable opportunity of being heard.

(10A) Notwithstanding anything contained in

any Order, judgement or decision of any Authority,

Administrative Tribunal or Court, any dealer who

has failed to renew the registration after the expiry

of validity of registration from 01st day of April,

2017, shall be deemed to have valid registration for

all the purposes under this Act.”

Provided that no refund or adjustment of any

sum of amount already paid towards renewal

fee, tax, penalty or late fee due to non-renewal

of registration shall be made due to amendment

to section 18 and its effect thereof.

(11) If a dealer,—

(a) fails to file three consecutive returns under

this Act;

(b) fails to pay the dues demanded in

assessment/reassessment or otherwise within

the period specified except where such demand

has been stayed by the appellate authority or

tribunal or any other court;

consecutive tax periods under the provisions of

this Act;

(d) having issued tax invoice or retail invoices,

fails to account for the said invoices in his books

of account;

(e) holds or accepts or furnishes or causes to

be furnished a declaration, which he knows or

has reason to believe to be false;

(f) has been convicted of an offence under this

Act, or under the earlier law;

(g) discontinues his business without

complying with the provisions contained in sub-

section (8) of section 18 of the Act;

(h) without entering into a transaction of sale,

issues to another dealer tax invoice, retail invoice,

bill or cash memorandum, with intention to

defraud the Government of revenue;

(i) is found evading tax on account of variation

in physical stock compared with his regular

books of accounts;

then the Commissioner may, at any time after

giving the dealer an opportunity of being heard

and for the reasons to be recorded in writing, by

order cancel his certificate of registration from

such date as may be specified by him in such

order and the dealer shall not be entitled to any

benefits available to a registered dealer under

this Act from date specified in this order.

(12) (a) If a dealer,-

(i) fails to inform changes in business as

required by sub-section (1) of section 22;

(ii) fails to file declaration and/or furnish the

documents as required by section 23;

(iii) fails to furnish return as required by

section 24;

(iv) fails to pay tax as required by section 25;

(v) fails to produce the books of accounts as

required by the Commissioner under sub-section

(1) of section 73;

then the Commissioner may, at any time, after

giving the dealer an opportunity of being heard

and for the reasons to be recorded in writing, by

order suspend his certificate of registration from

date not earlier than the date of such order, as

may be specified by him in such order.

(b) Where a dealer, whose certificate of

registration is suspended for the failure of any of

the requirements specified in clause (a), fulfils the

requirements, the Commissioner shall, by an order

in writing, withdraw the suspension order from such

date as may be specified therein.

suspended under clause (a) shall not be entitled to

claim input tax credit during the period of

suspension of registration.

(13) Every person whose registration is cancelled

under sub-section (11) shall pay in respect of every

taxable goods held as stock on the date of

cancellation an amount equal to the tax that would

be payable in respect of the goods if the goods

were sold at fair market price on that date or the

total tax credit previously claimed in respect of

such goods, whichever is higher.

(14) If an order of suspension or cancellation

passed under this section is set aside in an appeal

or other proceedings under this Act, the certificate

of registration of the dealer shall stand restored

with effect from the date of such suspension or

cancellation, as the case may be.

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(15) Suspension or cancellation of a certificate of

registration shall not affect the liability of any dealer

to pay tax, penalty or interest due for any period till

the date of such suspension or cancellation and

which has remained unpaid or is assessed

thereafter.

(16) The Commissioner shall notify in Official

Gazette the details of dealers whose certificate of

registration has been suspended or cancelled under

the provisions of this Act.

_______

Notifcation

LA/LEGN/2023/1449

The following bill which was introduced

in the Legislative Assembly of the State of

Goa on 31st July, 2023 is hereby published

for general information in pursuance of Rule-

138 of the Rules of Procedure and Conduct of

Business of the Goa Legislative Assembly.

_______

The Goa (Recovery of Arrears of Tax,

Interest, Penalty, Other Dues through

Settlement) Bill, 2023

(Bill No. 31 of 2023)

BILL

to provide for the expeditious enforcement of

payment of arrears of tax, penalty and/or

interest in respect of the period of

assessment upto the 30th day of June, 2017

under the Central Sales Tax Act, 1956

(Central Act 74 of 1956), the Goa

Entertainment Tax Act, 1964 (Act 2 of

1964), the Goa Sales Tax Act, 1964 (Act 4

of 1964), the Goa Tax on Luxuries Act, 1988

(Act 17 of 1988), the Goa Tax on Entry of

Goods Act, 2000 (Act 14 of 2000) and the

Goa Value Added Tax Act, 2005 (Act 9 of

2005), by way of settlement and matters

connected therewith.

BE it enacted by the Legislative Assembly

of Goa in the Seventy-fourth Year of the

Republic of India as follows:—

1. Short title, extent and commencement.—

(1) This Act may be called the Goa (Recovery

of Arrears of Tax, Interest, Penalty, Other Dues

through Settlement) Act, 2023.

(2) It shall extend to the whole of the State

of Goa.

(3) It shall come into force from the date of

its publication in the Official Gazette.

2. Definitions.— (1) In this Act, unless the

context otherwise requires,—

(a) “Appellate Authority” means the

Appellate Authority specified in sub-

section (1) of section 10 of this Act;

(b) “applicant” means a person who is

liable to pay arrears of tax, penalty and/or

interest, or late fee levied or leviable under

the relevant Acts and includes dealer,

hotelier or proprietor or his legal heir,

successor, assignee or nominee;

interest” means,—

(i) tax, by whatever name called,

payable by a dealer, hotelier or

proprietor upon assessment or otherwise

under the relevant Act in respect of the

specified period; or

(ii) penalty imposed upon a dealer,

hotelier or proprietor, for default in

furnishing returns and/or payment of tax,

or for any other offence, in accordance

with the provisions of the relevant Act,

in respect of the specified period; or

(iii) interest payable by a dealer,

hotelier or proprietor for default in

payment of tax or delay in payment of

tax, under the relevant Act in respect of

the specified period;

and includes post assessment interest

payable under the relevant Act;

(d) “Commissioner” means the Commi-

ssioner as referred to in the relevant Act”

(e) “dealer” means the dealer defined in

section 2 of the Goa Sales Tax Act,1964 (Act

4 of 1964)/the Goa Value Added Tax Act,

2005 (Act 9 of 2005)/the Goa Tax on Entry

of Goods Act, 2000 (Act 14 of 2000)/the

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Central Sales Tax Act, 1956 (Central Act 74

of 1956);

(f) “designated authority” means the

authority specified in section 3 of this Act;

(g)

“Government”

means

the

Government of Goa;

(h) “hotelier” means the hotelier defined

in section 2 of the Goa Tax on Luxuries

Act, 1988 (Act 17 of 1988);

(i) “pre-deposit” means an amount

payable by the applicant alongwith the

application for settlement in pursuance of

section 5 of this Act;

(j) “prescribed” means prescribed by

rules made under this Act;

(k) “proprietor” means the proprietor

defined under clause (ii) of section 2 of the

Goa Tax on Luxuries Act, 1988 (Act 17 of

1988);

(l) “relevant Act” means,—

(a) the Central Sales Tax Act, 1956

(Central Act 74 of 1956); or

(b) the Goa Entertainment Tax Act, 1964

(Goa Act 2 of 1964); or

4 of 1964); or

(d) the Goa Tax on Luxuries Act, 1988

(Goa Act 17 of 1988); or

(e) the Goa Tax on Entry of Goods Act,

2000 (Goa Act 14 of 2000); or

(f) the Goa Value Added Tax Act, 2005

(Goa Act 9 of 2005), and the rules framed

or notifications issued thereunder;

(m) “settlement amount” means an

amount payable for the purpose of

settlement at the rate specified in section

8 of this Act;

(n) “specified period” means a period of

assessment up to the 30th day of June,

2017;

(o) “website of Commercial Tax

Department” means the website as may

be notified by the Commissioner of

Commercial taxes.

(2) Unless there is anything repugnant to

the subject or context, all words and

expressions used in this Act, which are not

defined herein, but defined or used in the

relevant Act, shall have the same meaning

as respectively assigned to them in the

relevant Act.

3. Designated Authority.— (1) For carrying

out the purposes of this Act, the authorities

referred to in section 13 of the Goa Value

Added Tax Act, 2005 (Act 9 of 2005), or such

other authority as the Commissioner may, by

order made in that behalf nominate, shall be

the Designated Authority and such authority

shall have jurisdiction over such area or areas,

as may be specified by the Commissioner:

Provided that, the Commissioner may by

an order assign or re-assign any application

made under sub-section (1) of section 5 from

one Designated Authority to other Designated

Authority irrespective of his jurisdiction, for

administrative convenience.

(2) The Commissioner may, by order

published in the Official Gazette and subject

to such conditions and limitations as may be

specified in this behalf by him, delegate his

powers to any officer subordinate to him.

4. Eligibility for settlement.— Subject to the

other provisions of this Act, an applicant shall

be eligible to make an application under

section 5 for settlement of his arrears of

assessed tax, penalty and/or interest in

respect of the specified period:

Provided that, no such application for

settlement shall be entertained by the

Designated Authority where the 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 up to the date of

commencement of this Act:

Provided further that cases which have

been assessed or reassessed under section

31 or section 31A of the Goa Value Added

Tax Act, 2005 (Goa Act 9 of 2005) pursuant to

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action under section 73 of the Goa Value

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

shall not be eligible for adjustment of arrears

amount as specified in clause (a) of section 8

and settlement rates specified under clause

(b) and (c) of section 8:

Provided further that any case which is

disputed and pending in appeal shall be

considered to be eligible for settlement under

the category of disputed cases only if such

appeal is filed within the prescribed limitation

period or extended limitation period and is

accompanied by the pre-deposit as per the

provisions of the relevant Act and rules made

thereunder, otherwise such cases shall be

considered under undisputed category for the

purpose of arriving at settlement benefit

under this Act:

Provided also that the cases which have

been settled under the Goa (Recovery of

Arrears of Tax through Settlement) Act, 2009

(Goa Act No. 17 of 2009) shall not be re-

opened, except the case where the

application for settlement which has been

rejected on merits or for non-payment of

settlement amount in time or for any other

reason and in such case the applicant shall

be eligible to submit a fresh application under

section 5, subject to his satisfying other

conditions of this Act.

5. Application by the applicant.— (1) An

application for the purpose of section 4 shall

be made by an applicant to the Designated

Authority after a period of 1 month from

commencement of this Act, but before the

expiry of six months from the date of

commencement of this Act in such Form and

in such manner as may be specified by the

Commissioner:

Provided that where an amount of tax in

arrears for a financial year is below

Rs. 10,000/- under the relevant Act, the dealer

shall not be required to submit application

for settlement:

Provided further that where an applicant

is required to submit declaration or/and

declaration certificate, in Form ‘C’, Form ‘D’,

Form ‘E-I/E-II’, Form ‘F’, and 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 (Goa Act No. 4 of 1964) or Certificates of

Tax Deduction at Source in Form VAT-VII,

under the Goa Value Added Tax Act, 2005

(Goa Act 9 of 2005), such applicant shall, upon

making an application through the electronic

system and after getting an acknowledge-

ment, submit a printed copy thereof duly

signed and verified by him to the designated

authority along with the declaration form or/

and declaration certificate or/and Certificate

of Tax Deduction at Source, within one month

from the date of filing online application, failing

which, the application shall be summarily

rejected.

(2) The application under sub-section (1)

shall be made online through electronic

system. The applicant shall enter the details

in accordance with the instructions as

provided in the application form for making

such application through electronic system:

Provided that, the application shall

mandatorily be accompanied by self-attested

challans for having deposited a pre-deposit

at the rate of 10% of the Settlement

amount payable for the purpose of settlement

at the rates specified in section 8 or

Rs. 15,00,000/- (Rupees Fifteen lakhs),

whichever is lower:

Provided further that, where an applicant

has paid ten percent or fifty percent, of the

disputed tax amount 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) amount of such tax paid, subject to the

explanation given below shall be eligible for

setoff against the said pre-deposit.

Explanation:— The interest and/or penalty

paid 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 not be

eligible for setoff against the pre-deposit.

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(3) An applicant shall make application

separately for each year under each of the

relevant Acts specified in clause (1) of section

2. The applicant shall file only one application

per year per relevant Act.

(4) The Designated Authority shall verify

the correctness of the particulars furnished

in the application with reference to the

records available with the assessing authority

or any other authority with whom such

records may be available, within a period of

twelve months from the date of submission

of application which may be extended with

the approval of Commissioner.

(5) Where the Designated Authority finds

any defects in the application made by the

applicant, he shall issue a show cause notice

allowing the applicant a minimum of one

month’s time, which if deemed fit by the

Designated Authority on recording the

reasons in writing, may be extended to

maximum 2 months from the date of such

show cause notice to comply with such

deficiencies. If the applicant does not respond

to such show cause notice or fails to comply

with such show cause notice within

stipulated time then such application shall

be summarily rejected.

6. Withdrawal of application for settle-

ment.— (1) An applicant, may withdraw his

application filed under section 5 within a

period of six months from the date of

submission of such application or within one

month from the date of receipt of intimation

of letter of intimation of settlement amount,

whichever is earlier. In case of withdrawal of

the application, the pre-deposit paid by the

applicant while filing application for

settlement shall stand forfeited in favour of

the Government.

7. Determination of amount payable for

settlement of arrears.— (1) Where the

Designated Authority is satisfied about the

correctness of the particulars set forth in the

application made by the applicant, he shall,

by order in writing, determine the balance

amount payable by the applicant, if any, for

the purpose of settlement of arrears of tax,

penalty and/or interest at the rates specified

in section 8.

(2) After the amount payable, if any, by the

applicant is determined under sub-section (1),

the Designated Authority shall inform the

same to the applicant by letter of intimation

of settlement amount in such form as may be

notified by the Commissioner. The applicant

shall pay such balance amount by using E-

challan in nine equated monthly instalments

as per the schedule of payment specified in

such letter of intimation:

Provided that the applicant may voluntarily

pay the settlement amount in a lump sum or

instalments before the schedule given by the

designated authority.

Provided further that, in case the applicant

fails to pay first instalment on or before the

due date intimated to the applicant or fails to

pay the total amount for settlement on or

before the due date of last instalment as

intimated to the applicant, the application

made under section 5 shall be liable to be

rejected and pre-deposit amount shall be

forfeited in favour of Government:

Provided further that, where an amount is

to be adjusted as per the Refund Adjustment

Order, the Designated Authority shall adjust

such amount proportionately with the tax,

penalty and/or interest:

Provided also that, after making the

payments as specified above applicant shall

upload self-attested copy of such E-challan

through electronic system within a period of

one month from the date of such payment.

(3) The Designated Authority may, on his

own motion or on application of the applicant,

within six months from the date of issue of

intimation of settlement amount to the

applicant, rectify any error apparent thereon:

Provided that, the application for

rectification shall be made by the applicant

within two months from the date of the

receipt of intimation of the applicant and copy

of paid e-challan or e-receipt shall be

enclosed with such application:

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Provided further that, no intimation of

settlement amount adversely affecting the

applicant shall be issued without giving him

a reasonable opportunity of being heard.

(4) Where any balance amount is payable

by the applicant such amount shall be paid

as under:

(a) Where an applicant being a dealer,

whose appeal is pending before the

Appellate Authority under the relevant Act

or before the Tribunal, as on date of the

commencement of this Act and 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 be eligible for setoff of such

tax amount against the balance amount by

using E-challan and shall upload a self-

attested photocopy of such E-challans in

proof of payment of the amount as

determined

and

intimated

the

Designated Authority.

(b) 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 the Tribunal as on the date of

the commencement of this Act and, 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 8, he shall

issue a certificate of settlement in such

form and manner as may be specified by

the Commissioner to the applicant and

thereupon, such applicant shall be

discharged from his liability to make

payment of the balance amount of arrears

of tax, penalty and/or interest to which he

was liable before settlement.

pending before the Appellate Authority

under the Goa Value Added Tax Act, 2005

(Act 9 of 2005) or the Tribunal, as on date

of the commencement of this Act 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 8:

Provided that where amount payable for

settlement is determined as per the rate

specified in clause (d) of section 8 and where

an applicant whose appeal is pending before

the Appellate Authority under the Goa Value

Added Tax Act, 2005 (Act 9 of 2005) or the

Tribunal, as on date of the commencement of

this Act and who has paid ten percent or

fifty percent of the disputed amount of 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 be adjusted

against the amount payable for the purpose

of settlement of penalty at the rates specified

in clause (d) of section 8 and balance amount

of penalty after such adjustment, if any, shall

not be refunded:

Provided further 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:

Provided further that where an applicant

whose appeal is pending before the Appellate

Authority under the Goa Value Added Tax

Act, 2005 (Act 9 of 2005) or the Tribunal, as on

date of the commencement of this Act and who

has paid ten percent or fifty percent of the

disputed amount of interest in accordance

with sub-section (4) of section 35 or

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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

nor shall be refunded:

Provided also that where no amount is

found payable by the applicant, the

Designated Authority, shall proceed to issue

a certificate of settlement under section 9 in

such form and manner as may be specified

by the Commissioner.

8. Rate applicable in determining the

amount payable.— The amount payable by

an applicant for settlement of arrears of tax,

interest and/or penalty shall be as follows:-

(a) Where the arrears of tax, interest

and/or penalty have arisen due to non-

submission of declaration form or

declaration certificate, in 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 (Goa Act No.

4 of 1964) or Certificates of Tax Deduction

at Source in Form VAT-VII, under the Goa

Value Added Tax Act, 2005 (Goa Act 9 of

2005), such dues determined in any order

of assessment relating to the specified

period under the relevant Act, shall be

settled at the rates mentioned in clause (b)

and (c) of this section after considering the

declaration form or declaration certificate

which the dealer has submitted till the date

of submission of the application for

settlement under sub section (1) of

section 5.

(b) Where the arrears of tax, interest

and/or 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 or already decided as on the date of

commencement of this Act, such arrears,

after adjustment as per clause (a) of this

section, shall be settled at the rate of 80%

of the arrears of tax; and any interest levied

thereon and/or penalty imposed thereof

shall be waived fully.

and/or 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 the date of the

commencement of this Act such arrears,

after adjustment as per clause (a) of this

section, 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.

(d) Where the arrears of tax, interest

and/or penalty have arisen on account of

any order of assessment or reassessment

under section 31 or section 31A of the Goa

Value Added Tax Act, 2005 (Goa Act 9 of

2005) pursuant to action under section 73

of Goa Value Added Tax Act, 2005 (Goa

Act 9 of 2005), relating to the specified

period whether disputed or not on or

before the date of the commencement of

this Act, such arrears shall be settled at

the rate of 100% of the arrears of tax; and

50% of penalty imposed thereof and interest

shall be waived fully.

(e) Where the arrears of tax is less than

Rs. 10,000/-, such arrears shall be settled

by allowing full waiver from payment of

tax, interest and/or penalty.

(f) Notwithstanding anything contained

in clause (a), (b), (c), (d) and (e) 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.

(g) When a certificate of settlement is

issued under section 9 of this Act, entire

post assessment interest on the dues under

the relevant Act for the period covered

under certificate of settlement shall stand

waived fully.

9. Settlement of arrears and issue of

certificate of settlement.— (1) The designated

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authority, on being satisfied that the applicant

has paid the amount determined under

section 7, shall issue a certificate of

settlement in such form and manner as may

be specified by the Commissioner 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/or penalty to which he was

liable before settlement:

Provided that, the designated authority

shall issue such certificate of settlement

within a period of six months from, the due

date of payment of last instalment incase dues

are payable as per intimation of settlement

amount or from the date of issue of letter of

intimation of settlement amount incase

Nil dues are payable as per the said

intimation. Provided that this period for

issuing certificate of settlement may be

further extended with the approval of

Commissioner.

(2) The designated authority may, by Order

and for reasons to be recorded in writing,

reject the application of the applicant on the

ground that no question of settlement arises

or rectify or amend the certificate of

settlement issued under sub-section (1):

Provided that no order adversely affecting

the applicant shall be passed without giving

him a reasonable opportunity of being heard.

(3) The designated authority, on being

satisfied that the cases recommended by the

unit incharge where outstanding tax dues is

less than Rs. 10,000/-, are eligible for settlement,

shall issue a certificate of settlement in such

form and manner as may be specified by the

Commissioner to such dealer and thereupon,

such dealer shall be discharged from his

liability to make payment of the amount of

arrears of tax, interest and/or penalty to

which he was liable before settlement. Such

cases shall be settled as under:

(a) in case of a dealer, where amount

due in arrears of tax for a financial year

under the relevant Act does not exceed

Rs. 10,000/-, the unit incharge of the case

shall submit a list of such dealers to the

designated authority for settlement.

(b) ward incharge of each ward offices

shall publish the list of cases mentioned in

clause (a) above on website of the

Commercial Tax Department within one

month from the commencement of this Act.

in the above list, he shall make a written

request to the unit incharge before the

expiry of the time period for submission of

the application under section 5. The

concerned officer shall within one month

of receipt of such request verify and

proceed to recommend such case for

settlement.

(d) on issue of certificate of settlement

in such form and manner as may be

specified by the Commissioner, the status

of the application in each case shall be

updated on the website of Commercial Tax

Department as “Settled.”

(4) The designated authority may, by an

Order, and for reasons to be recorded in

writing, reject the recommendation for

settlement of case by the unit incharge. If

the Designated Authority is satisfied that the

dealer would have been eligible for

settlement of arrears by making an application

under section 5, had the case not

recommended by the unit incharge, then in

such cases an opportunity for settlement shall

be given as under:-

(a) The designated authority on the basis

of information on record or by calling such

information from such eligible dealer shall

determine the amount payable as per

section 8 and communicate amount of

arrears proposed to be settled and the

amount payable for settlement by

intimation of settlement amount in such

form as may be specified by the

Commissioner along with rejection order.

(b) The dealer desirous of settling such

dues shall make the payment by using

e-challan and upload the self-attested copy

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of paid challan in such manner as may be

specified.

satisfied that the dealer has paid the

amount as determined and communicated

in the intimation of settlement amount,

shall issue a certificate of settlement in such

form and manner as may be specified by

the Commissioner to the dealer and

thereupon, such applicant shall be

discharged from his liability to make

payment of the balance amount of arrears

of tax, interest and/or penalty to which he

was liable before settlement.

(5) Where any applicant fails to deposit the

total amount for settlement on or before the

due date of last instalment as intimated to

the applicant or fails to make payment of first

instalment within due date as intimated to

the applicant, the designated authority shall

by order reject the application for settlement

and forfeit any amount paid as pre-deposit.

10. Appeal against order passed under this

Act.— (1) Any person aggrieved by an order

passed under this Act may prefer an appeal

before Commissioner within two months from

the date of receipt of such order.

(2) The Commissioner may by an order

delegate to Additional Commissioner his

power to hear, make such further inquiry as

may be necessary, and to pass such order as

he deems fit.

(3) There shall be no second appeal against

an order passed under this section.

11. Review of order passed under this Act.—

(1) The Commissioner may on his own motion

call for and examine the records of any

proceedings under this Act and if he

considers that any order passed by the

designated authority under this Act, in so far

as, it is prejudicial to the interest of revenue,

may pass such fresh order as he deems fit

within twelve months from the date of passing

of the original order.

(2) An order passed under this Act by the

designated authority may be reviewed by

such authority passing it upon an application

or on its own motion incase of any error

apparent on the face of the record, at any

time within twelve months from the date of

passing such order.

(3) Any person may file a review application

to the designated authority within two

months from the date of receipt of order by

him. A non-refundable processing fee of

rupees five hundred only shall be paid by

the applicant and copy of paid e-challan or

e-receipt shall be enclosed with such review

application.

(4) No order adversely affecting the

applicant

shall

passed

without

giving him a reasonable opportunity of

being heard.

12. Bar on re-opening of settled cases.—

Subject to other provisions of this Act, a

certificate of settlement issued under this Act

shall be conclusive as to the settlement of

arrears covered under said Certificate, and

the matter covered by such certificate of

settlement shall not be re-opened in any

proceeding of review or revision or any other

proceedings under the relevant Act, except

any proceedings on account of specific

observations made by the Comptroller and

Auditor General of India.

13. Withdrawal of review application, appeal

and revision.— Notwithstanding anything to

the contrary contained in any provision in

the relevant Act, the review, appeal or

revision for any period pending before the

Reviewing, Appellate or the Revisional

Authority, as the case may be, in respect of

which a certificate of settlement is issued

under sub-section (1) of section 9, shall be

deemed to have been withdrawn by the

applicant from the date of making of the

application under sub-section (1) of

section 5.

14. Reviewing, Appellate and Revisional

Authority not to proceed in certain cases.—

No Assessing Authority, Reviewing Authority,

Appellate Authority or Revisional Authority

shall proceed to decide any assessment,

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review, appeal or revision under the relevant

Act relating to any period in respect of which

an application has been made under

section 5 of this Act:

Provided that such authority shall proceed

to decide such assessment, review,

appeal or revision for such period in

accordance with the provisions of the relevant

Act, if a certificate of settlement referred to

in sub-section (1) of section 9 is refused to

the applicant by an order passed by the

designated authority in writing.

15. Revocation of certificate of settlement.—

(1) Notwithstanding anything contained in

section 12 and 13, where it appears to the

designated authority that an applicant has

obtained the benefit of settlement under this

Act by suppressing any material information

or particulars or by furnishing any incorrect

or false information or particulars, such

designated authority may, within four years

from the date of issue of such certificate, for

reasons to be recorded in writing and

after giving the applicant a reasonable

opportunity of being heard, revoke the

certificate of settlement issued under

sub-section (1) of section 9.

(2) If a certificate of settlement is revoked

under sub-section (1), the assessment,

review, appeal or revision, as the case may

be, under the relevant Act, covered by

such certificate of settlement, shall,

notwithstanding the provisions of sections 12

and 13, stand revived or reinstated

immediately upon such revocation, and

such assessment, review, appeal or revision

shall be decided in accordance with the

provisions of the relevant Act, as if no

settlement of the arrears of tax, interest and/

/or penalty in dispute in such review, appeal

or revision has ever been made under

this Act.

16. Information to be sent to the authorities

under the relevant Act.— The designated

authority shall keep the assessing authority,

the reviewing authority, the appellate

authority or the revisional authority, who, for

the time being, has jurisdiction over the

applicant under the relevant Act, informed,

inter alia of—

(a) making of an application by an

applicant under section 5;

(b) passing of any certificate or Order

by the designated authority under section

9; or

settlement under section 15,

in such form and manner, and within

such time, as may be specified by the

Commissioner by an Order.

17. No refund of amount paid under the

Act.— Any amount paid by an applicant

under this Act shall not be refundable under

any circumstances:

Provided that in case of revocation of a

certificate of settlement in accordance with

section 15, the amount paid by the applicant

under section 7 shall be treated to have been

paid under the relevant Act for the period for

which the certificate of settlement has been

revoked.

18. Power to make rules.— The Government

may, by notification in the Official Gazette,

make

rules,

either

prospectively

with retrospective effect, for carrying out the

purposes of this Act, and such rules may

provide for all or any of the matter

which, under any provision of this Act is

required to be prescribed or to be provided

by rules.

19. Power of Commissioner under this

Act.— (1) The Commissioner may, from time

to time, issue instructions and directions

as he may deem fit for carrying out the

purposes of this Act.

(2) The Commissioner may, by an order,

specify the forms for the purposes of this Act

and the manner in which the form shall be

submitted.

20. Power to remove difficulties.— If any

difficulty arises in giving effect to any of the

provisions of this Act, the Government may,

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by order published in the Official Gazette, as

the occasion may require, do anything which

appears to it to be necessary to remove the

difficulty:

Provided that no such order shall be made

after expiry of two years from the date of

coming into force of this Act.

Statement of Objects and Reasons

With a view to give effect to the proposals

contained in the Budget Speech for the

financial year 2023-24, the Government

considers it expedient to provide for

settlement of arrears of tax, interest, penalty

which were levied, payable or imposed under

the various Acts administered by the

Commercial Tax Department.

Prior to the implementation of the Goa

Goods and Services Tax Act, 2017 (Goa Act 4

of 2017) with effect from the 1st July, 2017,

various Tax Laws were in force in the State.

As sizeable portion of the recovery is locked

under litigation, in order to unlock the amount

involved in the outstanding dues and reduce

the old pending litigation, the Government

considers it expedient to provide for a scheme

for settlement of arrears of tax, interest,

penalty or late fees under various tax laws,

for the period upto 30th June, 2017.

The Bill seeks to provide relief to small

industries, traders and other dealers who are

under financial stress, by giving facility of

settlement of dues and closure of old pending

litigations so that the dealears who are in

financial crunch, can settle their arrears of

tax, penalty and/or interest with payments

in instalments.

This Bill seeks to achieve above objects.

Financial Memorandum

The proposed the Goa (Recovery of Arrears

of Tax, Interest, Penalty, Other Dues through

Settlement) Bill, 2023 to provide for settlement

of arrears under various Acts administered

by the Commercial Tax Department so as to

give effect to the proposals contained in the

Budget Speech for the financial year 2023-

2024. There is no provision in the Bill which

would involve the recurring or non-recurring

expenditure from the Consolidated Fund of

the State.

Memorandum Regarding Delegated

Legislation

Clause 3(2) of the Bill authorizes the

Commissioner to delegate his powers to any

officer subordinate to him.

Clause 10 of the Bill authorizes the

Commissioner to delegate the powers to hear

and decide appeals under the Bill to Additional

Commissioners.

Clause 18 of the Bill empowers the

Government to frame rules with prospective

or retrospective effect for carrying out the

purposes of the Act.

Clause 19 of the Bill empowers the

Commissioner, to issue order specifying the

forms for the purposes of the Act.

Clause 20 of the Bill empowers the

Government to issue an order for the purpose

of removing any difficulty, which may arise

in giving effect to the provisions of this Act

within a period of two years from the date of

publication of the Act.

These delegations are of normal character.

Assembly Hall,

Dr. PRAMOD SAWANT

Porvorim, Goa.

Hon. Chief Minister/

25th July, 2023.

Finance Minister.

Assembly Hall,

NAMRATA ULMAN

Porvorim, Goa.

Secretary to the Legislative

25th July, 2023.

Assembly of Goa.

––––––

Governor’s Recommendation under Article

207 of the Constitution of India

In pursuance of Article 207 of the

Constitution of India, I, P. S. Sreedharan Pillai,

the Governor of Goa hereby recommend to

the Legislative Assembly of Goa, the

introduction and consideration of the Goa

(Recovery of Arrears of Tax, Interest,

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Penalty, Other Dues through Settlement)

Bill, 2023.

P. S. SREEDHARAN PILLAI,

RAJ BHAVAN

His Excellency,

Date: 25-07-2023.

Governor of Goa.

––––––

Notifcation

LA/LEGN/2023/1450

The following bill which was introduced

in the Legislative Assembly of the State of

Goa on 31st July, 2023 is hereby published

for general information in pursuance of

Rule-138 of the Rules of Procedure and

Conduct of Business of the Goa Legislative

Assembly.

_______

The Goa Staff Selection Commission

(Amendment) Bill, 2023

(Bill No. 33 of 2023)

BILL

further to amend the Goa Staff Selection

Commission Act, 2019 (Goa Act 11 of 2019).

BE it enacted by the Legislative Assembly

of Goa in the Seventy-fourth Year of the

Republic of India as follows:—

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

Act may be called the Goa Staff Selection

Commission (Amendment) Act, 2023.

(2) It shall be deemed to have come into

force on the 9th day of May, 2023.

2. Amendment of section 7.— In section 7

of the Goa Staff Selection Commission Act,

2019 (Goa Act 11 of 2019), in sub-section (8),

for the existing proviso, the following proviso

shall be substituted, namely:—

“Provided that where advertisements for

filling up of the sub-ordinate services/posts

were issued prior to the 8th day of January,

2022, the concerned Department may

conduct examination and complete the

selection process of such sub-ordinate

services/posts not later than 31st day of

October, 2023.”.

3. Repeal and savings.— (1) The Goa

Staff Selection Commission (Amendment)

Ordinance, 2023 (Ordinance No. 2 of 2023) is

hereby repealed.

(2) Notwithstanding such repeal, anything

done or any action taken under the Goa Staff

Selection Commission Act, 2019 (Goa Act 11

2019)

amended

the

said

Ordinance, shall be deemed to have been

done or taken under the said Act, as amended

by this Act.

Statement of Objects and Reasons

The Goa Staff Selection Commission Act,

2019 (Goa Act 11 of 2019) (hereinafter referred

to as the “said Act”) was amended vide Goa

Act 33 of 2022 inserting the proviso to sub-

section (8) of section 7 of the said Act

enabling the concerned Department to

conduct examination and complete the

selection process to sub-ordinate services/

/posts not later than one year from the date

of commencement of the Goa Staff Selection

Commission (Amendment), Act, 2022 in cases

where advertisements for filling up the sub-

ordinate services/posts were issued prior to

8th day of January, 2022.

Some of the Departments that have issued

advertisements for filling up of sub-ordinate

services/posts prior to the 8th January, 2022,

have not completed the process of conduct

of the examination and selection for filling up

of such posts.

The Bill seeks to amend said proviso to sub-

section (8) of section 7 of the said Act so as

to extend the time limit upto 31st October,

2023 for the Departments to complete the

process of conduct of the examination and

selection for filling up of such posts where

advertisements were issued prior to 8th day

of January, 2022.

The Bill also seeks to repeal the Goa

Staff Selection Commission (Amendment)

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Ordinance, 2023 (Ordinance No. 2 of 2023)

promulgated by the Governor of Goa on

09-05-2023.

This Bill seeks to achieve the above

objects.

Financial Memorandum

Financial implications are involved in this

Bill in relation to the recruitment process,

salaries etc.

Memorandum Regarding Delegated

Legislation

No delegated legislation is envisaged in

this Bill.

Assembly Hall,

Porvorim-Goa,

Dr. PRAMOD SAWANT

25th July, 2023.

Hon. Chief Minister, Goa.

Assembly Hall,

Porvorim-Goa.

NAMRATA ULMAN

25th July, 2023.

Secretary (Legislature)

––––––

ANNEXURE

-------------------------------------------------------------

Extract of the Section 7 of the Goa Staff

Selection Commission Act, 2019.

-------------------------------------------------------------

Amendment of section 7.— In section 7 of the

Goa Staff Selection Commission Act, 2019 (Goa Act

11 of 2019) after sub-section (7), the following sub-

section shall be inserted, namely:—

“(8) Notwithstanding anything contained in

this section, the Government Departments may,

after obtaining prior approval from the

Department of Personnel of the Government,

conduct examinations for selecting candidates

for appointment to sub-ordinate services/posts

for a priod of one year from the date of

commencement of the Goa Staff Selection

Commission (Amendment) Act, 2021.”.

Assembly Hall,

Porvorim-Goa. NAMRATA ULMAN

25th July, 2022.

Secretary (Legislature).

Notifcation

LA/LEGN/2023/1451

The following bill which was introduced

in the Legislative Assembly of the State of

Goa on 31st July, 2023 is hereby published

for general information in pursuance of Rule-

138 of the Rules of Procedure and Conduct of

Business of the Goa Legislative Assembly.

_______

The Goa Scheduled Castes, Scheduled Tribes

and Other Backward Classes Category

(Regulation of Issuance and Verification of

Caste Certificate) Bill, 2023

(Bill No. 34 of 2023)

BILL

to provide for the regulation of the issuance

and verification of the Caste Certificates to

the persons belonging to the Scheduled

Castes, Scheduled Tribes and Other

Backward Classes Category and for matters

connected therewith or incidental thereto.

BE it enacted by the Legislative Assembly

of Goa, in the Seventy-fourth year of the

Republic of India as follows:—

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

Act may be called the Goa Scheduled Castes,

Scheduled Tribes and Other Backward

Classes Category (Regulation of Issuance and

Verification of Caste Certificate) Act, 2023.

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

the Government may, by notification in the

Official Gazette, appoint.

2. Definitions.— In this Act, unless the

context otherwise requires.

(a) “appointing authority”, in relation to

a Government servant, means,

(i) the authority empowered to make

appointments to the service of which the

Government servant is for the time being

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a member or to the grade of the service

in which the Government servant is for

the time being included, or

(ii) the authority empowered to make

appointments to the post which the

Government servant for the time being

holds, or

(iii) the authority which appointed

the Government servant to such service,

grade or post, as the case may be, or

(iv) where the Government servant

having been a permanent member of any

other Service or having substantively held

any other permanent post, has been

in continuous employment of the

Government, the authority which

appointed him to that Service or to any

grade in that Service or to that post,

whichever authority is the highest

authority.

(b) “Appellate Authority” means the

Collector of the District;

certificate issued by the Competent

Authority to an applicant indicating therein

the Scheduled Caste, Scheduled Tribe or

the Other Backward Class Category, as the

case may be, to which such applicant

belongs;

(d) “Competent Authority” means the

Deputy Collector and Sub-Divisional

Magistrate of the respective Talukas, having

jurisdiction over the area or place to which

the applicant originally belongs, unless

specified otherwise;

(e) “educational institution” means any

School, Junior College, Degree College,

College

Education,

Polytechnic,

Industrial Training Institute, College of Fine

Arts and Architecture, College of Music and

Dance, Engineering College, Agricultural

College, Veterinary College, Medical

College, Dental College, Ayurvedic College,

Homoeopathic College, Unani College,

Nurses Training School, Health Visitors

Training School, Vocational Training

Institution, Deemed University, Open

University and various colleges under the

control of any University established by or

under an Act of the State Legislature and

such other Institution, by whatever name

called, which is carrying on (either

exclusively or among other activities)

the activity of imparting education as may

be notified by the Government from

time to time;

(f) “elective office” means a public office

to be filled by a direct election against a

seat in a Local Authority, the State

Legislature or the Parliament;

(g) “Government” means the Government

of Goa;

(h) “Local Authority”, in relation to local

areas, means the concerned Municipal

Corporation, Municipal Councils and in

relation to any other local area in the State,

means the village panchayats, as the case

may be, constituted under any law for the

time being in force in the State of Goa;

(i) “Other Backward Classes” means any

Socially and Educationally Backward

Classes of citizens as declared by the

Government and includes Other Backward

Classes declared by Government of India

in relation to the State of Goa;

(j) “prescribed” means prescribed by

rules made under this Act;

(k) “Scheduled Castes” and “Scheduled

Tribes”

shall

have

the

meanings

respectively assigned to them in the clause

(24) and clause (25) of article 366 of the

Constitution of India;

(l) “Scrutiny Committee” means the

Committee constituted under sub-section

(1) of section 6 of this Act;

(m) “Vigilance Cell” means the Vigilance

Cell constituted under section 7 of this Act;

3. Application for a Caste Certificate.— Any

person belonging to any of the Scheduled

Castes or Scheduled Tribes or Other

Backward Classes, who is required to produce

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a Caste Certificate in order to claim the

benefit of any reservation provided to such

Castes, Tribes or Classes, either in any public

office (s) or for admission into any educational

institution, or any other benefit under any

special provisions made under clause (4) or

(5) of article 15 and clause (4) or (4A) of article

16 of the Constitution of India, or for the

purpose of contesting for an elective post in

the State Legislative Assembly or the

Parliament or any local authority or in the

Co-operative Societies, or any other purposes

as may specified by the Government, shall

apply three months prior to claiming such

benefit, in such form and in such manner as

may be prescribed, to the Competent

Authority for the issue of a Caste Certificate.

4. Caste Certificate to be issued by

competent authority.— (1) The Competent

Authority may, upon receipt of an application

under section 3, and after satisfying itself

about the genuineness of the claim and by

following the procedure as prescribed, issue

a Caste Certificate within such time limit and

in such form as may be prescribed or reject

the application for reasons to be recorded in

writing.

(2) The Competent authority shall reject the

application for caste certificate, if it finds that

there is any fraud, misrepresentation or

suppression of facts by the applicant:

Provided that, the rejection by the

Competent Authority on the ground of fraud,

misrepresentation or suppression of facts

shall not debar any person from applying de-

novo for a caste certificate based on proper,

genuine and authentic material.

(3) A Caste Certificate issued by any person,

officer or authority other than the Competent

Authority shall be invalid. The Caste

Certificate issued only by the Competent

Authority shall be valid and it shall be subject

to the verification and grant of validity

certificate by the Scrutiny Committee.

(4) Subject to the proviso of sub-section

(2), no new application seeking issuance of a

Caste Certificate shall be entertained by the

Competent Authority, if the earlier request or

claim of the same applicant has been rejected

by the Competent Authority and the same is

confirmed by the Appellate Authority or the

validation of the Caste Certificate of same

applicant stands rejected by the Scrutiny

Committee on prior occasion.

5. Appeal.— (1) Any person aggrieved by

an order of rejection of application passed by

the Competent Authority under sub-section

(1) of section 4 may, within a period of 30

days from the date of receipt of order, appeal

to the Appellate Authority, in such form and

manner, as prescribed.

(2) The Appellate Authority shall within a

period of three months, after giving the

appellant an opportunity of being heard and

after satisfying itself about the genuineness

or otherwise of the claim of the appellant,

either confirm the rejection order, or set aside

the order of the Competent Authority and

direct the Competent Authority to issue the

caste certificate.

6. Constitution of Scrutiny Committee.—

(1) The Government shall by notification in

the Official Gazette, constitute one or more

Scrutiny Committee(s) for verification of Caste

Certificates issued by the Competent

Authorities under sub-section (1) of section

4, which shall consist of the following

members, namely:—

(a) Collector or Additional Collector or

Joint Secretary to the Government or any

officer not below the rank of Joint Secretary

to the Government------Chairman.

(b) Director or Deputy Director of the

Directorate of Social Welfare------Member.

Classes, Directorate of Social Welfare------

Member Secretary.

(d) In the case of Scheduled Castes,

officer who has intimate knowledge in the

verification and issuance of the social status

certificates------Member.

(e) In the case of the Scheduled Tribes,

the Research Officer who has intimate

knowledge in identifying the tribes, tribal

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communities, parts of or groups of tribes

or tribal communities------Member.

(2) The Scrunity Committee shall perform

such functions, conduct proceedings in such

manner and exercise such powers, as

prescribed.

7. Constitution of Vigilance Cell.— The

Government shall constitute, by notification

in the Official Gazette, a Vigilance Cell

consisting of Senior Deputy Superintendent

of Police in over-all charge and such number

of Police Inspectors, Sub-Inspectors or

Constable as deemed appropriate, to

investigate the claim, collect the facts,

examine the records, examine the relations

or friends and persons who know the social

status of the applicant and submit a report to

the Scrutiny Committee so as to facilitate the

process of verification of caste and validation

of the caste certificate of the applicant.

8. Verification of Caste Certificate by

Scrutiny Committee.— (1) After obtaining the

Caste Certificate from the Competent

Authority, any person desirous of availing of

the benefits or concessions provided to the

Scheduled Castes, Scheduled Tribes, or Other

Backward Classes Category for the purpose

specified in section 3, shall make an

application, within a period of three months

from the date of issuance of such caste

certificate in such form and in such manner

as prescribed, to the concerned Scrutiny

Committee for the verification of such Caste

Certificate and to issue a validity certificate:

Provided that where no application is made

under sub-section (1) within a period of 3

months from the date of issuance of the Caste

Certificate, the Caste Certificate issued by the

Competent Authority shall lapse:

Provided further that such lapse shall not

prevent the applicant from re-applying for a

Caste Certificate before the Competent

Authority under sub-section (1) of section 4.

(2) In case on the basis of a caste certificate

issued by the Competent Authority, any

person is selected for an appointment with

the Government, local authority, public sector

undertakings or admitted to an educational

institution(s), or appointed in a Co-operative

society(s) or any other Government aided

institution(s), or secured an elective office

either in the local authority or State

Legislature or Parliament, but has not

obtained validity certificate from the Scrutiny

Committee, the appointing authority of the

Central or State Government, local authority,

public sector undertakings, educational

institutions, Co-operative Societies or any such

other authority, as the case may be, shall

direct the person (s) so concerned to get his

Caste Certificate verified by the Scrutiny

Committee and obtain the validity certificate

from the Scrutiny Committee within a period

of 6 months, by making an application in

such form and in such manner as prescribed:

Provided, that where such person(s) fails

to procure the validity certificate within the

said period, save as otherwise for any delay

on part of the Scrutiny Committee, he shall

cease to be entitled to continue with the

appointment or admission or like benefit

which are provisioned for the Schedule Tribes,

Schedule Castes or Other Backward Classes

Category.

(3) The Scrutiny Committee shall upon

receipt of application under sub-section (1)

and (2) shall seek a report from the Vigilance

Cell and follow such procedure for verification

of the Caste Certificate and adhere to such

time limit for verification and grant of validity

certificate, as prescribed.

9. Confiscation and cancellation of false

Certificate.— (1) Where, before or after the

commencement of this Act, a person

not belonging to any of the Scheduled Castes,

Scheduled Tribes, or Other Backward

Classes Category, has obtained a false

Caste Certificate to the effect that either

himself or his children belong to such Castes,

Tribes or Classes; the Scrutiny Committee

may, suo motu or otherwise, call for the

record and enquire into the correctness of

such certificate and if it is of the opinion that

the certificate was obtained fraudulently,

it shall, by an order cancel and confiscate

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the certificate by following such procedure

as prescribed, after giving the person

concerned an opportunity of being heard,

and communicate the same to the

concerned person and the concerned

authority, if any.

(2) The order passed by the Scrutiny

Committee under this Act shall be final and

shall not be challenged before any authority

or court except the High Court under article

226 of the Constitution of India.

10. Burden of Proof.— Where an application

is made to the Competent Authority under

section 3 of the issue of a Caste Certificate in

respect of Scheduled Castes. Scheduled

Tribes, or Other Backward Classes Category;

and in any enquiry conducted by the

Competent Authority and Scrutiny Committee

or the Appellate Authority under this Act or

any trial of offence under this Act, the burden

of proving that the person belonged to such

Caste, Tribe or Class shall be on such claimant

applicant.

11. Civil Court powers to Competent

Authority, Appellate Authority, and Scrutiny

Committee.— (1) The Competent Authority,

the Appellate Authority and the Scrutiny

Committee shall, while holding an enquiry

under this Act, have all the powers vested in

a Civil Court while trying a suit under the

Code of Civil Procedure, 1908 (5 of 1908) and

in particular in respect of the following

matters, namely:—

(a) summoning and enforcing the

attendance of any person and examining

him on oath;

(b) requiring the discovery and

production of any document;

(d) requisitioning any public record or

copy thereof from any Court or office and;

(e) issuing Commissions for the

examination of witnesses or documents.

(2) Any proceeding before the Competent

Authority, the Appellate Authority and the

Scrutiny Committee, shall be deemed to be

judicial proceeding within the meaning of

sections 193 and 228 of the Indian Penal Code,

1860 (Central Act 45 of 1860).

12. Benefits secured on the basis of false

Caste Certificate to be withdrawn.— (1)

Whoever not being a person(s) belonging to

any of the Scheduled Castes, Scheduled Tribes

or Other Backward Classes Category secures

admission in any educational institution

against a seat reserved for such Castes,

Tribes or Classes, or secures any appointment

in the Government, local authority or in any

other Company or Corporation owned or

controlled by the Government, or secures an

elective office in a local authority, State

Legislature or Parliament, or in any

Government aided institution or Co-operative

Society against a post reserved for such

Castes, Tribes or Classes by producing a false

Caste Certificate shall, on cancellation of the

Caste Certificate by the Scrutiny Committee,

be liable to be debarred from the concerned

educational institution, or as the case may

be, discharged from the said employment or

holding of elective office forthwith and any

other benefits enjoyed or derived by virtue of

such admission or appointment or election

by such person as aforesaid shall be

withdrawn forthwith.

(2) Any amount paid to such person(s) by

the Government or any other agency by way

of scholarship, grant, allowance or other

financial benefit shall be recovered from such

person as an arrears of land revenue.

(3) Notwithstanding anything contained in

any other law for the time being in force, any

Degree, Diploma or any other educational

qualification acquired by such person(s) after

securing admission in any educational

institution on the basis of a Caste Certificate

which is subsequently proved to be false shall

also stand cancelled, on cancellation of such

Caste Certificate by the Scrutiny Committee.

(4) Notwithstanding anything contained in

any other law for the time being in force, a

person shall be disqualified from being a

member of statutory body, Local Authority,

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State Legislature or the Parliament, if he has

contested the election for such local authority,

State Legislature, Parliament, co-operative

society or any statutory body on the seat

reserved for any of Scheduled Castes,

Scheduled Tribes, or Other Backward Classes

Category, by procuring and producing a false

Caste Certificate as belonging to such Caste,

Tribe or Class, upon such false Caste

Certificate being cancelled by the Scrutiny

Committee, and any benefits obtained by such

person shall be recoverable as arrears of land

revenue and the election of such person shall

be deemed to have been terminated

retrospectively.

13. Offences and Penalties.— (1) Whoever—

(a) obtains a false Caste Certificate by

furnishing false information or filing false

statement or documents or by any other

fraudulent means; or

(b) not being a person belonging to any

of the Scheduled Castes, Scheduled Tribes,

or Other Backward Classes Category,

secures any benefits or appointments

exclusively reserved for such Castes, Tribes,

or Classes in the Government, local

authority or any other company or

corporation owned or controlled by the

Government or in any Government aided

institution, or secures admission in any

educational institution against a seat

exclusively reserved for such Castes, Tribes

or Classes or is elected to any of the elective

offices of any local authority, State

Legislature, Parliament or Co-operative

Society, reserved for such Castes, Tribes

or Classes by producing a false Caste

Certificate; shall, on conviction, be

punished, with rigorous imprisonment for

a term which shall not be less than six

months but which may extend up to two

years or with fine which shall not be less

than ten thousand rupees, but which may

extend up to one lakh rupees or both.

(2) No court shall take cognizance of an

offence punishable under this section except

upon a complaint, in writing, made by the

Scrutiny Committee or by any other officer

duly authorised by the Scrutiny Committee

for this purpose.

14. Offences under Act to be cognizable and

non-bailable.— Notwithstanding anything

contained in the Code of Criminal Procedure,

1973 (2 of 1974).

(a) offences punishable under section 13

shall be cognizable and non-bailable;

(b) every offence punishable under this

Act, shall be tried by any Magistrate of

First Class in a summary way and

provisions of section 262 to section 265,

except sub-section (2) to section 265, both

inclusive of the Code of Criminal Procedure,

1973 (2 of 1974) shall, as far as practicable

may be applied to such trial.

15. Penalty for issuing false Caste

Certificate.— (1) Any person or authority

performing the functions of Competent

Authority under this Act, who intentionally

and knowingly issues a false Caste Certificate,

shall, on conviction, be punished with

rigorous imprisonment for a term which shall

not be less than six months but which may

extend upto two years or with fine which

shall not be less than two thousand rupees,

but which may extend upto twenty thousand

rupees or both.

(2) No court shall take cognizance of an

offence punishable under this section except

with the previous sanction of the Government.

16. Penalty for abetment.— Whoever abets

commission of any offence punishable under

this Act shall be punished with punishment

provided for in this Act for such offence.

17. Bar of jurisdiction of Civil Courts.— No

Civil Court shall have jurisdiction to entertain,

to continue or to decide any suit or

proceedings relating to the issue of

identification of the caste of a person and the

process for verification thereof, as provided

for under this Act; or, proceed to pass any

decree or order or execute wholly or partially

any decree or order, if the claim involved in

such suit or proceeding, or if the passing of

such decree or order or if such execution

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 18

(SUPPLEMENT)

3RD AUGUST, 2023

1721

would in any way be contrary to the

provisions of this Act.

18. Protection for acts done in good faith.—

No suit, prosecution or other legal

proceedings shall lie against any person for

anything which is done in good faith or

intended to be done in pursuance of this Act

or the rules made thereunder.

19. Provisions of this Act to be in addition

to any other law for time being in force.—

The provisions of this act shall be in addition

to the provisions of any other law for the time

being in force.

20. Power to make rules.— (1) The

Government may, subject to the previous

publication, by notification in the Official

Gazette, make rules to carry out all or any of

the purposes of this Act.

(2) Every rule made under this section

shall, as soon as may be, after it is made, be

laid before the State Legislature.

21. Power to remove difficulties.— (1) If any

difficulty arises in giving effect to any of the

provisions of this Act, the Government may,

order,

published

the

Official

Gazette, make such provisions not inconsistent

with the provisions of this Act, as may

appear to be necessary for removing the

difficulty:

Provided that no such order shall be made

after the expiration of a period of two years

from the date of commencement of this Act.

(2) Every order made under this section

shall, as soon as may be after it is made, be

laid before the Legislative Assembly of Goa.

Statement of Objects and Reasons

Object

and

Reason.—

provide

legislation for implementation of the

guidelines laid down by the Hon’ble Supreme

Court of India, in the case of “Kumari

Madhuri Patil v/s Additional Commissioner,

Tribal Development, 1994 (6) SCC 241” for

verifying Caste Certificates and to regulate

the process of verification of Caste Certificate

issued by the Deputy Collectors and SDO of

respective Talukas by the Caste Scrutiny

Committee, inorder to protect and promote

the rights and benefits accorded to person

belonging to SC, ST and OBC communities,

in matters of employment, education and

electoral representation.

Financial Memorandum

No Financial Implication is involved in this

bill.

Memorandum Regarding Delegated

Legislation

The Memorandum regarding delegated

legislation is not applicable.

Porvorim Goa.

(SUBHASH PHALDESSAI)

28th July, 2023.

Minister for Social Welfare.

Assembly Hall,

(NAMRATA ULMAN)

Porvorim, Goa.

Secretary to the

28th July, 2023.

Legislative Assembly of Goa.

_______

Notifcation

LA/LEGN/2023/1505

The following bill which was introduced

in the Legislative Assembly of the State of

Goa on 2nd August, 2023 is hereby published

for general information in pursuance of Rule-

138 of the Rules of Procedure and Conduct of

Business of the Goa Legislative Assembly.

_______

The Indian Stamp (Goa Second

Amendment) Bill, 2023

(Bill No. 32 of 2023)

BILL

further to amend the Indian Stamp Act, 1899

(2 of 1899), as in force in the State of Goa.

BE it enacted by the Legislative Assembly

of Goa in the Seventy-fourth Year of the

Republic of India as follows:—

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 18

(SUPPLEMENT)

3RD AUGUST, 2023

1722

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

Act may be called the Indian Stamp (Goa

Second Amendment) Act, 2023.

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

the Government may, by notification in the

Official Gazette, appoint.

2. Amendment of Schedule I-A.— In

Schedule I-A of the Indian Stamp Act, 1899 (2

of 1899), as in force in the State of Goa,- in

article 32, in clause (a), for the words “brother-

in-law or sister-in-law”, the expression

“brother-in-law, sister-in-law, nephew, niece,

son-in-law or daughter-in-law” shall be

substituted.

Statement of Objects and Reasons

The Bill seeks to amend clause (a) of article

32 of Schedule I-A to the Indian Stamp Act,

1899 (2 of 1899), as in force in the State of Goa,

so as to give benefit of reduction in stamp duty,

leviable on instrument of gift executed in

favour of nephew, niece, son-in-law or

daughter-in-law and to encourage registra-

tion of more such instruments.

This Bill seeks to achieve the above object.

Financial Memorandum

There will be impact on the State’s revenue

due to the proposed reduction in the stamp

duty that is prescribed for ‘Gift’ under Article

32 of Schedule I-A of the Indian Stamp

Act,1899. However, the same cannot be

quantified at this stage.

Memorandum Regarding Delegated

Legislation

Clause 1 (2) of the Bill empowers the

Government to issue notification for

appointing date for bringing into force the Act,

This delegation is a normal character.

Porvorim-Goa.

(Shri. ATANASIO MONSERRATE)

31st July, 2023.

Minister for Revenue.

Assembly Hall,

(NAMRATA ULMAN)

Porvorim-Goa.

Secretary to the Legislative

31st July, 2023.

Assembly of Goa.

Governor’s Recommendation under Article

207 of the Constitution of India

In pursuance of Article 207 of the

Constitution of India, I, Shri P. S. Sreedharan

Pillai, Governor of Goa, hereby recommend

the introduction and consideration of the

Indian Stamp (Goa Second Amendment) Bill,

2023, by the Legislative Assembly Goa.

Place: Raj Bhavan

Donapaul, Goa.

P. S. SREEDHARAN PILLAI

31st July, 2023.

Governor of Goa.

----------------------------------------------------------------------------

Extract of Article 32 of Schedule I-A to the

Indian Stamp Act (Goa Amendment) Act 1968.

----------------------------------------------------------------------------

“32. GIFT – Instrument

of, not being a Settlement

(No. 58) or Will or Transfer

(No. 62),–

(a)when executed in

favour of father, mother,

brother, sister, wife,

husband, daughter,

son, grandson, grand

daughter, brother-in-

-law or sister-in-law.

(b) in any other case

HIRING AGREEMENT or

agreement for service. See

Agreement (No. 5)”;

Five thousand

rupees.

The same duty as

is leviable on a

conveyance under

clause (a) or (b), as

the case may be, of

article 22, on the

market value of the

property which is

subject matter of

gift.

___________

Notifcation

LA/LEGN/2023/1506

The following bill which was introduced

in the Legislative Assembly of the State of

Goa on 3rd August, 2023 is hereby published

for general information in pursuance of Rule-

138 of the Rules of Procedure and Conduct of

Business of the Goa Legislative Assembly.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 18

(SUPPLEMENT)

3RD AUGUST, 2023

1723

The Goa Regularisation of Unauthorized

Construction (Third Amendment) Bill, 2023

(Bill No. 35 of 2023)

BILL

further to amend the Goa Regularisation of

Unauthorized Construction Act, 2016 (Goa

Act 20 of 2016).

BE it enacted by the Legislative Assembly

of Goa in the Seventy-fourth Year of the

Republic of India as follows:—

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

Act may be called the Goa Regularisation of

Unauthorized Construction (Third Amend-

ment) Act, 2023.

(2) It shall come into force on such date

as the Government may, by notification in

the Official Gazette, appoint.

2. Amendment of section 3.— In section 3

of the Goa Regularisation of Unauthorized

Construction Act, 2016 (Goa Act 20 of 2016),

in sub-section (1), after the existing provisos,

the following proviso shall be inserted,

namely:—

“Provided further that the person who

could not make application within a period

as specified in the third proviso may make

such application within a period of ninety

days from the date of coming into force of

the Goa Regularisation of Unauthorized

Construction (Third Amendment) Act,

2023”.

Statement of Objects and Reasons

The Bill seeks to amend section 3 of the Goa

Regularization of Unauthorized Construction

Act, 2016 (Goa Act 20 of 2016) (hereinafter

referred to as the “said Act”) so as to allow a

period of ninety days for filing of applications

seeking regularization of unauthorized

constructions under the said Act to the persons

who could not file their applications within the

time limit as allowed by the said Act.

This Bill seeks to achieve the above

object.

Financial Memorandum

No financial implications are involved in

this Bill.

Memorandum Regarding Delegated

Legislation

Clause 1 (2) of the Bill empowers the

Government to issue notification to appoint

date for bringing the Act into force.

Assembly Hall,

Porvorim-Goa.

(ATANASIO MONSERRATE)

2ndAugust, 2023.

Minister for Revenue.

Assembly Hall,

(NAMRATA ULMAN)

Porvorim-Goa.

Secretary to the Legislative,

2nd August, 2023.

Assembly of Goa.

_______

ANNEXURE

-----------------------------------------------------------------------------

Extract of Sub-Section (1) of Section 3 of the

Goa Regularisation of Unauthorized

Construction Act, 2016

(Goa Act 20 of 2016).

-----------------------------------------------------------------------------

3. Regularisation of unauthorized construction.—

(1) Any person who has carried out unauthorized

construction in the property specified herein below

before the 28th day of February, 2014, may make an

application in Form I hereto together with

application fee in the form of Court fee stamp of

rupees five, documents specified in Schedule I

hereto, sketch of the structure proposed to be

regularised alongwith dimensions to the officer as

may be authorised by the Government by

Notification in the Official Gazette, not below the

rank of Junior Scale Officer of Goa Civil Service, for

regularisation of such unauthorized construction,

within a period of 180 days from the date of coming

into force of this Act:

(a) any residential, commercial or residential

cum commercial unauthorised construction in

applicants own property or by the applicant who

is co-owner, with written consent of all other co-

owners thereto, in a property jointly held by the

applicant with such co-owners.

(b) any unauthorized construction of a

dwelling house by the applicant who is declared/

registered as mundkar under the provisions of

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 18

(SUPPLEMENT)

3RD AUGUST, 2023

1724

the Goa, Daman and Diu Mundkars (Protection

from Eviction) Act,1975 (Act No. 1 of 1976) or a

farm house constructed by the applicant who is

tenant or owner of an agricultural land.

applicant in undivided property jointly held by

a unit of family or families, with written consent

of all other members of the family/families.

(d) any unauthorized construction carried out

by an institution or a person other than an

individual in its property.

(e) any unauthorized construction carried out

by the applicant, in a property wholly owned by

another person with the consent of such person.

“Provided that has no such written consent as

referred to in clauses (a) and (c) is required where

the property/land is divided/allotted between all

co-owners or members of family/families by an

order or decree of the Court in any proceedings or

by any registered Deed or instrument”.

Provided that the person who could not make

application within above period may make such

application within a period of 30 days (thirty days)

from the date of coming into force of the Goa

Regularisation of Unauthorized Construction

(Amendment) Act, 2018.

“Provided further that the person who could

not make application within a period as specified

in the second proviso may make such application

within a period of 90 days (ninety days) from the

date of coming into force of the Goa Regularisation

of Unauthorized Construction (Amendment) Act,

2023”.

_______

Notifcation

LA/LEGN/2023/1507

The following Bill which was introduced

in the Legislative Assembly of the State of

Goa on 3rd August, 2023 is hereby published

for general information in pursuance of Rule-

138 of the Rules of Procedure and Conduct of

Business of the Goa Legislative Assembly.

The Goa Public Premises (Eviction of

Unauthorised Occupants) (Amendment)

Bill, 2023

(Bill No. 36 of 2023)

BILL

further to amend the Goa Public Premises

(Eviction of Unauthorised Occupants) Act,

1988 (Goa Act No. 22 of 1988).

BE it enacted by the Legislative Assembly

of Goa in the Seventy-fourth Year of the

Republic of India as follows:—

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

Act may be called the Goa Public Premises

(Eviction of Unauthorised Occupants)

(Amendment) Act, 2023.

(2) It shall come into force at once.

2. Amendment of section 2.— In the Goa

Public Premises (Eviction of Unauthorised

Occupants) Act, 1988 (Goa Act No. 22 of 1988),

in section 2, in clause (e), in sub-clause (2),

after item (v) the following item shall be

inserted, namely:—

“(vi) premises belonging to or vested in

the Administration of Comunidade,

Central Zone, or the Administration of

Communidade, North Zone, or the

Administration of Communidade, South

Zone.”.

Statement of Objects and Reasons

The Bill seeks to amend section 2 of the Goa

Public Premises (Eviction of Unauthorised

Occupants) Act, 1988 (Goa Act No. 22 of 1988)

so as to bring the premises belonging to or

vested in the Administration of Communidade,

Central Zone/Administration of Communi-

dade, North Zone/Administration of Communi-

dade, South Zone within the ambit of the term

“public premises” as defined under the said

Act for facilitating smooth and speedy

eviction of unauthorized occupant of such

premises under the provisions of said

Act, 1988.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 18

(SUPPLEMENT)

3RD AUGUST, 2023

1725

This Bill seeks to achieve the above

object.

Financial Memorandum

No Financial implications are involved

in this Bill.

Memorandum Regarding Delegated

Legislation

No delegated legislation is envisaged in

this Bill.

Assembly Hall,

(ATANASIO MONSERRATE)

Porvorim-Goa.

Minister for Revenue.

2nd August, 2023.

Assembly Hall,

(NAMRATA ULMAN)

Porvorim-Goa.

Secretary (Legislature

2nd August, 2023.

Assembly of Goa.

–––––

EXTRACT

---------------------------------------------------------------------------

The Goa Public Premises (Eviction of

Unauthorised Occupants) Act, 1988

---------------------------------------------------------------------------

2. Definitions.— In this Act unless the

context otherwise requires,—

(a) “estate officer” means an officer

appointed by as such by the Government

under Section 3;

(b) Government means Government

of Goa;

building or part of building includes,—

(i) The garden, grounds and outhouses,

if any, appertaining to such building or

part of building, and

(ii) Any fitting affixed to such or part of

building for more beneficial enjoyment

thereof;

(d) “prescribed” means prescribed by

rules made under this Act;

(e) “Public premises” means—

(1) any premises belonging to or taken

on lease or requisitioned by or on behalf of

the Government and includes any premises

provided as residential accommodation

to any member of the staff of the Goa

State Legislature.

(2) any premises belonging to or taken

on lease by or on behalf of,—

(i) any company as defined in Section 3

of Companies Act, 1956 (Central Act of

1956), in which not less than fifty one

percent of the paid up share capital is held

by the Government or any company which

is subsidiary (within meaning of that Act)

of the first mentioned Company.

(ii) any Corporation not being Company

as defined in Section 3 of the Companies

Act, 1956 (Central Act 1 of 1956) owned and

controlled by the Government or local

authority established by or under the State

enactment;

(iii) Any University established by State

of Goa;

(iv) Any institute established or owned

by the Government;

(v) Any premises belonging to the

Development Authorities/Board established

under the State enactment.

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