2055

Panaji, 26th September, 2023 (Asvina 4, 1945)

SERIES I No. 25

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

7/25/2023-LA

The Goa Value Added Tax (Second

Amendment) Act, 2023 (Goa Act 38 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 21-09-2023, is

hereby published for the general information

of the public.

Dnyaneshwar Raut Dessai, Joint Secretary

(Law).

Porvorim, 26th September, 2023.

––––––––

The Goa Value Added Tax (Second

Amendment) Act, 2023

(Goa Act 38 of 2023) [21-09-2023]

ACT

further to amend the Goa Value Added Tax

Act, 2005 (Goa Act 9 of 2005).

BE it enacted by the Legislative Assembly

of Goa in the Seventy-fourth Year of the

Republic of India as follows:—

EXTRAORDINARY

No. 5

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

Act may be called the Goa Value Added Tax

(Second 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

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 25

(EXTRAORDINARY No. 5)

26TH SEPTEMBER, 2023

2056

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

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.”.

SANDIP JACQUES,

Secretary to the

Secretariat,

Government of Goa,

Porvorim-Goa.

Law Department

Dated: 26-09-2023.

(Legal Affairs).

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 25

(EXTRAORDINARY No. 5)

26TH SEPTEMBER, 2023

2057

Notification

7/34/2023-LA

The Goa Waste Management (Amendment)

Act, 2023 (Goa Act 37 of 2023), which has

been passed by the Legislative Assembly of

Goa on 09-08-2023 and assented to by the

Governor of Goa on 21-09-2023, is hereby

published for the general information of the

public.

Dnyaneshwar Raut Dessai, Joint Secretary

(Law).

Porvorim, 26th September, 2023.

–––––––

The Goa Waste Management

(Amendment) Act, 2023

(Goa Act No. 37 of 2023) [21-9-2023]

ACT

further to amend the Goa Waste Management

Act, 2016 (Goa Act 19 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 Waste

Management (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 13.— In section

13 of the Goa Waste Management Act, 2016

(Goa Act 19 of 2016), in clause (ii), sub-clause

(n) shall be numbered as sub-clause (p) and

before sub-clause (p) so numbered the

following sub-clauses shall be, inserted,

namely:—

“(n) Carry out consultancy work and

project

management

for

waste

management projects in India and outside

India.;

(o) Set up Goa Waste Management

Institute in collaboration with an institute

of repute or the Directorate of Skill

Development and Entrepreneurship/

/GIPARD etc.”

SANDIP JACQUES,

Secretary to the

Secretariat,

Government of Goa,

Porvorim-Goa.

Law Department

Dated: 26-09-2023.

(Legal Affairs).

–––––––

Notification

7/37/2023-LA

The Goa Public Records Act, 2023 (Goa

Act 39 of 2023), which has been passed by

the Legislative Assembly of Goa on

09-08-2023 and assented to by the Governor

of Goa on 22-09-2023, is hereby published

for the general information of the public.

Dnyaneshwar Raut Dessai, Joint Secretary

(Law).

Porvorim, 26th September, 2023.

––––––

The Goa Public Records

Act, 2023

(Goa Act 39 of 2023) [22-9-2023]

ACT

to regulate the management, administration

and preservation of public records of the

Government, local authorities, public sector

undertakings, statutory bodies and

corporations, commissions and committees

constituted by the Government and for the

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 Public Records

Act, 2023.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 25

(EXTRAORDINARY No. 5)

26TH SEPTEMBER, 2023

2058

(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) “Board” means the Archival Advisory

Board constituted under sub-section (1) of

section 13;

(b) “Director” means the Director of

Archives appointed by the Government and

includes any officer authorized by the

Government to perform the duties of the

Director;

(c)

“Government”

means

the

Government of Goa;

(d) “State” means the State of Goa;

(e) “prescribed” means prescribed by

rules made under this Act;

(f) “Public Records” includes,—

(i) any document, manuscript and file;

(ii) any microfilm, microfiche and

facsimile copy of a document;

(iii) any reproduction of image or

images embodied in such microfilm

(whether enlarged or not); and

(iv) any other material produced by a

computer or by any other device, of any

records creating agency;

(g) Records creating agency includes,—

(i) in relation to the Government, any

ministry, department or office of the

Government;

(ii) in relation to any statutory body or

corporation wholly or substantially

controlled

financed

the

Government or commission or any

committee

constituted

the

Government, the offices of the said body,

corporation, commission or committee;

(h) “Records officer” means the officer

nominated by the records creating agency

under sub-section (1) of section 5.

(i) “Department” means Department of

Archives, Government of Goa.

3. Power of the Government to coordinate,

regulate and supervise operations connected

with administration, management, etc., of

public records.— (1) The Government shall

have the power to co-ordinate, regulate and

supervise the operations connected with the

administration, management, preservation,

selection, disposal and retirement of public

records under this Act.

(2) The Government in relation to the public

records of the records creating agencies may

by order, authorize the Director of Archives

subject to such conditions as may be specified

in the order, to carry out all or any of the

following functions, namely:—

(a) Supervision, management and control

of the Archives;

(b) Acceptance for deposit of public

records of permanent nature after such

period as may be prescribed;

records;

(d) Arrangement, preservation and

exhibition of public records;

(e) Preparation of inventories, indices,

catalogues and other reference media of

public records;

(f) analyzing, developing, promoting and

coordinating the standards, procedures

and the techniques for improvement of the

records management system;

(g)

ensuring

the

maintenance,

arrangement and security of public records

in the archives and in the offices of the

records creating agency;

(h) promoting utilization of available

space and maintenance of equipments for

preserving public records;

(i) tendering advice to records creating

agencies on the compilation, classification

and disposal of records and application of

standard, procedures and techniques of

records management;

(j) survey and inspection of public

records;

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 25

(EXTRAORDINARY No. 5)

26TH SEPTEMBER, 2023

2059

(k) organizing training programmes in

various disciplines of Archives administra-

tion and records management;

(l) accepting records from any private

source;

(m) regulating access to public records;

(n) receiving records from defunct bodies

and making arrangement for securing

public records in the event of national/State

emergency;

(o) receiving reports on records

management and disposal practices from

the records officer;

(p) providing authenticated copies of,

or extracts from, public records;

(q) destroying or disposal of public

records;

(r) obtaining on lease or purchasing or

accepting as gift any document of public

or national importance.

4. Prohibition against taking of public

records out of State.— No person shall take

or cause to be taken out of State any public

records without the prior approval of the

Government:

Provided that no such prior approval shall

be required if any records are taken or sent

out of State for any official purpose.

5. Records officer.— (1) Every records

creating agency shall nominate one of its

officers as records officer to discharge the

functions under this Act.

(2) Every record creating agency may set

up such number of record rooms in such

places as it deems fit and shall place each

record room under the charge of a records

officer.

6. Responsibilities of records officer.— (1)

The records officer shall be responsible for,—

(a) proper arrangement, maintenance

and preservation of public records under

his charge;

(b) periodical review of all public records

and weeding out public records of

ephemeral value;

more than twenty-five years old in

consultation with the Director with a view

to retaining public records of permanent

value;

(d) destruction of public records in such

manner and subject to such conditions as

may be prescribed under sub-section (1)

of section 8;

(e) compilation of a schedule of retention

for public records in consultation with the

Director;

(f) periodical review for downgrading of

classified public records in such manner

as may be prescribed;

(g) adoption of such standards,

procedures and techniques as may be

recommended from time to time by the

Director for improvement of record

management system and maintenance of

security of public records;

(h) compilation of annual indices of public

records;

(i) compilation of organizational history

and annual supplement thereto;

(j) assisting the Director for public

records management;

(k) submission of annual report to the

Director in such manner as may be

prescribed;

(l) transferring of records of any defunct

body to the Director, for preservation.

(2) The records officer shall act under

the direction of the Director while

discharging the responsibilities specified in

sub-section (1).

7. Records officer to take appropriate action

in the event of unauthorized removal,

destruction, etc., of public records in his

custody.— (1) The records officer shall, in the

event of any unauthorized removal,

destruction, defacement or alteration of any

public records under his charge, forthwith

take appropriate action for the recovery or

restoration of such public record.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 25

(EXTRAORDINARY No. 5)

26TH SEPTEMBER, 2023

2060

(2) The records officer shall submit a

report in writing to the Director without any

delay on any information about any

unauthorized removal, destruction, deface-

ment or alteration of any public records under

his charge and about the action initiated by

him and shall take action as he may deem

necessary subject to the directions, if any,

given by the Director.

(3) The records officer may seek assistance

from any Government officer or any other

person for the purpose of recovery or

restoration of public records and such officer

or person shall render all assistance to the

records officer.

8. Destruction or disposal of public

records.— (1) No public record shall be

destroyed or otherwise disposed of except in

such manner and subject to such conditions

as may be prescribed.

(2) No record created before the year 1961

shall be destroyed except where in the

opinion of the Director, it is so defaced or is

in such condition that it cannot be put to any

archival use.

9. Penalty for contraventions.— Whoever

contravenes any of the provisions of section

4 or section 8 shall be punishable with

imprisonment for a term which may extend

to five years or with fine which may extend

to ten thousand rupees or with both.

10. Public records bearing security

classification.— No public records bearing

security classification shall be transferred to

the Department of Archives.

11. Receipt of records from private

sources.— (1) The Department of Archives

may accept any record of public or national

importance from any private source by way

of gift, purchase or otherwise.

(2) The Department of Archives may, in

such manner and subject to such conditions

as may be prescribed, make any record

referred to in sub-section (1) available to any

bona-fide research scholar.

12. Access to public records.— (1) All

unclassified public records as are more than

thirty years old and are transferred to the

Department of Archives may be, subject to

such exceptions and restrictions as may be

prescribed, made available to any bona fide

research scholar.

Explanation.— For the purposes of this

sub-section, the period of thirty years shall

be reckoned from the year of the opening of

the public record.

(2) Any records creating agency may grant

permission to any person access to any public

record in its custody in such manner and

subject to such conditions as may be

prescribed.

13. Archival Advisory Board.— (1) The

Government may, by notification in the Official

Gazette, constitute an Archival Advisory

Board for the purposes of this Act.

(2) The Board shall consist of the following

members, namely:—

(a) Secretary Archives, Chairperson,

Government of Goa ex officio;

(b) Two officers not below

the rank of Under Secre-

Members,

tary to the Government

ex officio;

of Goa, each from the

Revenue Department and

Registration Department

Members;

below the rank of Under

Secretary to the

Government of Goa

nominated by the

Government

(d) Three persons to be

Members;

nominated by the State

Government for the

period not exceeding

three years, one being

an Archivist and two

being Professors in the

Post-graduate Department

of History in any

recognized University

(e) Director

Member-

Secretary,

ex officio.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 25

(EXTRAORDINARY No. 5)

26TH SEPTEMBER, 2023

2061

(3) The members nominated under clause

(d) of sub-section (2) shall be paid such

allowances as may be prescribed.

14. Functions of the Board.— The Board

shall performs the following functions,

namely:—

(a) advise the Government on matters

concerning the administration, manage-

ment, conservation and use of public

records;

(b) lay down guidelines for training of

Archivists;

records from private custody;

(d) deal with such other matters as may

be prescribed.

15. Power of the Director to lay down norms

and standards for courses in archival

science.— The Director shall have the power

to lay down norms and standards for courses

curricula, assessment and examinations

relating to the training in archival science

and other ancillary subjects.

16. Protection of action taken in good

faith.— No suit, prosecution or other legal

proceedings shall lie against any person in

respect of anything which is in good faith

done or intended to be done in pursuance of

this Act or the rules made thereunder.

17. Power to make rules.— (1) The

Government may, by notification in the Official

Gazette, and subject to condition of previous

publications, make rules to carry out the

provisions of this Act.

(2) In particular and without prejudice to

the generality of the foregoing power, such

rules may provide for all or any of the

following matters, namely:—

(a) the period after which public records

of permanent nature may be accepted

under clause (b) of sub-section (2) of

section 3;

(b) the manner in which periodical

review of classified public records for

downgrading shall be undertaken under

clause (f) of sub-section (1) of section 6;

report to the Director under clause (k) of

sub-section (1) of section 6;

(d) the manner in which and the

conditions subject to which public records

may be destroyed or disposed of under

sub-section (1) of section 8;

(e) the manner in which and the

conditions subject to which records of

public or national importance may be made

available to research scholar under sub-

section (2) of section 11;

(f) exceptions and restrictions subject to

which public records may be made

available to a research scholar under sub-

section (1) of section 12;

(g) the manner in which and the

conditions subject to which any records

creating agency may grant to any person

access to public records in its custody sub-

section (2) of section 12;

(h) the allowances payable to members

of the Board under sub-section (3) of

section 13;

(i) the matters with respect to which the

Board may perform its functions under

clause (d) of section 14;

(j) any other matter which is required

to be, or may be, prescribed.

18. Power to remove difficulty.— (1) If any

difficulty arises in giving effect to the

provisions of this Act, the Government may

by order published in the Official Gazette,

make such provision, not inconsistent with

the provisions of this Act, as appear to it be

necessary or expedient for removing the

difficulty:

Provided that, no such order shall be made

after the expiry of a period of two years from

the commencement of this Act.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 25

(EXTRAORDINARY No. 5)

26TH SEPTEMBER, 2023

2062

(2) Every order made under sub-section

(1) shall, as soon as may be after it is made,

be laid before the State Legislature.

19. Repeal and saving.— On and from the

date of commencement of this Act, the

corresponding provisions of any law in force

in the State shall stand repealed:

Provided that such repeal shall not

affect—

(a) the previous operation of the

provisions so repealed or anything duly

done or suffered there under,

(b) any right, privilege, obligation or

liability acquired, accrued or incurred

under the provisions so repealed,

incurred in respect of any offence

committed against the provisions so

repealed, or

(d) any investigation, legal proceeding

or remedy in respect of any such right,

privilege, obligation, liability, penalty,

forfeiture or punishment as aforesaid, and

any such investigation, legal proceeding

or remedy may be instituted, continued or

enforced and any such penalty, forfeiture

or punishment may be imposed as if

the said provisions had not been repealed:

Provided that, subject to the proceeding

proviso, anything done or any action taken

(including any appointment made, notification

issued or rule framed) under the provisions

so repealed shall be deemed to have been

done or taken under the corresponding

provisions of this Act and shall continue to

be in force.

SANDIP JACQUES,

Secretary to the

Secretariat,

Government of Goa,

Porvorim-Goa.

Law Department

Dated: 26-09-2023.

(Legal Affairs).

Notification

7/41/2023-LA

The

Goa

Information

Technology

Development (Amendment) Act, 2023 (Goa

Act 40 of 2023), which has been passed by

the Legislative Assembly of Goa on

10-08-2023 and assented to by the Governor

of Goa on 21-09-2023, is hereby published

for the general information of the public.

Dnyaneshwar Raut Dessai, Joint Secretary

(Law).

Porvorim, 26th September, 2023.

–––––––

The Goa Information Technology

Development (Amendment)

Act, 2023

(Goa Act 40 of 2023) [21-9-2023]

ACT

further to amend the Goa Information

Technology Development Act, 2007 (Goa Act

10 of 2007).

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 Information

Technology Development (Amendment)

Act, 2023.

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

the Government may, by notification in the

Official Gazette, appoint.

2. Insertion of new section 38A.— In the

Goa Information Technology Development

Act, 2007 (Goa Act 10 of 2007), after section

38, the following section shall be inserted,

namely:—

“38A. Development of notified area.— (1)

Notwithstanding anything to the contrary

contained in any other law for the time

being in force, once a notification is issued

under sub-section (1) of section 38

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 25

(EXTRAORDINARY No. 5)

26TH SEPTEMBER, 2023

2063

declaring an area to be a notified area, the

Government may by notification in the

Official Gazette, appoint a committee

consisting of—

(i) The Managing Director

— Chairperson;

of the Corporation

(ii) Concerned Deputy

— Member;

Director of Directorate of

Information Technology,

Electronics and

Communications,

Government of Goa

(iii) One member to be

— Member;

nominated by the

Corporation from

amongst the Directors

of the Corporation

(iv) an officer not below the — Member

rank of Deputy Town

Secretary;

Planner to be nominated

by the Government

(v) Head of Engineering

— Member;

Section/Chief Engineer

of the Corporation;

(vi) an officer to be

— Member;

nominated by the

Government of Goa

(vii) An Architect to be

— Member;

nominated by the

Corporation

(viii) A person having shown — Member.

capacity in industry or

commerce, to be

nominated by the

Corporation

to decide and dispose of all applications for

land development permissions and building

construction, under all local or special laws

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including Goa Town and Country Planning

Act, 1974 (Act 21 of 1975) and rules framed

thereunder (hereinafter, in this section,

referred to as the “said Act”).

(2) The committee shall discharge all the

functions of the Chief Town Planner, Town

and Country Planning Department in a non

planning area, and functions of the Planning

and Development Authority in a planning

area, under the laws in force.

(3) The committee shall have regard to

the provisions of all local laws including

any regional plan, outline development

plan, comprehensive development plan or

other plans prepared under the said Act.

(4) Notwithstanding anything to the

contrary contained in any other law for the

time being in force, permissions for any

land

development

and

building

construction in a notified area shall be

decided and disposed by the said

Committee and the same shall be governed

by the Goa Land Development and Building

Construction Regulations, 2010.

(5) Any person aggrieved by the decision

or order made by the committee, may

prefer an appeal to the Goa Town and

Country Planning Board. The provisions of

section 45 of the said Act, and the rules

framed

thereunder,

shall,

mutatis

mutandis, apply to such appeal”.

SANDIP JACQUES,

Secretary to the

Secretariat,

Government of Goa,

Porvorim-Goa.

Law Department

Dated: 26-09-2023.

(Legal Affairs).