Goa Gazette, No. 2526-15, 10 July 2025

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

RNI No. GOAENG/2002/6410

Panaji, ¹⁰th July, ²⁰²⁵ (Ashadha ¹⁹, ¹⁹⁴⁷) SERIES I No. 15

PUBLISHED BY AUTHORITY

EXTRAORDINARY

GOVERNMENT OF GOA

Department of Revenue

Notification

16/29/1/2024-Rev-I/2454 Date: 10-Jul-2025 In exercise of the powers conferred by sub-section (3) of Section 1 of the Goa Escheats, Forfeiture and Bona Vacantia Act, 2024 (Goa Act 21 of 2024), the Government of Goa hereby appoints the 10th day of July, 2025 as the date on which the provisions of the said Act shall come into force.

By order and in the name of the Governor of Goa.

Vrushika Kauthankar, Under Secretary (Revenue-I).

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Notification

16/29/1/2024-Rev-I/2455 Date: 10-Jul-2025 In exercise of the powers conferred by clause (d) of Section 2 of the Goa Escheats, Forfeiture and Bona Vacantia Act, 2024 (Goa Act 21 of 2024) (hereinafter called the "said Act"), the Government of Goa hereby authorises the Deputy Collector of every taluka in the State of Goa, to perform functions of the Competent Authority under the said Act, within their respective jurisdiction.

By order and in the name of the Governor of Goa.

Vrushika Kauthankar, Under Secretary (Revenue-I).

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Suggestions are welcomed on e-mail: [email protected] 517OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 15 (EXTRAORDINARY) 10TH JULY, 2025

Order

16/29/1/2024-Rev-I/2456 Date: 10-Jul-2025 In exercise of the powers conferred by clause (a) of Section 2 of the Goa Escheats, Forfeiture and Bona Vacantia Act, 2024 (Goa Act 21 of 2024) (hereinafter called the "said Act"), the Government of Goa hereby delegates the function of Appellate Authority to the Additional Collector-I, North and Additional Collector -I, South under the said Act.

By order and in the name of the Governor of Goa.

Vrushika Kauthankar, Under Secretary (Revenue-I).

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Notification

16/29/1/2024-Rev-I/2457 Date: 10-Jul-2025 In exercise of the powers conferred by Section 20 of the Goa Escheats, Forfeiture and Bona Vacantia Act, 2024 (Goa Act 21 of 2024), the Government of Goa hereby makes the following rules, namely:-

1. Short title and commencement.— (1) These rules may be called the Goa Escheats, Forfeiture and Bona Vacantia Rules, 2025.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. Definitions.— (1) In these rules, unless the context otherwise requires,—

(a) "Act" means the Goa Escheats, Forfeiture and Bona Vacantia Act, 2024 (Goa Act No. 21 of 2024);

(b) "Collector" means the Collector of the District and also includes an Additional Collector; (c) "Council" means a Municipal Council constituted or deemed to be constituted under the Goa Municipalities Act, 1968 (Goa Act 16 of 1968) for a municipal area;

(d) "immovable property" means land, buildings, flats, apartments, any other premises, and things attached to the earth, or permanently fastened to anything which is attached to the earth, but shall not include standing timber, growing crops or grass, plant and machinery;

(e) "Mamlatdar" means a person appointed as Mamlatdar by the Government;

(f) "movable property" includes standing timber, growing crops and grass, and property of every other description, except immovable property;

(g) "Panchayat" means a Village Panchayat established under Section 3 of the Goa Panchayat Raj Act, 1994 (Goa Act 14 of 1994);

(h) "Section" means a Section of the Act;

(i) "Talathi" means a person appointed as Talathi by the Government;

(j) "City Corporation of Panaji" means City Corporation of Panaji as stated in the City of Panaji Corporation Act, 2002 (Goa Act 1 of 2003).

(2) Words and expressions used but not defined in these rules shall have the same meanings as assigned to them in the Act.

3. Duty of Talathi.— Whenever Talathi comes to know or receives information from any source that any person in possession of any property, lying within his jurisdiction, has died intestate and without legal heirs he shall report the fact immediately to the Mamlatdar.

4. Duty of Mamlatdar.— Upon receipt of information from Talathi, or from any other source that any person in possession of any property, lying within his jurisdiction, has died intestate and without legal heirs, Mamlatdar shall report the same immediately to the Competent Authority.

5. Preliminary enquiry by Competent Authority.— (1) Upon receipt of information from the Mamlatdar or from any other source that any person in possession of any property lying within his jurisdiction has died intestate and without legal heirs, Competent Authority shall,—

(i) register the same on Register in Form I hereto;.

(ii) direct the Mamlatdar to conduct enquiry and inspection within seven days from the date of receipt of information and submit report.

(2) The Mamlatdar shall, upon receipt of the directions from the Competent Authority,—

(i) conduct a enquiry and inspection along with the Talathi of concerned saza, the Field Surveyor attached to his office, the neighbors of the deceased and two or more respectable members of the public.

(ii) give his report in Form II hereto to the Competent Authority within seven days of such enquiry and inspection.

(3) The Competent Authority on receipt of the report from Mamlatdar about enquiry and inspection shall satisfy himself that the deceased person has died intestate and without legal heirs.

(4) The Competent Authority, if required, shall examine any person or call for any additional documents for further examination of the matter.

(5) The Competent Authority may, if satisfied after the inquiry that any person has died intestate and without any legal heirs and the property of such deceased person is lying within his jurisdiction, shall take possession of such property. If any such property lies outside his jurisdiction, he shall intimate the same to the concerned Competent Authority within whose jurisdiction such properties are situated:

Provided that no possession shall be taken incase the property is found to be in possession of any person or the person in possession objects for the same.

(6) The list of such identified properties shall be immediately forwarded by the Competent Authority to the Collectors, Director of Settlement and Land Records, Mamlatdars, Sub-Registrars of Registration Department, Local bodies, Town and Country Planning Department with directions not to grant any mutation/partition/conversion, development permission, construction license etc. without approval of the Competent Authority.

6. Publication of notice.— (1) The Competent Authority shall issue a public notice in Form III hereto that the deceased person has died intestate and without legal heirs and that prima facie it is a case of escheat.

(2) A record of publication of such information shall be maintained and preserved by the Competent Authority for future reference.

7. Procedure for inquiry/investigation of claim.— (1) Where any person desires to contest the notice under rule 6, he shall forthwith file a written statement to the Competent Authority verified in the same519 OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 15 (EXTRAORDINARY) 10TH JULY, 2025 manner as a pleading under the Code of Civil Procedure, 1908 (Act 5 of 1908) stating the reasons why the property should not be declared as an escheated property.

(2) The Competent Authority shall then, either on the same day or any subsequent day to which the hearing may be adjourned, proceed to hear the evidence, if any, which the party claiming to be interested may adduce.

(3) After the whole evidence has been duly recorded in a summary manner, the Competent Authority shall proceed to pronounce his order. The order shall state the points for determination, and the findings thereon with brief reasons. Notice of decision under Section 6 of the Act shall be communicated in Form IV hereto and incase inquiry got concluded declaring the property as escheated property then shall furnish list of such property to the Collector.

(4) The decision under Section 6 shall be subject to provisions of Section 7 and shall not be given effect to till limitation period as laid under Section 7 expires.

(5) If any person in possession of any escheated property refuses or fails on demand to surrender possession thereof to the Competent Authority or to any person duly authorised by him in this behalf, the Competent Authority or any person duly authorised by him may use or cause to be used such force as may be necessary for taking possession of such property after giving reasonable notice.

8. Maintenance of property taken in possession.— (1) The Competent Authority shall record the details of all the immovable properties taken in possession in a register in Form V hereto.

(2) The Competent Authority shall record the details of all the movable properties taken in possession in a register in Form VI hereto and a slip shall be attached to each article. The officer entrusted with the custody of such property shall be responsible for its safe custody and for protecting it from loss, damage or deterioration.

A suitable record of the property taken into custody shall be maintained by such officer with a view to facilitating check at any time of the articles in hand with those shown in the registers and the officer shall also arrange for periodical physical verification of the articles in hand.

(3) The account books, title-deeds and other valuable documents taken in possession by the Competent Authority shall be noted in the Register of Valuables and a slip shall be attached to each article.

(4) The Competent Authority, if, is of the opinion that to administer any such property requires any assistance, he may appoint any person as "receiver" or "administrator".

(5) The Competent Authority shall take steps to mutate the name of the Government in the Records of Rights.

9. Assessment of damages in cases of unauthorized possession.— During the course of inquiry, if the Competent Authority comes to the conclusion that any person was in unauthorized and illegal occupation and enjoyment of any escheated property, he shall determine as to how long such person was in possession and accordingly levy penalty on the person in unauthorized possession and recover the said amount as arrears of land revenue. If Competent Authority finds that such property has been transferred by illegal means, he shall take all actions as provided under the law including steps to prosecute the persons who are involved in the same.

10. Hearing of appeals.— (1) An appeal may be preferred by an aggrieved person by himself or through a legal practitioner and shall be accompanied with fee of Rs. 100/- (Rupees one hundred) payable by Court fee stamp or a Special Adhesive stamp of Rs. 100/- (Rupees one hundred) affixed thereon.

(2) Every appeal shall state the grounds for preferring the appeal and shall be accompanied by the copy of order against which the said appeal is preferred.

(3) The appellate authority may give a notice of appeal to any other person who in his opinion may be interested in the appeal.

(4) The Appellate Authority when hearing any appeal may admit additional evidence before its final disposal or may remand the case back to Competent Authority for admission of additional evidence and/or additional report or for a fresh decision, as such authority may deem fit.

(5) A register shall be prepared wherein particulars of all the Appeals received shall be entered.

11. Lease of Escheated Property.— (1) Any escheated property may be leased out by the Competent Authority with approval of the Government after passing of order declaring the same as escheated for such period and on such rent as may be determined by the Government.

12. Sale of immovable property.— If the Government decides to sell immovable property, the Competent Authority may take all steps to dispose of immovable property by a public auction and as per the provisions of the law in force:

Provided that any immovable property which is escheated to the Government shall not be ordinarily sold until it has been in possession of the Government for ten years or more.

13. Procedure for sale of movable property.— (1) The Competent Authority or such other Officer as authorised by the Competent Authority shall conduct the sale of movable property after obtaining approval from the Government, by a public auction.

(2) A notice of every sale signed by the Competent Authority shall be published,—

(a) In case of property of the value not exceeding Rs. 1,00,000/- (Rupees One Lakh Only), giving the description and other details of the property and specifying the place where and the day and hour at which the property shall be sold in public auction, on the notice board of the Panchayat Office and at such other places as the Competent Authority may consider necessary to give wide publicity to the sale;

(b) In case of property of the value exceeding Rs. 1,00,000/- (Rupees One Lakh Only), giving the description and other details of the property and specifying the place where and the day and hour at which the property shall be sold in public auction, in the Official Gazette and in two local newspapers having wide circulation in the State.

(3) No sale of any movable property shall be held until a period of 15 days has expired from the date of publication of the notice under sub-rule (2).

(4) The Competent Authority shall fix an amount to be paid as an earnest money deposit to the Officer who conducts the sale, by those who intend to take part in the public auction. The deposit received from the unsuccessful bidders shall be refunded immediately after the auction.

(5) A sum of money equivalent to 20% of the bid amount inclusive of the earnest money deposit, shall be paid by the purchaser to the Officer conducting the auction immediately after the auction and the balance amount within one week after the confirmation of the sale, failing which, the property shall be resold at the bidder's risk and the deposit made by him shall be forfeited to the Government.

(6) The officer conducting the sale shall submit a report to the Competent Authority within one week of completion of process of Sale so as to enable him to confirm the sale. In all cases, the Competent Authority after satisfying himself that the sale was in order and that there are no applications to set aside, shall confirm the sale after the expiry of 30 days from the date of sale, excluding the case of perishable items/articles.

(7) At any time before the confirmation of the sale, application may be made to the Competent Authority to set aside the sale on the ground of material irregularity or mistake or fraud in notifying or conducting it. If521 OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 15 (EXTRAORDINARY) 10TH JULY, 2025 the application is allowed, the Competent Authority shall set aside the sale and arrange for conducting a fresh sale. When the sale is not confirmed but is only set aside, the deposit of the purchase money shall be returned to the purchaser.

14. Procedure for sale of immovable escheated property by a public auction.— (1) The Competent Authority or an Officer authorized by him shall sell the immovable escheated property by a public auction.

(2) A notice for sale of immovable escheated property shall be published in the Official Gazette and in two local newspapers having wide circulation in the State.

(3) The notice under sub-rule (2) shall be published 30 days before the proposed sale and every such notice shall specify the date, time and place of proposed sale, the description of the immovable property to be sold, its locations and boundaries where possible, the terms and conditions of sale and any other particulars which the Competent Authority or the Officer authorized considers material.

(4) A copy of the notice shall be affixed on conspicuous part of the immovable property to be sold.

(5) Every auction of the immovable property shall be subject to a reserve price fixed by the Competent Authority in respect of the immovable property and such reserve price may not be disclosed.

(6) The Officer conducting the auction may, in his discretion withhold the sale of any immovable property without assigning any reasons therefor.

(7) The officer conducting the auction may, at his discretion, for reasons to be recorded in writing, adjourn the sale to a specified date and hours and an announcement to that effect shall be made at the time of the adjournment for the sale provided that when the sale is adjourned for a period extending fourteen days, a fresh notice shall be published.

(8) No Officer or other persons having any duty to perform in connection with the valuation or sale of any immovable property shall either directly or indirectly bid for or otherwise acquire any interest in such immovable property.

(9) The person declared as the highest bidder for the immovable property, at the auction shall pay in Bank Draft or in any such other form as may be required by the Competent Authority or the Officer conducting the sale, immediately on the fall of hammer, a deposit not exceeding twenty per cent of the amount of his bid to the Officer conducting the sale and in default of such deposit the property may be re-sold.

(10) The bid in respect of which the initial deposit has been accepted shall be subject to the approval of the Competent Authority or an Officer, appointed by him for the purpose:

Provided that no bid of immovable property shall be approved until after the expiry of a period of 7 days from the date of auction.

(11) Intimation of the approval of the bid shall be given to the highest bidder by a registered post acknowledgment due and he shall be required within 15 days of the receipt of such intimation to deposit the balance of the purchase money:

Provided that the Competent Authority or other officer appointed by him, may, for reasons to be recorded in writing, extend the aforesaid period of 15 days by such period as the Competent Authority may think fit.

(12) If the highest bidder does not deposit the balance of the purchase money within the period specified in sub-rule (11), the initial deposit made by him shall be forfeited and the Competent Authority shall be entitled to re-sell the immovable property at the risk and cost of the defaulting bidder.

(13) Where the purchase price has been fully paid by the highest bidder, the Competent Authority shall issue him, a Sale Certificate and the cost of the registration of the immovable property shall be borne by him.

15. Procedure for setting aside sale.— (1) Any person who desires that the sale of any property made should be set aside because of any alleged irregularities or fraud, in the conduct of sale, he may make an application to the Competent Authority or any other Officer authorized by Competent Authority in this behalf.

(2) Every application for setting aside the sale shall be made within seven days from the acceptance of the bid when the sale is made by a public auction.

(3) If after consideration of the facts alleged, the Officer to whom the application is made if satisfied that any material irregularity or fraud has been committed in the publication or conduct of the sale, he may make an order that the property may be re-auctioned:

Provided that no sale shall be set aside unless upon the fact proved, such Officer is satisfied that the applicant has sustained substantial loss by reason of irregularity or fraud, as the case may be.

(4) Notwithstanding anything contained in these rules, the Competent Authority may, on his own motion or on a reference made in this behalf by the Government, at any time, set aside sale if he is satisfied that any material irregularity or fraud, which has resulted in a substantial loss to any person, has been committed in the conduct of the sale:

Provided that no such sale shall be set aside after the expiry of one year from the date of the completion of sale unless the opportunity has been given to the purchaser to appear and be heard.

16. Reserve price.— The reserve price shall be fixed by the Competent Authority in consultation with the Mamlatdar, Sub-Registrar of Registration Department, Collector, Director of Agriculture, in case of sale of land, and with the help of Chief Engineer of Public Works Department or his nominee as the case may be, or such other technical expert deemed necessary.

17. Acceptance of bid.— The Competent Authority shall not accept the bid below the reserve price. If the bid is less than the reserve price, the immovable property shall be disposed off by re-auction. If at the second auction, the highest offer is less than the reserve price, the Competent Authority may, at his discretion accept the offer after obtaining approval of the Government.

18. The procedure laid in rule 5 to rule 17 shall mutatis mutandis apply in case of abandoned property.

19. Procedure for hearing claims for unclaimed property.— (1) Where any person desires to contest the notice under sub-section (1) of Section 15 he shall forthwith file a written statement to the Competent Authority claiming right over unclaimed property.

(2) The Competent Authority shall then, either on the same day or any subsequent day to which the hearing may be adjourned, proceed to hear the evidence, if any, which the party claiming to be interested may adduce.

(3) After the whole evidence has been duly recorded in a summary manner, the Competent Authority shall proceed to pronounce his order. The order shall state the points for determination, and the findings thereon with brief reasons and decision to be communicated.

(4) Sale proceeds received on realization of public auction shall be deposited in Government treasury on the same day and record of the same shall be maintained on the register.

20. Disposal of perishable articles.— (1) The Competent Authority shall record the details of any article received from Police Officer by means of photography/videography of such article.

(2) Incase any article received is subject to speedy and natural decay, Competent Authority shall sell such article by a public auction by recording reasons thereof:

Provided that if at any time before the sale has begun, any person proves his ownership title to such article and make claim, Competent Authority shall deliver such article after deducting the amount of all expenses incurred on maintenance of such article.

(3) The proceeds of such sale after deducting expenses incurred, the surplus, if any, of the sale proceeds shall be deposited in Government treasury.

(4) No member or employee of the office of Competent Authority or any officer authorised by him in connection with the sale of such article shall directly or indirectly bid for or acquire interest in, any article sold at such sale.

21. Procedure for sale of Unclaimed property.— (1) The Competent Authority or Officer as authorised by him shall conduct sale of unclaimed property by a public auction.

(2) A notice of every sale signed by the Competent Authority shall be published,—

(a) In the case of property of the value not exceeding Rs. 100,000/- (Rupees One Lakh Only), giving the description and other details of the property and specifying the place where and the day and hour at which the property shall be sold in public auction on the notice board of the Panchayat Office and at such other places as the Competent Authority may consider necessary to give wide publicity to the sale.

(b) In the case of property of the value exceeding Rs. 100,000/- (Rupees One Lakh Only), giving the description and other details of the property and specifying the place where and the day and hour at which the property shall be sold in public auction, in the Official Gazette and in two local newspapers having wide circulation in the State.

(3) No sale of any unclaimed property shall be held until a period of 15 days has expired from the date of publication of the notice except in case of perishable items.

22. Maintenance of accounts by Competent Authority.— (1) The Competent Authority shall maintain a separate account of the property of which possession has been taken by him, and shall cause to be made therein entries of all receipts and expenditure incurred in respect of said property.

(2) The Government may inspect and audit the accounts maintained through such persons as it may deem fit.

(3) A cash book shall be maintained to show all transactions of receipts and payments relating exclusively to escheated/abandoned/unclaimed property.

(4) Amounts received or paid on account of escheated/abandoned/unclaimed property shall be entered in the cash book on the dates on which they are received or paid.

(5) The cash book shall be closed daily and the entries therein shall be checked and initialed daily by the Competent Authority or any officer as authorized by him.

(6) The Cash in hand shall be deposited promptly into the Government treasury.

(7) The cash in hand shall be verified at the end of each month by the Competent Authority or by any other Officer authorized by him for the purpose and he shall record a signed and dated certificate to this effect in the cash book.

FORM – II

(See rule 5 (2)(ii))

ENQUIRY AND INSPECTION REPORT

Office of the Mamlatdar of __________Taluka

Subject: Enquiry and inspection in respect of moveable/immoveable property namely __________/land/ Property under Survey Numbers_____ of village _____ .

Whereas, Competent Authority referred for enquiry and inspection in respect of moveable/immoveable property namely _____________________/ land admeasuring ______ sq. mtrs situated at village ___________ Taluka ___________ District __________; left out by person namely late Shri___________ resident of __________ under in terms of Section 4 of the Goa Escheats, Forfeiture and Bona Vacantia Act, 2024 (Goa Act No. 21 of 2024),.

And whereas, upon receipt of aforesaid directions/application enquiry and inspection were carried out by the undersigned along with Talathi of ____ Saza and Field Surveyor attached to this office on _______________.

And whereas, based on the enquiry and inspection necessary reports and the required documents were obtained from revenue officers/officials and after its examination the following information is taken into consideration:

Any other relevant information in the matter:

Signature

Signature

Talathi of _____ Saza, of Taluka _______ Field Surveyor

Mamlatdar of ________ Taluka

Signature of Enquiry Officer/ Revenue Officer

Taluka : ______________

Dated

Signature of

Witness 1) ……………………………………

Witness 2) ……………………………………

To: The Competent Authority526 OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 15 (EXTRAORDINARY) 10TH JULY, 2025

Form III

PUBLIC NOTICE

(see rule 6)

Whereas, the undersigned received information from ………….. that land/ property described in the scheduled below belonging to Shri ……………… who died intestate and without legal heirs.

S C H E D U L E

And whereas, as per preliminary inquiry it appears that the deceased person has died intestate and without legal heirs and that prima facie it appears to be a case of escheat or abandoned.

And whereas, article 296 of Constitution of India provides any property in the territory of India shall vest with State Government by escheat or lapse, or as bona vacantia for want of a rightful owner, if it is situated in a State.

Now therefore, this proclamation is issued under Section 5 of the Goa Escheats, Forfeiture and Bona Vacantia Act, 2024 (Goa Act No. 21 of 2024), calling upon claimants entitled to the property set out hereinafter to attend and prefer his claim and furnish evidence in respect thereof to satisfy this Authority of his right to the property in question or any part thereof.

However take notice that if no claim is preferred and right established to the satisfaction of this Authority, then after the expiry of 12 months from the date of the service of this proclamation, this Authority shall pass an order declaring the property in question to have vested in the State from the date of the death of the last known owner thereof.

Given under my hand and the seal of the Authority this day ……… of the Month …….. of the year …………..

Signature Competent Authority

Place:

Dated:

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FORM – IV

(See rule 7)

Whereas, in accordance with a notice duly served under section 5 of the Goa Escheats, Forfeiture and Bona Vacantia Act, 2024 (Goa Act No. 21 of 2024), an inquiry was held by me on……………… and an order was passed on …………….

Notice is hereby given to all persons concerned and to …………. (here specify the person to whom this notice is directed) that my decision and order is that : (here summarize the order and define the property or right to which it relates)

Given under my hand and seal of this office and dated this ……….. day of ……..20…….

Signature

Competent Authority

Place:

Dated:

By order and in the name of the Governor of Goa.

Vrushika Kauthankar, Under Secretary (Revenue-I).

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