1981

Panaji, 8th September, 2023 (Bhadra 17, 1945)

SERIES I No. 23

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

RNI No. GOAENG/2002/6410

PUBLISHED BY AUTHORITY

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

GOVERNMENT OF GOA

Department of Law

Legal Affairs Division

Notification

7/26/2023-LA

The Indian Stamp (Goa Second Amend-

ment) Act, 2023 (Goa Act 32 of 2023), which

has been passed by the Legislative

Assembly of Goa on 07-08-2023 and assented

to by the Governor of Goa on 05-09-2023, is

hereby published for the general information

of the public.

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

Porvorim, 8th September, 2023.

_________

The Indian Stamp (Goa Second

Amendment) Act, 2023

(Goa Act No. 32 of 2023) [5-09-2023]

ACT

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:—

EXTRAORDINARY

No. 3

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.

SANDIP JACQUES,

Secretary to the

Secretariat,

Government of Goa,

Porvorim–Goa.

Law Department

Dated: 08-09-2023.

(Legal Affairs).

–––––––

Notification

7/27/2023-LA

The Goa Public Premises (Eviction of

Unauthorised Occupants (Amendment) Act,

2023 (Goa Act 33 of 2023), which has been

passed by the Legislative Assembly of Goa

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 23

(EXTRAORDINARY No. 3)

8TH SEPTEMBER, 2023

1982

on 07-08-2023 and assented to by the

Governor of Goa on 05-09-2023, is hereby

published for the general information of the

public.

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

Porvorim, 8th September, 2023.

–––––––

The Goa Public Premises (Eviction

of Unauthorised Occupants)

(Amendment) Act, 2023

(Goa Act No. 33 of 2023) [5-9-2023]

ACT

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 Communi-

dade, North Zone, or the Administration of

Communidade, South Zone”.

SANDIP JACQUES,

Secretary to the

Secretariat,

Government of Goa,

Porvorim–Goa.

Law Department

Dated: 08-09-2023.

(Legal Affairs).

Notification

7/28/2023-LA

The Goa Regularisation of Unauthorised

Construction (Third Amendment) Act, 2023

(Goa Act 36 of 2023), which has been passed

by the Legislative Assembly of Goa on

07-08-2023 and assented to by the Governor

of Goa on 05-09-2023 is hereby published for

the general information of the public.

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

Porvorim, 8th September, 2023.

–––––––

The Goa Regularisation of Unauthorized

Construction (Third Amendment) Act, 2023

(Goa Act 36 of 2023) [5-9-2023]

ACT

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

Unauthorized

Construction

(Third

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 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

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 23

(EXTRAORDINARY No. 3)

8TH SEPTEMBER, 2023

1983

the Goa Regularisation of Unauthorized

Construction (Third Amendment) Act, 2023”.

SANDIP JACQUES,

Secretary to the

Secretariat,

Government of Goa,

Porvorim–Goa.

Law Department

Dated: 08-09-2023.

(Legal Affairs).

––––––––––

Notification

7/30/2023-LA

The Goa (Recovery of Arrears of Tax,

Interest, Penalty, Other Dues through Settle-

ment) Act, 2023 (Goa Act 34 of 2023), which

has been passed by the Legislative Assem-

bly of Goa on 07-08-2023 and assented to by

the Governor of Goa on 05-09-2023, is hereby

published for the general information of the

public.

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

Porvorim, 8th September, 2023.

––––––––––

The Goa (Recovery of Arrears of Tax,

Interest, Penalty, Other Dues through

Settlement) Act, 2023

(Goa Act 34 of 2023) [5-9-2023]

ACT

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;

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

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 23

(EXTRAORDINARY No. 3)

8TH SEPTEMBER, 2023

1984

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 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 commence-

ment 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,

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 23

(EXTRAORDINARY No. 3)

8TH SEPTEMBER, 2023

1985

2005 (Goa Act 9 of 2005) pursuant to 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

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 acknowledgement, 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.

(3) An applicant shall make application

separately for each year under each of the

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 23

(EXTRAORDINARY No. 3)

8TH SEPTEMBER, 2023

1986

relevant Acts specified in clause (l) 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:

Provided further that, no intimation of

settlement amount adversely affecting the

applicant shall be issued without giving him a

reasonable opportunity of being heard.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 23

(EXTRAORDINARY No. 3)

8TH SEPTEMBER, 2023

1987

(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 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

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 23

(EXTRAORDINARY No. 3)

8TH SEPTEMBER, 2023

1988

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.

/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

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:

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 23

(EXTRAORDINARY No. 3)

8TH SEPTEMBER, 2023

1989

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.

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

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.

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(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 be 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,

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

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8TH SEPTEMBER, 2023

1991

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 or 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,

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.

SANDIP JACQUES,

Secretary to the

Secretariat,

Government of Goa,

Porvorim–Goa.

Law Department

Dated: 08-09-2023.

(Legal Affairs).

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 23

(EXTRAORDINARY No. 3)

8TH SEPTEMBER, 2023

1992

Notification

7/31/2023-LA

The Goa Succession, Special Notaries and

Inventory Proceeding (Amendment) Act,

2023 (Goa Act 35 of 2023), which has been

passed by the Legislative Assembly of Goa

on 03-08-2023 and assented to by the

Governor of Goa on 05-09-2023, is hereby

published for the general information of the

public.

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

Porvorim, 8th September, 2023.

_________

The Goa Succession, Special Notaries

and Inventory Proceeding (Amendment)

Act, 2023

(Goa Act 35 of 2023) [05-09-2023]

ACT

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,

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, 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) in 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 acknow-

ledged 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

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8TH SEPTEMBER, 2023

1993

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 descen-

dents, 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”.

SANDIP JACQUES,

Secretary to the

Secretariat,

Government of Goa,

Porvorim–Goa.

Law Department

Dated: 08-09-2023.

(Legal Affairs).

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