2743

Panaji, 16th February, 2024 (Magha 27, 1945)

SERIES I No. 46

Reg. No. RNP/GOA/32/2024-2026

RNI No. GOAENG/2002/6410

PUBLISHED BY AUTHORITY

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

Goa Legislature Secretariat

LA/LEGN/2024

The following bill which was introduced

in the Legislative Assembly of the State of

Goa on 5th February, 2024 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 Land Use (Regulation)

(Amendment) Bill, 2024

(Bill No. 4 of 2024)

BILL

to amend the Goa Land Use (Regulation) Act,

1991 (Goa Act No. 3 of 1991).

BE it enacted by the Legislative Assembly

of Goa in the Seventy-fifth Year of the

Republic of India as follows:-

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

Act may be called the Goa Land Use

(Regulation) (Amendment) Act, 2024.

(2) It shall come into force at once.

2. Substitution of section 3.— For section 3

of the Goa Land Use (Regulation) Act, 1991

SUPPLEMENT

(Goa Act No. 3 of 1991), the following section

shall be substituted, namely:—

“3. Exemption.— The provisions of this

Act shall not apply to,—

(i) acquisition of any land vested in a

tenant under the Goa Agricultural Tenancy

Act, 1964 (Act 7 of 1964) by the State for a

public purpose under the provisions of,—

(a) the Land Acquisition Act, 1894

(Central Act 1 of 1894); or

(b) the Right to Fair Compensation and

Transparency in Land Acquisition,

Rehabilitation and Resettlement Act,

2013 (Central Act 30 of 2013); or

under the Right to Fair Compensation and

Transparency in Land Acquisition,

Rehabilitation and Resettlement Act,

2013;

(ii) use of any land vested in a tenant

under the Goa Agricultural Tenancy Act,

1964 (Act 7 of 1964),—

(a) by a local authority, such as, Village

Panchayat, Municipal Council or Municipal

Corporation for setting up of any project

for community or public purpose; or

(b) by an educational institution for

educational purpose with prior approval of

the Government.”.

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Statement of Objects and Reasons

In view of enactment of the Right to Fair

Compensation and Transparency in Land

Acquisition, Rehabilitation and Resettlement

Act, 2013 (Central Act 30 of 2013), the Bill

seeks to amend section 3 of the Goa Land

Use (Regulation) Act, 1991 (Goa Act No. 3 of

1991), so as to specify the said Central Act

30 of 2013 and the policy on procurement of

land framed by the Government under the

said Act.

For the purpose of setting up of project for

community or for public purpose, the Bill also

seeks to allow land vested in tenant to be

used for such purpose by local authorities

such as Village Panchayat, Municipal Council

and Municipal Corporation.

The Bill also seeks to allow use of such

land by an Educational Institution with prior

approval of the Government.

This Bill seeks to achieve the above objects.

Financial Memorandum

No Financial implications are involved in

this Bill.

Memorandum Regarding Delegated

Legislation

No delegated legislation is envisaged in

this Bill.

Porvorim, Goa.

ATANASIO MONSERRATE

February, 2024.

Minister for Revenue.

Assembly Hall

NAMRATA ULMAN

Porvorim, Goa.

Secretary to the Legislative

2nd February, 2024.

Assembly of Goa.

_______

ANNEXURE

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

Extract of Section 3 of the Goa Land Use

(Regulation) Act, 1991 (Goa Act No. 3 of 1991)

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

3. Exemption:— The provisions of this Act shall

not apply to acquisition of any land vested in a

tenant under the Goa, Daman and Diu Agricultural

Tenancy Act, 1964 (Act 7 of 1964) by the State for

a public purpose under the provisions of the Land

Acquisition Act, 1894 (Central Act 1 of 1894).

LA/LEGN/2024

The following bill which was introduced

in the Legislative Assembly of the State of

Goa on 5th February, 2024 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 Buildings (Lease, Rent and

Eviction) Control (Amendment)

Bill, 2024

(Bill No. 6 of 2024)

BILL

further to amend the Goa Buildings (Lease,

Rent and Eviction) Control Act, 1968 (Act

No. 2 of 1969).

BE it enacted by the Legislative Assembly

of Goa in the Seventy-fifth Year of the

Republic of India as follows:-

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

Act may be called the Goa Buildings (Lease,

Rent and Eviction) Control (Amendment) Act,

2024.

(2) It shall come into force at once.

2. Amendment of section 2.— In section 2

of the Goa Buildings (Lease, Rent and

Eviction) Control Act, 1968 (Act No. 2 of 1969)

(hereinafter referred to as the “principal

Act”),—

(i) clause (a) shall be re-numbered as

clause (aa) and before clause (aa) so

re-numbered, the following clause shall be

inserted, namely:—

(a) “Agreement of leave and licence”

means an agreement entered into by the

landlord and the licensee containing the

terms and conditions for using the building

on leave and license;”;

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

shall be inserted, namely:—

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“(da) “Deputy Collector” means the

Deputy Collector having jurisdiction over

the area where the building is situated;”;

(iii) after clause (i), the following clauses

shall be inserted, namely:—

“(ia) “leave and license” means a

permission granted by the landlord to the

licensee for use of landlord’s building by

the licensee for a specific period and

purpose without transfer of landlord’s

interest in the building;

(ib) “licensee” means a person who is

permitted by the landlord to use his

building on leave and license;”.

3. Substitution of section 23.— For section

23 of the principal Act, the following section

shall be substituted, namely:—

“23. Landlord’s right to obtain posses-

-sion.— (1) A landlord may, subject to the

provisions of section 24, apply to the

Controller for an order directing the tenant

to put him in possession of the building,—

(a) if the landlord is not occupying a

building of his own in the city, town or

village concerned and requires it for his

own occupation or for the occupation of

any member of his family; or

(b) if the landlord who has more

buildings than one in the city, town or

village concerned, is in occupation of one

such building and he bonafidely requires

another building instead, for his own

occupation:

Provided that a person who becomes

a landlord after the commencement of

the tenancy by an instrument ‘inter vivos’

shall not be entitled to apply under this

sub-section before the expiry of five years

from the date on which the instrument

was registered:

Provided further that in case of gift

from parents the above period of five

years shall be reduced to two years:

Provided further that where a landlord

has obtained possession of a building

under this sub-section, he shall not be

entitled to apply again under this

section,—

(i) in case he has obtained

possession of a residential building,

for possession of another residential

building of his own;

(ii) in case he has obtained

possession of a non-residential

building, for possession of another

non-residential building of his own.

(2) Where the landlord of a building is a

religious, charitable, educational or other

public institution, it may, if the building is

required for the purposes of the institution,

apply to the Controller, subject to the

provisions of section 24, for an order

directing the tenant to put the institution

in possession of the building.

(3) A landlord who is occupying only a

part of a building, may notwithstanding

anything in sub-section (1), apply to the

Controller for an order directing any tenant

occupying the whole or any portion of the

remaining part of the building to put the

landlord in possession thereof, if he

requires additional part of the building for

his own occupation or for the occupation

of any member of his family.

Explanation:— For the purpose of this

section, a landlord means a person, on

account of or for the benefit of whom the

rent of a building is received but does not

include an agent, trustee, guardian or

receiver.”.

4. Insertion of new section 40A.— After

section 40 of the principal Act, the following

section shall be inserted, namely:—

“40A. Resumption of occupation of the

building given on leave and license

basis.— (1) Notwithstanding anything

contained in this Act, a licensee in

occupation of any building given to him by

a landlord on a leave and license basis,

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shall vacate such building and allow the

landlord to resume his occupation

immediately on expiry of the period of leave

and license; and in case of failure of the

licensee to so vacate the building, the

landlord may apply to the Deputy Collector

for an order of eviction of the licensee.

(2) On receipt of the application under

sub-section (1), the Deputy Collector shall

issue a notice to the licensee to show cause

why an order of eviction shall not be

passed against him.

(3) On receipt of the notice issued under

sub-section (2), the licensee shall, in case

he desires to contest such application, file

his reply showing the cause within a period

of twenty days from the date of receipt of

such notice.

(4) The period of twenty days to file the

reply as specified in sub-section (3) may

be extended by the Deputy Collector in

exceptional cases, on sufficient cause being

shown, by a period not more than sixty

days from the date of receipt of the notice

under sub-section (2).

(5) The Deputy Collector shall conduct

an inquiry based solely on the documents

and material produced before him. He shall

consider the reply, if any, filed by the

licensee and give the licensee an

opportunity of being heard in the matter.

Explanation:— For the purpose of this

section, the inquiry contemplated shall be

a summary inquiry for the limited purpose

of ascertaining that the building was

subject matter of an agreement of leave

and licence and that the period of such

leave and license has expired.

(6) The Deputy Collector, on being

satisfied that the period of the leave and

licence has expired and the licensee has

not vacated the building, shall pass an

order of eviction of the licensee and also

direct the licensee to pay to the landlord

the damages at double the rate of the

licence fee and other charges, if any, in

respect of such building as fixed under the

agreement of leave and licence, till the date

he vacates such building.

(7) The Deputy Collector shall not

entertain any claim of whatsoever nature

from any other person who is not a licensee.

(8) The Deputy Collector shall decide the

application under sub-section (1) within a

period of six months from the date of its

filing.

(9) Any licensee who fails to vacate the

building given to him by the landlord on

leave and licence basis after expiry of the

leave and licence period, shall, on

conviction, be punished with imprisonment

which may extend to three months or with

fine not exceeding rupees one lakh or with

both”.

5. Amendment of section 46.— In section

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

the words “or the Rent Tribunal”, the words

“the Rent Tribunal or the Deputy Collector”

shall be substituted.

6. Amendment of section 47.— In section

47 of the principal Act, in second proviso, for

the words “or the Rent Tribunal”, the words

“the Rent Tribunal or the Deputy Collector”

shall be substituted.

7. Amendment of section 54.— In section

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

(i) the words “a simple imprisonment for a

term which may extend to two years and”

shall be omitted;

(ii) for the word “double”, the words “five

times” shall be substituted.

8. Amendment of section 56.— In section

56 of the principal Act, for the expression

“the controller,”, the expression “the

controller, or the “Deputy Collector,” shall be

substituted.

Statement of Objects and Reasons

The Bill seeks to substitute section 23 of

the Goa Building (Lease, Rent and Eviction)

Control Act, 1968 (Act No. 2 of 1969)

(hereinafter referred to as the “said Act”), so

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as to bring it in line with the judgement of

Hon’ble Supreme Court dated 05-12-1995 in

the matter of Harbilas Rai Bansal V/s State of

Punjab & Anr. reported in (AIR 857, 1996 SCC

(1) 1) and with the judgement of Hon’ble High

Court of Bombay at Goa in W.P Nos. 726 of

2017, 311 & 811 of 2019 in the matter of M/s

Alcon Construction & Ors. V/s State of Goa &

Ors.

The Bill further seeks to insert new section

40A so as to provide for grant of premises on

agreement of leave and licence and it also

seeks to carry out consequential amendments

to section 2 so as to facilitate and encourage

landlords to give the buildings on leave and

licence basis.

The Bill also seeks to amend section 54 of

the said Act so as to decriminalize provisions

of imprisonment in said section.

This Bill seeks to achieve the above

objects.

Financial Memorandum

No Financial Implications are involved in

this Bill.

Memorandum Regarding Delegated

Legislation

No delegated legislation is involved in

this Bill.

Assembly Hall, SHRI. ATANASIO MONSERRATE

Porvorim-Goa.

Minister for Revenue.

5th February, 2024.

Assembly Hall,

NAMRATA ULMAN

Porvorim-Goa.

Secretary to the Legislative

__ February, 2024.

Assembly of Goa.

_______

ANNEXURE

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

Extract of Section 2, 23, 46 (1) 47, 54, 56 of the

Goa, Buildings (Lease, Rent and Eviction)

Control (Amendment) Act, 2013

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

2. Definitions.— In this Act, unless the context

otherwise requires,—

(a) “Appellate Board” means the Appellate

Board constituted under sub-section (1) of

section 41;

(b) “Authorised Officer” means an officer

appointed as such under sub-section (2) of

section 41;

building, which is, or is intended to be, let

separately for use as a residence or for commercial

use or for any other purpose, and includes—

(i) the garden, ground and out-houses, if any,

appertaining to such building or part of the

building;

(ii) any furniture supplied by the landlord

for use in such building or part of the building;

but does not include a room in a hotel or

lodging house;

(d ) “Controller” means a person appointed as

a controller under sub-section (2) of section 41

and, except in section 42, includes an Additional

Controller;

(e) “fair rate” means the fair rate fixed under

section 37 and includes the rate as revised under

section 38;

(f) “fair rent” means the fair rent fixed under

Chapter III;

(g) “Government” means the Government

of Goa;

(h) “hotel or lodging house” means a building,

or part of a building, where lodging with or

without board or other services is provided for

monetary consideration;

(i) “landlord” means a person who, for the time

being, is receiving, or is entitled to receive, the

rent of any building, whether on his own account

or on account of, or on behalf of, or for the benefit

of, any other person or as a trustee, guardian or

receiver for any other person or who would so

receive the rent or be entitled to receive the rent,

if the premises were let to a tenant;

(j) “manager of a hotel” includes any person in

charge of the management of the hotel;

(k) “member of the family” means—

“[(i) in relation to a landlord who is an

individual, his spouse, son, daughter and

includes father, mother, grandson solely

dependent on the landlord for maintenance:

Provided that in the case of married

daughter, her husband shall not be entitled to

claim any benefit under section 5, if his wife

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has already got the said benefit thereunder and

in case her husband has already got the said

benefit, the married daughter shall not be

entitled to claim the same”.]

(ii) in relation to a landlord who is a joint

Hindu family, the members of such a family;

(iii) in relation to joint owners other than a

Joint Hindu family, the members of the family

as indicated in sub-clause (i) in relation to each

of such joint owners;

(l) “owner of a lodging House” means a person

who for the time being is receiving, or is entitled

to receive, whether on his own account, or on

account of, or on behalf of, or for the benefit of,

himself or any other person or as an agent or

guardian, receiver or a trustee or any other person,

any monetary consideration from any person on

account of board, lodging or other services

provided in the lodging house;

(m) “prescribed” means prescribed by rules

made under this Act;

(n) “Rent Tribunal” means the Rent Tribunal

constituted under sub-section (1) of section 41;

(o) “tenant” means any person by whom or on

whose account or behalf the rent of any building

is, or but for special contract would be, payable

and includes [in the event of his death the

surviving spouse, or any son, or unmarried

daughter or father or mother who had been living

with him as a member of his family upto the date

of his death and] a sub-tenant and also any person

continuing in possession after the termination of

his tenancy, but shall not include any person

against whom any order, or decree for eviction

has been made.

23. Landlord’s right to obtain possession.— (1) A

landlord may, subject to the provisions of section 24,

apply to the Controller for an order directing the

tenant to put him in possession of the building-

[* ].

(a) in case it is a residential building,—

(i) if the landlord is not occupying a

residential building of his own in the city, town

or village concerned and he requires it for his

own occupation or for the occupation of any

member of his family; or

(ii) if the landlord who has more buildings

than one in the city, town or village concerned

is in occupation of one such building and

he bona fide requires another building

instead, for his own occupation;

(b) in case it is a non-residential building which

is used for the purpose of keeping a vehicle or

adapted for such use, if the landlord requires if

for his own or to the possession of which he is

entitled in the city, town or village concerned

which is own or to the possession of which he is

entitled whether under this Act or otherwise:

Provided that a person who becomes a landlord

after the commencement of the tenancy by an

instrument ‘inter vivos’ shall not be entitled to

apply under [this sub-section] before the expiry

of five years from the date on which the instrument

was registered:

[Provided further that in case of gift from

parents the above period of five years shall be

reduced to two years]:

Provided further that where a landlord has

obtained possession of a building under this

section, he shall not be entitled to apply again

under this section—

(i) in case he has obtained possession of a

residential building for possession of another

residential building of his own;

(ii) in case he has obtained possession of a non-

residential building for possession of another non-

residential building of his own.

(2) Where the landlord of a residential building is

a religious, charitable, educational or other public

institution, it may, if the building is required for the

purposes of the institution, apply to the Controller,

subject to the provisions of section 24, for an order

directing the tenant to put the institution in

possession of the building.

(3) A landlord who is occupying only a part of a

residential building, may notwithstanding anything

in sub-section (1), apply to the Controller for an order

directing any tenant occupying the whole or any

portion of the remaining part of the building to put

the landlord in possession thereof, if he requires

additional accommodation for his own use or for the

use of any member of his family.

Explanation.— For the purpose of this section, a

landlord means a person, on account of or on behalf

of or for the benefit of whom the rent of a building is

received but does not include an agent, trustees,

guardian or receiver.

46. Revision.— (1) The Appellate Board may, in

exceptional circumstances, on the application of the

party, call for and examine the records relating any

order passed under this Act by the Authorised

Officer, the Controller, or the Rent Tribunal, for the

purpose of satisfying itself as to the correctness,

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legality or property of such order and may pass such

order thereon as it think fit:

Provided that no such record shall be called for

after the expiry of ninety days from the date of the

order.

(2) The cost of such proceedings shall be in the

discretion of the Appellate Board.

47. Powers of appellate and revisional

authorities.— Any appellate or revisional authority

under this Act may confirm, modify or rescind the

order in appeal or revision or its execution or may

[remand the case for disposal with such directions

as deemed fit or] pass such other order as is as legal

and is in accordance with the provisions of this Act:

Provided that no order shall be carried in division

unless an opportunity has been given to the

interested parties to appear and be heard:

Provided further that every order passed by the

Authorised Officer, the Controller or the Rent

Tribunal shall be final, unless varied in appeal or

revision and every order passed in appeal or revision

shall be final.

54. Penalties.— (1) If any person contravenes the

provisions of section 15 or section 16, he shall be

punishable with a simple imprisonment for a term

which may extend to two years and a fine which

may extend to a sum double the extra amount or the

like amount claimed, received or stipulated in

addition to or in excess of the fair rent or the

agreed rent.

(2) Any person who contravenes or attempts to

contravene or abets the contravention of any of the

provisions other than section 15 or section 16 of this

Act, or any rule made thereunder shall be punishable

with fine which may extend to five thousand rupees.

(3) Where a person committing an offence under

this Act is a company, or other body corporate, or an

association of persons (whether incorporated or not),

every Director, Manager, Secretary, Agent or other

Officer or person concerned with the management

thereof shall unless he proves that the offence was

committed without his knowledge or consent, be

deemed to be guilty of such offence.

56. Jurisdiction of courts barred.— Save as

provided in this Act, no court shall have jurisdiction

to settle, determine or deal with any question which

is by or under this Act required to be settled,

determined or dealt with by the Controller, the Rent

Tribunal, the Appellate Board, the Administrative

Tribunal, or the Administrator, and no order passed

by any such authorities under this Act shall be called

in question in any court.

LA/LEGN/2024

The following bill which was introduced

in the Legislative Assembly of the State of

Goa on 5th February, 2024 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 Town and Country Planning

(Amendment) Bill, 2024

(Bill No. 7 of 2024)

BILL

further to amend the Goa Town and Country

Planning Act, 1974 (Act 21 of 1975).

BE it enacted by the Legislative Assembly

of Goa in the Seventy-fifth Year of the

Republic of India as follows:-

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

Act may be called the Goa Town and Country

Planning (Amendment) Act, 2024.

(2) It shall come into force at once, except

section 2 which shall be deemed to have

come into force on the 3rd day of October,

2018.

2. Omission of section 16B.— In the Goa

Town and Country Planning Act, 1974 (Act

21 of 1975) (hereinafter referred to as the

“principal Act”), section 16B shall be omitted.

3. Insertion of new section 39A.— After

section 39 of the principal Act, the following

section shall be inserted, namely:—

“39A.

Change

Zone.—

(1)

Notwithstanding anything contained in this

Act, the Chief Town Planner (Planning)

upon direction of the Government or on

receipt of an application in this regard and

with approval of the Board, may, from time

to time, alter or modify the Regional Plan

and/or the Outline Development Plan to the

extent as specified in sub-section (2) for

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carrying out change of zone of any land

therein, in such manner as prescribed, after

giving notice of 30 days inviting suggestions

from the public, provided the change of

zone shall not be in respect if any eco

sensitive land as may be prescribed.

(2) The alteration or modification carried

out under sub-section (1) shall not alter

the overall character of the existing

Regional

Plan

and/or

the

Outline

Development Plan.”.

Statement of Objects and Reasons

The Bill seeks to omit section 16B of the

Goa Town and Country Planning Act, 1974

(Act 21 of 1975) (hereinafter referred to as

the “said Act”) so as to do away with the

provisions of said section 16B.

The Bill also seeks to insert new section

39A in the said Act so as to make provision

to alter/modify the Regional Plan and/or the

Outline Development Plan for carrying out

change of zone of any land therein.

This Bill seeks to achieve the above objects.

Financial Memorandum

No financial implications are involved in

this Bill.

Memorandum Regarding Delegated

Legislation

Clause 3 of the Bill empowers the

Government to frame rules to specify the

manner to alter/modify the Regional Plan and/

/or the Outline Development Plan for carrying

out change of zone of any land therein provided

the change of zone shall not be in respect if

any eco sensitive land as may be prescribed.

This delegations are of normal character.

Porvorim–Goa.

(Vishwajit Rane)

2nd February, 2024. Hon’ble Minister for

TCP.

Assembly Hall,

NAMRATA ULMAN

Porvorim–Goa.

Secretary to the Legislative

2nd February, 2024.

Assembly of Goa.

ANNEXURE

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

Extracts of Section 16B and 39 of the Goa

Town and Country Planning Act, 1974

(Act 21 of 1975)

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

16B. Change of zone in Regional Plan.— (1) If at any

time, after the Regional Plan comes into operation,

the Chief Town Planner (Planning) receives a written

request from any person for change of zone of his

land in the Regional Plan, he shall, after carrying out

such fresh surveys and examination of the matter as

may be considered necessary, submit his report to

the Board and the Government, along with plan

showing details about change of zone in the Regional

Plan.

(2) Every request under sub-section (1) shall be

made in such form as may be prescribed and

accompanied by such fees as notified under sections

100A and 101A.

(3) The provisions of sections 12 to 15 shall, mutatis

mutandis, apply for change of zone in the Regional

Plan submitted under sub-section (1).

(4) After the Regional Plan comes into operation,

the Chief Town Planner (Planning) may, with the

prior approval of the Government, make such

changes in such Regional Plan as may be necessary

for correcting any typographical or cartographical

errors, omissions or details of proposals not fully

indicated or changes arising out of the

implementation of the proposals in the Regional Plan:

Provided that all such changes are in the public

interest and are notified to the public.

39. Alteration of Development plan and making of

minor changes.— (1) At any time after the date on

which a Development Plan for an area comes into

operation, and at least once in every ten years after

that date, the Planning and Development Authority

shall, after carrying out such fresh surveys, as may

be considered necessary or directed by the Board

and the Government, prepare after consultation with

the local authorities concerned, if any, and submit to

the Board and the Government, a Development Plan

for any alterations or additions considered necessary

to the Development Plan in operation.

(2) The provisions of sections 34 to 38 (both

inclusive) shall, as far as may be, apply to a

Development Plan submitted under sub-section (1).

(3) At any time after the date on which the

Development Plan for an area comes into operation,

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the Planning and Development Authority may, with

the prior approval of the Government, make such

minor changes in such Development Plan as may be

necessary for correcting any typographical or

cartographical errors and omissions or details of

proposals not fully indicated in the Plan or changes

arising out of the implementation of the proposals in

the Development Plan:

Provided that all such changes are in the public

interest and are notified to the public.

Assembly Hall,

Smt. NAMRATA ULMAN

Porvorim, Goa.

Secretary to the Legislative

2nd February, 2024.

Assembly of Goa.

_________

LA/LEGN/2024

The following Bill which was introduced

in the Legislative Assembly of the State of

Goa on 5th February, 2024 is hereby pub-

lished for general information in pursuance

of Rule-138 of the Rules of Procedure and

Conduct of Business of the Goa Legislative

Assembly.

The Goa Motor Vehicles Tax

(Amendment) Bill, 2024

(Bill No. 8 of 2024)

BILL

further to amend the Goa Motor Vehicles Tax

Act,1974 (Act No. 8 of 1974).

BE it enacted by the Legislative Assembly

of Goa in the Seventy-fifth Year of the

Republic of India as follows:—

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

Act may be called the Goa Motor Vehicles Tax

(Amendment) Act, 2024.

(2) It shall be deemed to have come into force

with

effect

from

the

15th

day

December, 2023.

2. Amendment of Schedule.— In the

Schedule appended to the Goa Motor Vehicles

Tax Act, 1974 (Act No. 8 of 1974) (herein after

referred to as the “principal Act”),—

(i) in PART ‘A’,—

(I) in item (A),—

(a) after the entry against sub-item (I),

the following sub-item shall be inserted,

namely:—

“(I)(a) Motor cycles

The rates of tax as

used for renting

specified for motorcycles

under Rent a

in clauses (1), (2) and

Motor Cycle

(3) of item (B) of PART

Scheme, 1997.

‘B’ as one time tax at

the time of registration

new

vehicle.”;

(b) after entries against sub-item (V), the

following sub-item shall be inserted,

namely:—

“(V)(a) Motor cab used

The rates of tax as

for renting under

specified for motor

Rent a Cab Scheme,

vehicles in clause

1989.

(6) of item (B) of PART

‘B’ as one time tax at the

time of registration

of new vehicle.”;

(II) after entries against item (C), the

following NOTE shall be inserted, namely:—

“Note:— If the vehicle as specified in

sub–item (I) (a) or (V) (a) of item (A) above is

already registered in the State of Goa, at the

time of re-registration and for assignment of

new registration mark no additional tax shall

be payable.”;

(ii) in PART ‘B’, for item (B), the following

item shall be substituted, namely:—

“(B) At the time of registration of new

vehicle:

(1) Motor cycle/Motor-

9% of the cost of

Scootor/Auto rickshaw

the Motor cycle/

irrespective of it’s

/Motor scooter/

horse power, whose

/Auto Rickshaw.

cost does not exceed

Rs. 1.50 lakhs.

(2) Motor cycle, irrespec-

12% of the cost of

tive of its horse power,

the Motor cycle.

whose cost exceeds

Rs. 1.50 lakhs but does

not exceed Rs. 3.0 lakhs

(3) Motor cycle, irrespec-

15% of the cost of

tive of its horse power,

the Motor cycle,

whose cost exceeds

provided maximum

Rs. 3.0 lakhs

total tax is Rs. 1.5

lakhs.

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(4) Tricycle for every

Rs. 150/-.

25 kgs. weight or part

thereof.

(5) Construction equip-

9% of the cost of

ment vehicles as

the vehicle as one

defined under rule 2

time tax.

of the Central Motor

Vehicles Rules, 1989.

(6) Motor vehicles other

(i) 9% of the cost of

than specified in

vehicle, where

clauses (1) to (5) above

cost of vehicle

does not exceed

Rs. 10 lakhs.

(ii) 12% of the cost

of vehicle, where

cost of vehicle

exceeds Rs. 10

lakhs, but does

not exceed Rs. 20

lakhs.

(iii) 15% of the cost

of vehicle, where

the

cost

vehicle exceeds

Rs. 20 lakhs,

provided

that

the

maximum

total

tax

Rs. 15 lakhs.”

(III) Repeal and saving.— (1) The Goa

Motor

Vehicles

Tax

(Amendment)

Ordinance, 2023 (Ordinance No. 5 of 2023)

is hereby repealed.

(2) Notwithstanding such repeal,

anything done or any action taken under the

principal Act, as amended by the said

Ordinance, shall be deemed to have been

done or taken under the principal Act, as

amended by this Act.

Statement of Objects and Reasons

The Bill also seeks to repeal the Goa Motor

Vehicles Tax (Amendment) Ordinance, 2023

(Ordinance No. 5 of 2023) promulgated

by the Governor of Goa on 15th day of

December, 2023.

This Bill seeks to achieve the above objects.

Financial Memorandum

The Goa Motor Vehicles Tax (Amendment)

Ordinance 2023 restructured the motor

vehicles tax.

The bill seeks to repeal the ordinance

promulgated by Governor of Goa with the

following major changes in tax at the time of

registration of new vehicles at the

rates specified therein with effect from

15-12-2023.

a) Simplification of Tax Structure with tax

rates of 9%, 12% and 15% tax on invoice

value at the time of registration of new

vehicles. 9% tax on vehicles with invoice

value upto Rs. 10.00 lakhs.

b) Capping of tax of Rs. 15.00 lakhs to

encourage registration of high end cars

in Goa and Capping of Tax of Rs. 1.5 lakhs

to encourage registration of high end

bikes in Goa.

c) Tax on Construction equipment is

proposed at 9% as there was no separate

category for this item.

d) One Time Payment of Tax on registration

of rent a cars and rent a bikes instead of

existing yearly tax payment.

Memorandum Regarding Delegated

Legislation

No delegated legislation is envisaged in this

Bill.

Assembly Hall,

SHRI MAUVIN GODINHO

Porvorim-Goa.

Minister for Transport.

02nd February, 2024.

Assembly Hall,

NAMRATA ULMAN

Porvorim-Goa.

Secretary to the Legislative

02nd February, 2024.

Assembly 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 Motor Vehicles Tax

(Amendment) Bill, 2024, by the Legislative Assembly of Goa.

P. S. Sreedharan Pillai,

Governor of Goa.

–––––––

ANNEXURE

Extract of PART ‘A’ and PART ‘B’ of the Schedule appended to the Goa Motor Vehicles Tax Act,

1974 (Act No. 8 of 1974)

59[Schedule]

Part ‘A’

SCHEDULE OF TAXATION

(See Section 3)

Class of Motor Vehicles

Maximum Annual Rate of tax in Rs.

(A) Motor Vehicles fitted solely with pneumatic

tyres:-

(I) Motor cycles and tricycles: (including motor

scooters and Class of Motor Vehicles Maximum

Annual Rate of tax in Rs. cycles with attachment

for propelling the same by mechanical power:-

Motor cycle used for hire

Rs. 150/-

(II) Goods vehicles belonging to individual other

than Company/Institution/Corporation/etc., of

which the gross vehicle weight,—

(a) is upto 1,000 kgs.

Rs. 5,600/- as one-time tax at the time of registration.

(b) exceeds 1,000 kgs. but does not exceed

Rs. 12,600/- as one-time tax at the time of registration.

2,000 kgs.

Rs. 15,400/- as one-time tax at the time of registration.

3,000 kgs.

(d) exceeds 3,000 kgs. but does not exceed

Rs. 18,900/- as one-time tax at the time of registration.

4,000 kgs.

(e) exceeds 4,000 kgs. but does not exceed

Rs. 21,700/- as one-time tax at the time of registration.

5,000 kgs.

(f) exceeds 5,000 kgs. but does not exceed

Rs. 25,200/- as one-time tax at the time of registration.

6,000 kgs.

(g) exceeds 6,000 kgs. but does not exceed

Rs. 27,300/- as one-time tax at the time of registration.

7,000 kgs.

(h) exceeds 7,000 kgs. but does not exceed

Rs. 4,100/- as annual tax or Rs. 28,700/- as one-time

8,000 kgs.

tax in lieu of annual tax, at the time of registration.

(i) exceeds 8,000 kgs. but does not exceed

Rs. 4,600/- as annual tax or Rs. 32,200/- as one-time

9,000 kgs.

tax in lieu of annual tax, at the time of registration.

(j) exceeds 9,000 kgs. but does not exceed

Rs. 4,900/- as annual tax or Rs. 34,300/- as one-time

10,000 kgs.

tax in lieu of annual tax, at the time of registration.

59 Schedule was amended vide Act 9 of 2012, thereafter same is substituted vide Amendment Act 18 of 2013.

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(k) exceeds 10,000 kgs. but does not exceed

Rs. 5,300/- as annual tax or Rs. 37,100/- as one-time

11,000 kgs.

tax in lieu of annual tax, at the time of registration.

(l) exceeds 11,000 kgs. but does not exceed

Rs. 5,800/- as annual tax or Rs. 40,600/- as one-time

12,000 kgs.

tax in lieu of annual tax, at the time of registration.

(m) exceeds 12,000 kgs. but does not exceed

Rs. 6,100/- as annual tax or Rs. 42,700/- as one-time

13,000 kgs.

tax in lieu of annual tax, at the time of registration.

(n) exceeds 13,000 kgs. but does not exceed

Rs. 6,400/- as annual tax or Rs. 44,800/- as one-time

14,000 kgs.

tax in lieu of annual tax, at the time of registration.

(o) exceeds 14,000 kgs. but does not exceed

Rs. 6,900/- as annual tax or Rs. 48,300/- as one-time

15,000 kgs.

tax in lieu of annual tax, at the time of registration.

(p) exceeds 15,000 kgs. but does not exceed

Rs. 7,500/- as annual tax or Rs. 52,200/- as one-time

16,000 kgs.

tax in lieu of annual tax, at the time of registration.

(q) exceeds 16,000 kgs. for every 1,000 kgs.

Rs. 400/- as annual tax or Rs. 2,800/- as one-time tax

or part thereof in excess of 16,000 kgs.

in lieu of annual tax, at the time of registration.

(III) Goods vehicles not covered under Clause II of

which the gross vehicle weight:-

(a) is upto 1,000 kgs.

Rs. 7,000/- as one-time tax at the time of registration.

(b) exceeds 1,000 kgs. but does not exceed

Rs. 14,000/- as one-time tax at the time of registration.

2,000 kgs.

Rs. 17,500/- as one-time tax at the time of registration.

3,000 kgs.

(d) exceeds 3,000 kgs. but does not exceed

Rs. 21,000/- as one-time tax at the time of registration.

4,000 kgs.

(e) exceeds 4,000 kgs. but does not exceed

Rs. 23,800/- as one-time tax at the time of registration.

5,000 kgs.

(f) exceeds 5,000 kgs. but does not exceed

Rs. 28,000/- as one-time tax at the time of registration.

6,000 kgs.

(g) exceeds 6,000 kgs. but does not exceed

Rs. 30,100/- as one-time tax at the time of registration.

7,000 kgs.

(h) exceeds 7,000 kgs. but does not exceed

Rs. 5,125/- as annual tax or Rs. 35,875/- as one-time

8,000 kgs.

tax in lieu of annual tax, at the time of registration.

(i) exceeds 8,000 kgs. but does not exceed

Rs. 5,750/- as annual tax or Rs. 40,250/- as one-time

9,000 kgs.

tax in lieu of annual tax, at the time of registration.

(j) exceeds 9,000 kgs. but does not exceed

Rs. 6,125/- as annual tax or Rs. 42,875/- as one-time

10,000 kgs.

tax in lieu of annual tax, at the time of registration.

(k) exceeds 10,000 kgs. but does not exceed

Rs. 6,625/- as annual tax or Rs. 46,375/- as one-time

11,000 kgs.

tax in lieu of annual tax, at the time of registration.

(l) exceeds 11,000 kgs. but does not exceed

Rs. 7,250/- as annual tax or Rs. 50,750/- as one-time

12,000 kgs.

tax in lieu of annual tax, at the time of registration.

(m) exceeds 12,000 kgs. but does not exceed

Rs. 7,625/- as annual tax or Rs. 53,375/- as one-time

13,000 kgs.

tax in lieu of annual tax, at the time of registration.

(n) exceeds 13,000 kgs. but does not exceed

Rs. 8,000/- as annual tax or Rs. 56,000/- as one-time

14,000 kgs.

tax in lieu of annual tax, at the time of registration.

(o) exceeds 14,000 kgs. but does not exceed

Rs. 8,625/- as annual tax or Rs. 60,375/- as one-time

15,000 kgs.

tax in lieu of annual tax, at the time of registration.

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(p) exceeds 15,000 kgs. but does not exceed

Rs. 9,375/- as annual tax or Rs. 65,625/- as one-time

16,000 kgs.

tax in lieu of annual tax, at the time of registration.

(q) exceeds 16,000 kgs. for every 1,000 kgs. or

Rs. 800/- as annual tax or Rs. 5,600/- as one-time tax

part thereof in excess of 16,000 kgs.

in lieu of annual tax, at the time of registration.

(IV) Goods vehicles carrying mineral ore.

Rates shown in clause II and III above, as the case

may be, plus 20 percent.

60[(V) Taxis and Auto Rickshaws:

Taxis—

(a) upto 3 seaters

Rs. 320/-

(b) upto 4 seaters

Rs. 370/-

Rs. 425/-

For every additional Seat upto a maximum

Rs. 60/-

of 7 seats.

(d) Non-A/c All India Tourist Taxis, per seat

Rs. 130/-

(e) All India Tourist Taxis. (A/c) per seat Auto

Rs. 210/-

Rickshaws—

auto-Rickshaws upto 2 seats used for hire

Rs. 120/-

for every additional seat

Rs. 60/-

(VI) Passenger vehicles:

(a) upto 18 seats

Rs. 2,000/-

(b) for every additional seat over 18 seats

Rs. 110/-

passenger) which the vehicle is permitted

Rs. 60/-]

to carry.

Explanation:— In clause V and clause VI above the seating capacity is to be determined exclusive of the

driver’s seat.

(VII) Additional tax payable in respect of motor

vehicles used for drawing trailers.

(a) upto 3 seaters

Rs. 320/-

(a) for each trailer when it is used for the

At the rates specified in clause II or clause III of item

carriage of goods.

(A) in respect of motor vehicles used for carriage of

goods or material.

(b) for each trailer when it is used for the

At the rates specified in clause VI of item A in respect

carriage of passengers.

of motor vehicles plying for hire and used for the

carriage of passengers.

(B) Motor Vehicles other than those fitted with

The rates shown in item A plus 50 percent.

pneumatic tyres

Rs. 200/-

Vehicles:

(a) General Licence in respect of each vehicle:

60Schedule by the Amendment Act 21 of 2016.

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PART ‘B’

SCHEDULE OF TAXATION

(See section 3)

Class of vehicles

Two Wheelers

Four Wheelers

and above

61[(A) if the vehicle is already registered in any other State, at the time

Percentage on Rate of tax

of re-registration and for assignment of new Registration

specified in PART A and in

Mark, when it’s age from the date of registration is,—

item (B) of PART ‘B”.]

(a) not more than two years

95%

(b) more than two years but not more than three years

90%

85%

(d) more than four years but not more than five years

80%

(e) more than five years but not more than six years

75%

(f) more than six years but not more than seven years

70%

(g) more than seven years but not more than eight years

65%

(h) more than eight years but not more than nine years

60%

(i) more than nine years but not more than ten years

55%

(j) more than ten years but not more than eleven years

50%

(k) more than eleven years but not more than twelve years

45%

(l) more than twelve years but not more than thirteen years

40%

(m) more than thirteen years but not more than fourteen years

35%

(n) more than fourteen years but not more than fifteen years

30%

(o) More Than fifteen years

20%

62(B) At the time of registration of new vehicle:

SCALE OF REFUND

(See section 9)

Schedule indicating refund for two wheelers, four wheelers and above irrespective of the cost of the

vehicle in respect of which life time-tax is paid on or after 01-04-1997.

If after registration, cancellation of registration or removal of vehicle

Percentage on Actual Tax Paid

(two wheelers, four wheelers and above) to any other State or Union

(one-time)

Territory on account of transfer of ownership or change of address of

vehicle takes place or re-registration of vehicle takes place

(a) within a year

85%

(b) after 1 year but within 2 years

80%

75%

(d) after 3 years but within 4 years

70%

(e) after 4 years but within 5 years

65%

(f) after 5 years but within 6 years

60%

(g) after 6 years but within 7 years

55%

(h) after 7 years but within 8 years

50%

(i) after 8 years but within 9 years

45%

61 Substituted vide Amendment Act 1 of 2014.

62 Substituted by the Goa Motor Vehicles Tax (Amendment) Act (No. 6 of 2017) published in the Official Gazette, Series

I No. 11 (Extraordinary) dated 19-6-2017, and came on 19-4-2017 and thereafter again substituted vide the Goa

Motor Vehicles Tax (Amendment) Ordinance No. 1 of 2019); published in the Official Gazette Series I No. 29

(Extraordinary) dated 17-10-2019; It shall come into force at once and remain in force till 31st December, 2019, the

original expression read as follows:- (B) At the time of registration of new vehicle:

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(j) after 9 years but within 10 years

40%

(k) after 10 years but within 11 years

35%

(l) after 11 years but within 12 years

30%

(m) after 12 years but within 13 years

25%

(n) after 13 years but within 14 years

20%

(o) after 14 years but within 15 years

15%

(p) after 15 years and above

No refund

Secretariat Annexe

B. M. Masurkar,

Panaji.

Secretary to the Government of Goa

Dated: 31-3-1997.

Law Department (Legal Affairs).

(1) Motor cycle/Motor scooter/Auto rickshaw irres-

09% of the cost of the Motor cycle/Motor scooted

-peetive of it’s horse power, whose cost does not

Auto rickshaw.

exceed Rs. 1.50 lakhs.

(2) Motor cycle, irrespective of its horse power, whose

12% of the cost of Motor cycle

the cost exceed Rs. 1.50 laths but does not

exceed Rs.3.0 laths.

(3) Motor cycle, irrespective of its horse power, whose

15% of the cost of Motor cycle

the cost exceed Rs. 3.0 laths.

(4) Tricycle for every 25 kgs. weight or part thereof

Rs. 150/-

(5) Motor vehicles belonging to the individuals,

(i) 9% of the cost of the vehicle where cost of vehicle

does not exceed Rs. 6 lakhs.

(ii) 11% of the cost of the vehicle, where cost of

vehicle exceeds Rs. 6 lakhs but does not exceed

Rs. 15 lakhs.

(iii) 13% of the cost of the vehicle, where cost of

vehicle exceeds Rs. 15 lakhs but does not exceed

Rs. 35 lakhs.

(iv) 14% of the cost of the vehicle, where cost of vehicle

exceeds Rs. 35 lakhs.

(6) Motor vehicles belonging to the partnership firm

(i) 10% of the cost of the vehicle, where cost of

and limited companies with share capital of less

vehicles does not exceed Rs. 6 lakhs.

than Rs. 50 lakhs.

(ii) 12% of the cost of the vehicle, where cost of vehicles

exceed Rs. 6 lakhs but does not exceed Rs. 15 lakhs.

(iii) 14% of the cost of the vehicle, where cost of

vehicles exceed Rs. 15 lakhs but does not exceed

Rs. 35 lakhs.

(iv) 15% of the cost of the vehicle, where cost of

vehicle exceeds Rs. 35 lakhs.

(7) Any other motor vehicle not covered under clauses (5) and (6)

(i) 10% of the cost of the vehicle, where cost of vehicle does not exceed Rs. 6 lakhs.

(ii) 13% of the cost of the vehicle, where cost of vehicle exceeds Rs. 6 lakhs but does not exceed Rs. 15 lakhs.

(iii) 15% of the. cost of the vehicle, where cost of vehicle exceeds Rs. 15 lakhs but does not exceed

Rs. 35 lakhs.

(iv) 16% of the cost of the vehicles,where cost of vehicle exceeds Rs. 35 lakhs

Note: In case wheke the registration of an old four wheeler vehicle, which is more than 15 years old, is cancelled;

adjustment ofthe Motor Vehicle. Tax paid on the old vehicle against registration of new vehicle shall be

allowed, subject to the production of certifica te to this effect from the concerned registering authority.

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LA/LEGN/2024

The following bill which was introduced

in the Legislative Assembly of the State of

Goa on 5th February, 2024 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, 2024

(Bill No. 9 of 2024)

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-fifth 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, 2024.

(2) It shall be deemed to have come into

force on the 1st day of October, 2023.

2. Amendment of section 2.— In the Goa

Goods and Services Tax Act, 2017 (Goa Act 4

of 2017) (hereinafter referred to as the

“principal Act”), in section 2,—

(i) after clause (80), the following clauses

shall be inserted, namely:—

“(80A) “online gaming” means offering

of a game on the internet or an electronic

network and includes online money

gaming;

(80B) “online money gaming” means

online gaming in which players pay or

deposit money or money’s worth, including

virtual digital assets, in the expectation of

winning money or money’s worth,

including virtual digital assets, in any event

including game, scheme, competition or

any other activity or process, whether or

not its outcome or performance is based

on skill, chance or both and whether the

same is permissible or otherwise under

any other law for the time being in force;”;

(ii) after clause (102), the following clause

shall be inserted, namely:—

“(102A) “specified actionable claim”

means the actionable claim involved in or

by way of—

(i) betting;

(ii) casinos;

(iii) gambling;

(iv) horse racing;

(v) lottery; or

(vi) online money gaming;”;

(iii) in clause (105), the following proviso

shall be inserted at the end, namely:—

“Provided that a person who organizes

or arranges, directly or indirectly, supply

of specified actionable claims, including a

person who owns, operates or manages

digital or electronic platform for such

supply, shall be deemed to be a supplier of

such actionable claims, whether such

actionable claims are supplied by him or

through him and whether consideration in

money or money’s worth, including virtual

digital assets, for supply of such actionable

claims is paid or conveyed to him or

through him or placed at his disposal in

any manner, and all the provisions of this

Act shall apply to such supplier of specified

actionable claims, as if he is the supplier

liable to pay the tax in relation to the supply

of such actionable claims;”;

(iv) after clause (117), the following clause

shall be inserted, namely:—

“(117A) “virtual digital asset” shall have

the same meaning as assigned to it in

clause (47A) of section 2 of the Income Tax

Act, 1961 (43 of 1961);”.

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3. Amendment of section 24.— In section

24 of the principal Act,—

(i) in clause (xi), the word “and”

occurring at the end, shall be omitted;

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

shall be inserted, namely:—

“(xia) every person supplying online

money gaming from a place outside India

to a person in India; and”.

4. Amendment of Schedule III.— In

Schedule III of the principal Act, in paragraph

6, for the expression “lottery, betting and

gambling”, the words “specified actionable

claims” shall be substituted.

5. Transitory provision.— The amendments

made by this Act shall be without prejudice

to provisions of any other law for the time

being in force, providing for prohibiting,

restricting or regulating betting, casino,

gambling, horse racing, lottery or online

gaming.

6. Repeal and Saving.— (1) The Goa Goods

and Services Tax (Amendment) Ordinance,

2023 (Ordinance No. 3 of 2023) is hereby

repealed.

(2) Notwithstanding such repeal, anything

done or any action taken under the principal

Act, as amended by the said Ordinance, shall

be deemed to have been done or taken under

the principal Act, as amended by this Act.

Statement of Objects and Reasons

The Bill therefore seeks to amend section 2

of the Goa Goods and Services Tax Act, 2017

(Goa Act 4 of 2017) (hereinafter referred to

as the “said Act”) so as to provide clarity

regarding taxability of Casinos, Horse Racing

and Online Gaming.

The Goods and Services Tax Council (GST

Council) in its 50th and 51st meetings

considered representation from various

associations on the issues regarding taxability

of Casinos, Horse Racing and Online Gaming

and

recommended

make

certain

amendments in the Central Goods and

Services Tax Act, 2017 (Central Act 12 of

2017) and the Goa Goods and Services Tax

Act, 2017 (Goa Act 4 of 2017).

The Bill further seeks to,—

(i) define the expressions “online gaming”,

“online money gaming”, “specified actionable

claim” and “virtual digital asset”;

(ii) insert a proviso in the definition of

“supplier” to provide clarity regarding

“supplier” in case of supply of “specified

actionable claim”;

(iii) substitute “specified actionable claim”

in paragraph 6 of Schedule III of the Act, for

the present entries “lottery, betting and

gambling”, so as to provide clarity regarding

taxability of actionable claims involved in or

by way of casinos, horse racing and online

gaming; and

(iv) provide for mandatory registration of

the person for supplying online money

gaming, from a place outside India to a

person in India.

The Bill also seeks to repeal the Goa Goods

and Services Tax (Amendment) Ordinance,

2023 (Ordinance No. 3 of 2023) as

promulgated by the Hon’ble Governor of Goa

on 15-09-2023.

This Bill seeks to achieve the above objects.

Financial Memorandum

The proposed Goa Goods and Services Tax

(Amendment) Bill, 2024 does not involve any

recurring or non-recurring expenditure from

the Consolidated Fund of the State.

With respect to revenue generation due to

amendment in case of online gaming, it is

not possible to quantify the additional revenue

that State of Goa may earn in consequence of

proposed amendment as till date, in the State

of Goa only one registered taxable person is

carrying on trade of online gaming with effect

from FY 2023-24. GST is a destination based

Tax. Even if the taxpayer is registered outside

the State of Goa, the SGST share on the

supply will ordinarily accrue to the

consuming State. Hence, in case of online

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gaming the place of supply would be the

address of the player registering on the online

platform/gaming application by giving his

address or pin-code of the location. Therefore,

the GST collected either IGST or CGST or

SGST on the transaction will accrue to the

State as per the address on record entered

by the player. Accordingly, the State’s SGST

share will be settled in accordance with the

provisions of GST law.

Further, with respect to amendment incase

of casino industry, there was never any doubt

that casino is a type of betting & gambling.

Hence, the proposed amendment in respect

of casino industry is only clarificatory in

nature and does not have any revenue

implication.

Memorandum Regarding Delegated

Legislation

No delegated legislation is envisaged in

this Bill.

Assembly Hall,

SHRI PRAMOD SAWANT

Porvorim, Goa.

Hon. Chief Minister/

02nd February, 2024.

/Finance Minister.

Assembly Hall,

SMT. NAMRATA ULMAN

Porvorim, Goa.

Secretary to the Legislative

February, 2024.

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,

2024 by the Legislative Assembly of Goa.

Raj Bhavan

P. S. SREEDHARAN PILLAI

Date: 01 February, 2024. Governor of Goa.

ANNEXURE

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

Extracts from the Goa Goods and Services

Tax Act, 2017

(Goa Act 4 of 2017)

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

Section 2. Definitions.—

In this Act, unless the context otherwise

requires,—

Section 2(105).

“supplier” in relation to any goods or services

or both, shall mean the person supplying the said

goods or services or both and shall include an

agent acting as such on behalf of such supplier in

relation to the goods or services or both supplied;

******

Section 24. Compulsory registration in certain

cases.—

Notwithstanding anything contained in sub-

section (1) of section 22, the following categories

of persons shall be required to be registered under

this Act,—

(i) persons making any inter-State taxable

supply;

(ii) casual taxable persons making taxable

supply;

(iii) persons who are required to pay tax under

reverse charge;

(iv) person who are required to pay tax under

sub-section (5) of section 9;

(v) non-resident taxable persons making

taxable supply;

(vi) persons who are required to deduct tax

under section 51, whether or not separately

registered under this Act;

(vii) persons who make taxable supply of

goods or services or both on behalf of other

taxable persons whether as an agent or

otherwise;

(viii) Input Service Distributor, whether or not

separately registered under this Act;

(ix) persons who supply goods or services or

both, other than supplies specified under sub-

section (5) of section 9, through such electronic

commerce operator who is required to collect

tax at source under section 52;

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(x) every electronic commerce operator who

is required to collect tax at source under

section 52;

(xi) every person supplying online information

and database access or retrieval services from a

place outside India to a person in India, other

than a registered person; and

(xii) such other person or class of persons as

may be notified by the Government on the

recommendations of the Council.

******

SCHEDULE III

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).

________

LA/LEGN/2024

The following bill which was introduced

in the Legislative Assembly of the State of

Goa on 5th February, 2024 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 Value Added Tax

(Amendment) Bill, 2024

(Bill No. 10 of 2024)

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-fifth Year of Republic of

India as follows:—

1. Short title and commencement.— (1)

This Act may be called the Goa Value Added

Tax (Amendment) Act, 2024.

(2) It shall be deemed to have come into

force on the 21st day of September, 2023.

2. Amendment of section 3.— In section 3

of the Goa Value Added Tax Act, 2005 (Goa

Act No. 9 of 2005), in sub-section (1), in the

proviso for the expression “90 days” the

expression “192 days” shall be substituted.

Statement of objects and reasons

The Bill seeks to amend section 3 of the

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

2005) in order to extend the time limit for

obtaining certificate of registration under

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section 18, from 90 days to 192 days from the

date of commencement of the Goa Value

Added Tax (Second Amendment) Act, 2023.

This Bill seeks to achieve the above objects.

Financial Memorandum

The proposed Goa Value Added Tax

(Amendment) Bill, 2024 does not involve any

recurring or non-recurring expenditure from

the Consolidated Fund of the State.

Memorandum Regarding Delegated

Legislation

No delegated legislation is envisaged in

this Bill.

Assembly Hall,

Hon. Chief Minister/

Porvorim-Goa,

Finance Minister.

2nd February, 2024.

Assembly Hall,

Porvorim-Goa,

Secretary to the Legislative

__ February, 2024.

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 Value Added Tax

(Amendment) Bill, 2024.

Raj Bhavan

P. S. Sreedharan Pillai

Date: 01-02-2024.

His Excellency,

Governor of Goa.

_______

ANNEXURE

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

Extracts from the Goa Value Added Tax Act, 2005

(Goa Act 9 of 2005)

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

3. Incidence of Tax.— (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.

(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).

(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.

(4) [Omitted.]

(5) [Omitted.]

(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.

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(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.

________

LA/LEGN/2024/3145

The following bill which was introduced

in the Legislative Assembly of the State of

Goa on 7th February, 2024 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, 2024

(Bill No. 12 of 2024)

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-fifth 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, 2024.

(2) It shall be deemed to have come into

force on the 31st day of October, 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 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 30th day of

April, 2024.”.

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3. Repeal and savings.— (1) The Goa Staff

Selection Commission (Second Amendment)

Ordinance, 2023 (Ordinance No. 4 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

of 2019) as amended by 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 Bill seeks to amend section 7 of the

Goa Staff Selection Commission Act, 2019 (Goa

Act 11 of 2019) so as to further extend the

time limit upto 31st day of April, 2024 for the

Departments to complete the process of

conduct of the examination and selection for

filling up of the posts where advertisements

were issued prior to 8th day of January, 2022,

but the process of conduct of the examination

and selection for filling up of the posts has

not completed.

The Bill also seeks to repeal the Goa Staff

Selection Commission (Second Amendment)

Ordinance, 2023 (Ordinance No. 4 of 2023)

promulgated by the Governor of Goa on

31-10-2023.

This Bill seeks to achieve the above

objects.

Financial Memorandum

No financial implications are involved in

this Bill.

Memorandum Regarding Delegated

Legislation

No delegated legislation is envisaged in

this Bill.

Assembly Hall,

Dr. PRAMOD SAWANT

Porvorim-Goa

Hon. Chief Minister, Goa.

7th February, 2024.

Assembly Hall,

NAMRATA ULMAN

Porvorim-Goa

Secretary (Legislature).

7th February, 2024.

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:—

“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 31^th

day of October, 2023.”.

Assembly Hall,

NAMRATA ULMAN

Porvorim-Goa.

Secretary (Legislature).

__ February, 2024.

––––––––

LA/LEGN/2024/3146

The following bill which was introduced

in the Legislative Assembly of the State of

Goa on 7th February, 2024 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 Labour Welfare Fund

(Amendment) Bill, 2024

(Bill No. 3 of 2024)

BILL

further to amend the Goa Labour Welfare Fund

Act, 1986 (Act 4 of 1987).

BE it enacted by the Legislative Assembly

of Goa in the Seventy-fifth Year of the

Republic of India as follows:-

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

Act may be called the Goa Labour Welfare

Fund (Amendment) Act, 2024.

(2) It shall come into force at once.

2. Amendment of section 5.— In section 5

of the Goa Labour Welfare Fund Act, 1986

(Act 4 of 1987) (hereinafter referred to as the

“principal Act”), in sub-section (1), for the

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expression “Commissioner, Labour”, the

expression “Secretary to the Government in

Labour Department” shall be substituted.

3. Amendment of section 20.— In section

20 of the principal Act, for sub-section (1),

the following sub-section shall be substituted,

namely:—

“(1) The Government shall appoint the

Commissioner, Labour and Employment as

Secretary of the Board, who shall be the

Chief Executive Officer of the Board.”

Statement of Objects and Reasons

The Bill seeks to amend sections 5 and 20

of the Goa Labour Welfare Fund Act, 1986

(Act 4 of 1987) so as to allow representation

of the Secretary to the Government in Labour

Department on the Goa Labour Welfare Board,

as it’s Vice-Chairman and to appoint the

Commissioner, Labour and Employment as

Secretary of the said Board.

This Bill seeks to achieve the above

objects.

Financial Memorandum

No financial implications are involved in

this Bill.

Memorandum Regarding Delegated

Legislation

No delegated legislation is involved in

this Bill.

Porvorim, Goa.

ATANASIO MONSERRATE

7th February, 2024.

Minister for Labour and

Employment.

Assembly Hall

NAMRATA ULMAN

Porvorim, Goa.

Secretary to the Legislative

7th February, 2024.

Assembly of Goa.

_______

ANNEXURE

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

Extracts of section 5 and 20 of the Goa Labour

Welfare Fund Act, 1986

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

“5. Constitution of Board.— (1) The Board shall

consist of a Chairman who shall be the Minister-in-

-charge of Labour and a Vice-Chairman who shall

be the Commissioner, Labour and of the following

members appointed by the Government, namely:—

(a) Such number of representatives of

employers and employees as may be prescribed:

Provided that both employers and employees

shall have equal representation on the Board;

(b) such number of members of the Legislature

as may be prescribed; and

as may be prescribed.

(2) The appointment of the Chairman, Vice-

-Chairman and the members shall be notified.

20. Appointment and power of Secretary.— (1)

The Government shall appoint a Secretary, who shall

be the Chief Executive Officer of the Board. He

shall have the status of a Deputy Labour

Commissioner (Class I–Gazetted).

(2) It shall be the duty of the Secretary to ensure

that the provisions of this Act and the rules made

thereunder are duly carried out and for this purpose

he shall have the power to issue such orders not

inconsistent with the provisions of this Act and the

rules made thereunder as he deems fit including

any order implementing the decisions taken by the

Board under this Act or the rules made thereunder.

________

LA/LEGN/2024/3147

The following bill which was introduced

in the Legislative Assembly of the State of

Goa on 7th February, 2024 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 Legislative Diploma No. 2070

dated 15-4-1961 (Amendment) Bill, 2024

(Bill No. 11 of 2024)

BILL

further to amend the Goa Legislative Diploma

No. 2070 dated 15-4-1961, in its application

to the State of Goa.

BE it enacted by the Legislative Assembly

of Goa in the Seventy-fifth Year of the Republic

of India as follows:—

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

Act may be called the Goa Legislative

Diploma

No.

2070

dated

15-4-1961

(Amendment) Act, 2024.

(2) It shall come into force at once.

2. Amendment of article 9.— In article 9 of

the Goa Legislative Diploma No. 2070 dated

15-4-1961 (hereinafter referred to as the

“principal Code”), for the words “without

permission of the Administrative Tribunal”,

the words “without approval of the

Government

and

permission

the

Administrative Tribunal” shall be substituted.

3. Amendment of article 31.— In article 31

of the principal Code, for the expression

“clauses (a) to (f) and (h) to (j)”, the

expression “clauses (a) to (j)” shall be

substituted.

4. Amendment of article 153.— In article

153 of the principal Code, after clause 9, the

following clause shall be inserted, namely:—

“9A. Grant approval to the comunidades

to file suits in accordance with article 9

and to withdraw, admit and compromise,

as well as authorize the respective

expenditure;”.

5. Amendment of article 349.— In article

349 of the principal Code, for the expression

“When the comunidade decides to file any

suit, in terms of article 9, the attorney shall

explain, with indication of the probable

expenditure to be incurred with the suit, with

para wise pleadings in fact and law

supported by documents and addressed to

the Administrative Tribunal, through the

respective administrator, who shall put his

remarks on it.”, the expression “When the

comunidade decides to file any suit in terms

of article 9, it shall first obtain approval of the

Government and thereafter the attorney shall

explain, with indication of the probable

expenditure to be incurred with the suit,

with para wise pleadings in fact and law

supported by documents and addressed to

the Administrative Tribunal, through the

respective administrator, who shall put his

remarks on it.” shall be substituted.

6. Amendment of article 379.— In article

379 of the principal Code, for the expression

“in order to request permission of the

Administrative Tribunal”, the expression “in

order to obtain approval of the Government

and request permission of the Administrative

Tribunal” shall be substituted.

7. Amendment of article 380.— In article

380 of the principal Code, in clause 2, for the

words “approval of the Administrative

Tribunal”, the words “approval of the

Government

and

permission

the

Administrative Tribunal” shall be substituted.

Statement of Objects and Reasons

As per the provisions contained in Articles

9, 154, 349, 350 and 379 of the Code of

Comunidades, a comunidade is required to

obtain permission of the Administrative

Tribunal for the purpose of filing a suit and

also to withdraw, admit or compromise a suit.

The Code of Comunidades does not contain a

specific provision for obtaining approval of

the Government for the said purpose before

approaching the Administrative Tribunal for

such permission. In terms of articles 349 and

350 of the said Code the Administrative

Tribunal is required to independently decide

any request made by the comunidade for

permission to file a suit, to withdraw, admit

or compromise the suit. However, the

Administrative Tribunal in one case by its

Order dated 23-11-2023 has without

examination of the merits of the case, rejected

the application filed by one Comunidade for

permission to compromise a Suit for want

of approval of the Government. The

Administrative Tribunal has taken a view that

in case of a compromise of a Civil Suit

involving transfer of Comunidade land or

which has effect of affecting the rights of the

comunidades in the land claimed by them as

their own, permission of the Government

would be required for the transfer of the

comunidade land. Hence, there is every

possibility that on the said reasoning the

applications for permission to institute, admit

or withdraw civil suits may be outrightly

rejected without examination of the merits of

the case solely on the ground that the

comunidade has not obtained approval of the

Government, which may cause unnecessary

delay and hardship for the comunidades. The

Bill now seeks to make a provision so that

comunidade also obtains approval of the

Government before it approaches the

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Administrative Tribunal for permission to

institute, admit, compromise or withdraw civil

suits.

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

ATANASIO MONSERRATE

7th February, 2024

Minister for Revenue

Assembly Hall,

NAMRATA ULMAN

Porvorim, Goa.

Secretary to the Legislative

Assembly.

–––––––

ANNEXURE

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

Extracts of the Article of the Goa Legislative

Diploma No. 2070 dated 15-4-1961

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

Article 9: The comunidades are not entitled to

file any civil suits without permission of the

Administrative Tribunal, save in cases where civil

suit is merely of preventive relief or of executive

nature or the delay in its filing may result in

extinction of the right or any guarantee, in which

case the sanction of the administrator be enough.

Article 31: The deliberations referred to in Nos.

1 and 2 of the preceding article are executable

immediately;

Sole § The deliberations referred to in clauses

(a) to (f) and (h) to (j) of No. 4 of preceding article

shall be devoid of any enforce ability without

the approval of the Government, without

prejudice to the consultation with the

Directorate of Health Services regarding creation

of medical posts.

Art. 153: Government is empowered to:

1. Appoint, contract, promote, transfer, retire

and dismiss administrators and employees of the

administration office and of the comunidade, in

accordance with the law;

2. Exercise disciplinary action on the

administrators and the personnel referred in the

previous number, as per law, and grant them

leave;

3. Appoint and dismiss the effective and

substitute presidents of the managing

committees, dissolve the elected part of them,

and appoint suitable persons to replace them, in

terms foreseen in this Code;

4. Approve urgent expenses in terms of

article 65;

5. Authorise the meetings of the comunidades

in the seat of the administration office and direct

the administrator to attend the meetings, where

they are normally held;

6. Authorize eventual or unforeseen expenses

in excess of Rs. 250/- and the extraordinary

expenses approved by the respective

comunidade.

7. Compel the comunidades to use the

technical means necessary for the maintenance

of the paddy fields of one or two crops and to

cultivate the uncultivated lands suitable for

cultivation;

8. After hearing the comunidades, to order

the acquisition of machinery and tools that

facilitate and improve agriculture, the rational

use of fertilizers and experiment new crops and

the creation of new artificial pastures for the

feeding cattle;

9. Grant emphyteusis, authorize the exchange

of the land of comunidades and order its

reversion;

10. Grant long time leases;

11. Grant extension of period for the utilization

of the lands granted on emphyteusis;

12. Grant rebate (quita) to the lease holders of

the paddy fields;

13. Authorize the payment, in instalments, of

the dues to the comunidades;

14. Decide the complaints and appeals against

the decisions of the administrator in non-

contentious matters;

15. Wind up the insolvent comunidades which

are in the conditions mentioned in the article

178;

16. Exercise all the powers conferred in this

Code;

17. After hearing the Government Council, to

approve the budgets of income and expenditure

of the administration office of comunidades and

of the Pension Bank (Caixa de Aposentações).

18. And, in general, to take cognizance of all

the acts of the administrator of the comunidades,

in matters which are not within the cognizance

of the Administrative Tribunal or by common

courts.

19. To make rules for carrying into effect the

provisions of the Code.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 46

(SUPPLEMENT)

16TH FEBRUARY, 2024

2768

20. To direct the Administrator of the

Comunidade, without prejudice to any other

remedy provided by law, to recover such amount

or sum due, if any, from the Comunidade as arrear

of land revenue and for this purpose the

Administrator thereof may forward to the

Collector a certificate as early as possible in the

prescribed form mentioning, the sum due from

such Comunidade and requesting that such sum

may be recovered as if it were an arrear of land

revenue.

Art. 349— When the comunidade decides to file

any suit, in terms of article 9, the attorney shall

explain, with indication of the probable expenditure

to be incurred with the suit, with para wise

pleadings in fact and law supported by documents

and addressed to the Administrative Tribunal,

through the respective administrator, who shall put

his remarks on it.

The Administrative Tribunal shall decide,

independently of the approval without circulation

to other members, with exception that of the

Ministerio Público, and if the permission is grated

to file the suit, it shall sanction the expenditure to

be incurred for the purpose.

Art. 379— If from the evidence produced, as per

preceding articles, the existence of the

encroachment of land stands proved, the

administrator shall order the issue of a copy of the

respective report and other extracts of the file of

proceedings, which shall be handed over to the

attorney of the comunidade in order to request

permission of the Administrative Tribunal for filing

of the competent suit in the Court, and shall impose,

by order on the file of proceedings, on the

encroacher, the following penalties:

a) Banning for a period of five years, from holding

any post of the comunidades of the respective taluka

and from bidding and standing as a guarantee in

the ordinary and extraordinary auctions in the same

comunidades, either directly or through an

intermediary;

b) Forfeit in favour of the comunidade, for an

equal period of time, the proceeds of zonns,

dividends on shares, annuities, votonas 224 or any

other pension to which he be entitled in the

respective comunidade;

c) Fine to the tune of Rs. 100/- to Rs. 500/- when

the person denounced is not member of the

comunidade. The fine shall not be greater than the

double of the value of the land encroached.

§ 1. The penalties laid down in this article

shall be enforced only after the suit is decided

in favour of the comunidades by a judicial

decision which has become res-judicata.

§ 2. If it is verified that the denouncement

was found to be without any ground, the

administrator shall order the proceedings filed.

Art. 380— The encroacher may, at any stage of

the administrative inquiry, sign a declaration

undertaking to surrender the land or to pay its

value, when it does not exceed Rs. 300/-. However

he shall not be allowed to do so in any

circumstance, when the encroached land is

subsequent to the cadastral survey done for the

purpose of preparing the register in respect of that

land or when he might have earlier been involved

in another case of encroachment of land.

§ 1. If the encroacher admits the encroachment

of land, by undertaking to surrender the land,

the administrator shall order that the attorney of

the comunidade, along with the clerk of the

same, take possession of the said land, writing

the competent report, which shall be

incorporated in the file.

§ 2. The record in which the encroacher

undertakes to pay the value of the land, shall not

have any legal effect, without the approval of

the Administrative Tribunal, on the basis of prior

report of the administrator, after hearing the

managing committee and the comunidade which

shall state whether it is convenient to restore

the land to the comunidade or accept its value.

§ 3. If the Administrative Tribunal does not

approve the record mentioned in the preceding

paragraph, judicial proceedings shall be initiated

against the encroacher, irrespective of the

authorization referred to in the article 349 and

following ones.

§ 4. In the case of return of the land or of

payment of its price, the encroacher shall not be

subject to the penalties provided for in article

379, but shall pay only the costs and stamp duty.

§ 5. When the encroachment of land had taken

place prior to taking of the cadastral survey and

its value does not exceed Rs. 150/-, the

Administrative Tribunal may authorize or

determine the respective comunidade to grant

the land to the denounced person for the price

determined during the investigation.

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