Goa Gazette, No. 2526-19, 07 August 2025

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

RNI No. GOAENG/2002/6410

Panaji, ⁰⁷th August, ²⁰²⁵ (Sravana ¹⁶, ¹⁹⁴⁷) SERIES I No. 19

PUBLISHED BY AUTHORITY

Note: There are two Supplements to the Official Gazette Series I No. 18 dated 31-08-2025 as follows:-

1. Supplement dated 1-8-2025 from pages 587 to 604 regarding Bills from Goa Legislature Secretariat.

2. Supplement (No. 2) dated 1-8-2025 from pages 605 to 698 regarding Goa State Amritkal Agriculture Policy from Department of

Agriculture.

INDEX

Department Type

Subject Page No

                1                             2                                      3                          4
1.    Empowerment of          Not.- 1/90/2024-25-DEPwD/Sch/HS    Amendment of Scheme for Person with           700
      Persons with            N/593                              Benchmark Disability Requiring High
      Disabilities                                               support
2.    Fisheries               Not.- DF/AQUA/NAT-MARI-POLIC       Goa State Mariculture Policy, 2020.           700
                              Y-I/2024-25
3.    Information Technology, Not.- 4(74)/2024/DITE&C/Women E    Mahila Digital Sashaktikaran Yojana.          701
      Electronics &           mpowerment Scheme/980
      Communicatio
4.    Law                     Not.- 10/9/2025-LA/97              The Manipur Goods and Services Tax            703
                                                                 (Amendment) Ordinance, 2025.
5.    Legal Metrology         Ord.- 1/5(2)/Fin.Upgradn./2024-CL  Up-gradation of pay level.                    715
                              M/418/1291
6.    Panchayati Raj and      Not.- 2/DP/DR-MR/2025/5856         Draft Rules-The Goa Panchayats (Meetings)     716
      Community                                                  (Second Amendment) Rules, 2025.
      Development
7.    Personnel               Not.- 1/3/2015-PER (Pt. I)         RRs.- Department of Handicrafts, Textile &    717
                                                                 Coir.
8.    Personnel               Not.- 1/4/2008-PER (P.F.I.)        RRs.- Directorate of Women and Child          722
                                                                 Development.
9.    Personnel               Not.- 1/9/2020-PER                 RRs.- Goa Dental College and Hospital.        724
10.   Public Health           Ord.- 4/1/2018-IV/PHD/1637         Creation of posts.                            726
11.   Social Welfare          Not.- 417-DSW-SDB-2025-26/BSW/     Amendment of the Scheme for felicitating      727
                              Ammd/4246                          the Best Social Worker
12.   Tourism                 Not.- 3/9(33)/Homestay/PartII/2022- Homestay and Bed & Breakfast Scheme.         728
                              DT/
13.   Women and Child         Not.- 2-279-LL-2012-DW&CD/4092     Laadli Laxmi Scheme.                          740
      Development

Suggestions are welcomed on e-mail: [email protected] 699OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 19 07TH AUGUST, 2025

GOVERNMENT OF GOA

Department for Empowerment of Persons with Disabilities

Notification

1/90/2024-25-DEPwD/Sch/HSN/593 Date : 30-Jul-2025

Read: Notification No. 1/90/2024-25/DEPwD/Sch/HSN/153 dated 08-05-2025.

1) In Clause (4)(3) of the above referred scheme the following shall be substituted:—

''The applicants family income from all sources shall not exceed Rs. 8.00 lakhs p.a. or limit revised or raised at par for Economically Weaker Section (E.W.S) category from time to time. Income certificate issued by competent authority shall be treated as conclusive proof of income.''

2) In Clause (6)(3) of the above referred scheme the following shall be substituted:—

''Family income certificate issued by VP Secretary for applicants from rural areas or by Chief Officer of concerned Municipal Council in case of Municipal Jurisdiction showing family income from all sources not exceeding Rs. 8.00 lakhs p.a".

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

Varsha Naik, Director of DEPwD ex officio/Jt. Secretary.

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

Department of Fisheries

Directorate of Fisheries

Notification

DF/AQUA/NAT-MARI-POLICY-I/2024-25 Date : 29-Jul-2025 Ref.: Notification No. 1) DF/AQUA/NAT-MARI-POLICY/2020-2021 dated 07-08-2020 published in Official Gazette Series I No. 21 dated 20-08-2020.

2) DF/AQUA/NAT-MARI-POLICY-I/2024-2025 dated 07-08-2020 published in Official Gazette Series I No. 33 dated 14-11-2024.

In partial modification of the notification referred above of the GOA STATE MARICULTURE POLICY 2020, Sr. No. 3.6 Sub Point 4 is revised and substituted as follows with effect from the date of publication of the gazette:

Sr. No. 3.6 Sub Point 4

The licensed area for open sea cage farming shall be based on the total water spread and the fee stipulated will be as follows:

a) Zone B-1 (Small size cages)

b) Zone B-2 (Large size cages)

This issues with the concurrence of the Finance Department vide their U.O. No. 102683 dated 11-07-2025.

By order in the name of Governor of Goa.

Dr. Shamila Monteiro, Director/ex officio Joint Secretary (Fisheries).

Place: Panaji – Goa.

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

Department of Information Technology, Electronics & Communications

Notification

4(74)/2024/DITE&C/Women Empowerment Scheme/980 Date : 04-Aug-2025 The Mahila Digital Sashaktikaran Yojana scheme as adopted by the Government is hereby notified for information of the public.

This is issued with the approval of the Council of Ministers in the LXXVth Cabinet Meeting held on 21-7-2025.

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

Kabir K. Shirgaonkar, Director & Joint Secretary.

---------

Mahila Digital Sashaktikaran Yojana

1. Short title and commencement.— a. This scheme is called "Mahila Digital Sashaktikaran Yojana".

b. The scheme shall come into force from the date of the notification of its publication in the Official Gazette.

2. Introduction.— a. Women play a vital role in every field, it is therefore ideal that we work towards empowerment of women from all walks of life, especially women in economically weaker sections and rural areas. Empowering women is crucial for fostering inclusive economic growth and social development. Despite progress in gender equality, women often face significant barriers to accessing education, employment, and economic opportunities. Bridging the digital divide through targeted training programs can be a powerful tool for empowering women by enhancing their skills, confidence, and socioeconomic prospects.

b. The Department of Information Technology, Electronics and Communications (DITE&C) constantly labors in promoting digital awareness among all sections of the society and empowering citizens by enhancing their Digital skills. As a step towards empowerment of women from all walks of life, achieving maximum701 OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 19 07TH AUGUST, 2025 outreach amongst the women, especially in rural areas and encouraging women towards enhancing their Digital skills, this Department has formulated the scheme namely "Mahila Digital Sashaktikaran Yojana".

3. Objective of the Scheme.— a. The following are the objectives of the scheme:

i. Encouraging women in enhancing their Digital skills.

ii. Assist women to effectively use digital devices, navigate online platforms and equip women with the essential digital skills.

iii. To enhance their employability and income-generating opportunities.

iv. To promote women's participation in the digital economy.

4. Scope of the Scheme.— a. Women who have completed 18 years of age can avail the benefit of the scheme.

b. Women residing in the State of Goa for atleast 15 years will be eligible to avail the benefits of the scheme.

c. This scheme can be availed through the empanelled IT Knowledge Centres (ITKCs), Citizens Service Centres (CSCs) under the Department of Information Technology Electronics and Communications, CSC- VLES registered by M/s Info Tech Corporation of Goa Ltd. (M/s ITG) for implementation of this scheme.

d. This scheme will be valid for a period of 3 years from date of notification and may be extended further based on performance of the scheme.

5. Eligibility under the scheme.— a. Women who have completed 18 years of age can avail the benefit of the scheme.

b. Women residing in the State of Goa for atleast 15 years will be eligible to avail the benefits of the scheme.

c. This scheme can be availed through the empanelled IT Knowledge Centres (ITKCs), Citizens Service Centres (CSCs) under the Department of Information Technology Electronics and Communications, CSC- VLES registered by M/s Info Tech Corporation of Goa Ltd. (M/s ITG) for implementation of this scheme.

6. Procedure for applying.— a. Applicant must be submit an Application online mode through Empanelled IT Knowledge Centres (ITKCs), Citizens Service Centres (CSCs) under the Department of Information Technology, Electronics and Communications (DITEC) or CSC-VLEs (Village Level Entrepreneurs) registered with M/s ITG through which the applicant would like to avail the courses which is developed.

b. Applicants must upload the following documents while applying:

i. A copy of the duly filled application form

ii. One passport-size photograph with the applicant's signature on it

iii. An attested copy of the highest educational qualification certificate (if any)

iv. A 15-year Residence Certificate

v. A copy of Aadhaar Card

7. Quantum of Financial Assistance under the Scheme.— a. M/s Info Tech Corporation of Goa Ltd. (M/s ITG) is nominated as the implementing agency for the scheme.

b. Rs. 500 per person will be allocated for conducting the training/awareness program, which will cover;

the ITKC, CSC or CSC- VLE (80%) and ITG (20%) charges. However, considering that the CSCs and CSC- VLEs may have space constrains in their existing setup and to encourage these CSCs and CSC-VLEs to702 OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 19 07TH AUGUST, 2025 conduct the training/awareness program in locations more accessible and convenient for the women beneficiaries, such as Panchayat halls, School halls, halls of any religious buildings, etc., an additional amount of Rs 100 per person will be allocated as infrastructure cost only to the CSCs and CSC-VLEs.

c. The Department of Information Technology, Electronics and Communications shall reimburse M/s ITG against the invoices raised, based on the number of women who have successfully completed the course and infrastructure cost if any.

8. Pattern of Assistance.— a. The grants shall be utilized exclusively for Mahila Digital Sashaktikaran Yojana.

b. The entire amount of the grants should be utilized within a period of one financial year and only for the purpose for which it is sanctioned. Any portion of the grant, which is not ultimately required, will be refunded to the Government. After utilizing/refunding the sanctioned amount, Utilization Certificate should be furnished to the sanctioning authority as required under form G.F.R. – 12-C.

c. No grant shall be paid to any other institutions/voluntary organizations out of this grant sanctioned by the Government.

d. The Grantee Institution must exercise reasonable economy, observe all financial rules as issued by the Government from time to time while incurring the expenditure.

e. The amount remaining unspent out of this grant shall be refunded back to the Government Treasury by Challan within 3 (three) months from the close of financial year.

f. The amount shall be drawn from the Directorate of Accounts on presentation of the bill in form GAR- 32 duly counter signed by the Drawing and Disbursing Officer, Department of Information Technology.

9. Relaxation and Interpretation of the provision of the Scheme.— a. The Government through Department of Information Technology, Electronics and Communications shall be empowered to relax/interpret any of the clauses/conditions of this scheme and the decision of the Director (ITE&C) shall be final and binding on all concerned.

10. Other Conditions.— a. The provisions contained under the scheme shall not be treated as binding representations or assurances on the part of the Government and in the event of non – implementation of any such provisions by the Government, the doctrine of promissory estoppels shall not be applicable against the Government.

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

Department of Law

Legal Affairs Division

Notification

10/9/2025-LA/97 Date : 23-Jul-2025

The Manipur Goods and Services Tax (Amendment)

Ordinance, 2025 (No. 1 of 2025), which has been Promulgated

by the President in the Seventy-sixth Year of the Republic of

India and published in the Gazette of India, Extraordinary, Part

II, Section 1, dated 09/06/2025, is hereby published for the

general information of the public.

D.S. Raut Dessai, Joint Secretary (Law)703 OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 19 07TH AUGUST, 2025

MINISTRY OF LAW AND JUSTICE

(Legislative Department)

New Delhi, the 9th June, 2025/Jyaistha 19, 1947 (Saka)

THE MANIPUR GOODS AND SERVICES TAX (AMENDMENT) ORDINANCE, 2025

No. 1 of 2025

Promulgated by the President in the Seventy-sixth year of

the Republic of India.

An Ordinance further to amend the Manipur Goods and

Services Tax Act, 2017.

WHEREAS the provisions of the Central Goods and Services Tax Act, 2017 were amended through sections 114 to 150 of the Finance (No.2) Act, 2024;

AND WHEREAS similar amendments were required to be made in the Manipur Goods and Services Tax Act, 2017 to avoid repugnancy with the Central Act;

AND WHEREAS the respective amendments were to be carried out at the earliest in the Manipur Goods and Services Tax Act, 2017 so as to bring them into effect from the 1st November, 2024, as per the decision of the 54th GST Council;

AND WHEREAS the Legislative Assembly of Manipur was prorogued by the Governor of Manipur on the 29th August, 2024;

AND WHEREAS the Legislative Assembly of Manipur was not in session and the Manipur Goods and Services Tax (Eighth Amendment) Ordinance, 2024 was promulgated by the Governor of Manipur on the 30th October, 2024 to take immediate action;

AND WHEREAS the Manipur Goods and Services Tax (Eighth Amendment) Ordinance, 2024 ceased to operate on the 29th April, 2025;

AND WHEREAS by a proclamation issued on the 13th February, 2025 by the President under article 356 of the Constitution, the powers of the Legislature of the State of Manipur have been declared to be exercisable by or under the authority of Parliament;

AND WHEREAS Parliament is not in session and the President is satisfied that circumstances exist which render it necessary for her to take immediate action;

NOW, THEREFORE, in exercise of the powers conferred by clause (1) of article 123 of the Constitution, the President is pleased to promulgate the following Ordinance:-

Short title and

commencement.

1. (1) This Ordinance may be called the Manipur Goods and Services Tax (Amendment) Ordinance, 2025.

(2) Save as otherwise provided in this Ordinance,––

(a) Sections 34 and 36 shall be deemed to have come into

force on the 30th day of October, 2024; and704 OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 19 07TH AUGUST, 2025 (b) Sections 2 to 5, 7 to 30, 32, 33 and 35 shall be deemed

to have come into force on the 1st day of November, 2024.

Amendment of

section 9.

Manipur

Act 3 of

2017.

2. In the Manipur Goods and Services Tax Act. 2017 (hereinafter referred to as the principal Act), in section 9, in sub-section (1), after the words "alcoholic liquor for human consumption", the words "and un-denatured extra neutral alcohol or rectified spirit used for manufacture of alcoholic liquor, for human consumption" shall be inserted.

Amendment of

section 10.

3. In section 10 of the principal Act, in sub-section (5), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.

4. After section 11 of the principal Act, the following section shall be inserted, namely: ––

Insertion of new

section 11 A.

"11A. Notwithstanding anything contained in this Act, if the

Government is satisfied that–

(a) a practice was, or is, generally prevalent regarding levy of State tax (including non-levy thereof) on any supply of goods or services or both; and

Power not to recover goods and services tax not levied or short-levied as a result of general practice.

(b) such supplies were, or are, liable to ––

(i) State tax, in cases where according to the said

practice, State tax was not, or is not being, levied; or

(ii) a higher amount of State tax than what was, or is

being, levied, in accordance with the said practice,

the Government may, on the recommendation of the Council, by notification, direct that the whole of the State tax payable on such supplies, or, as the case may be, the State tax in excess of that payable on such supplies, but for the said practice, shall not be required to be paid in respect of the supplies on which the State tax was not, or is not being levied, or was, or is being, short- levied, in accordance with the said practice.".

5. In section 13 of the principal Act, in sub-section (3), –– Amendment of

section 13.

(i) in clause (b), for the words "by the supplier:", the words "by the supplier, in cases where invoice is required to be issued by the supplier; or" shall be substituted;

(ii) after clause (b), the following clause shall be

inserted, namely: –

"(c) the date of issue of invoice by the recipient, in

cases where invoice is to be issued by the recipient:";

(iii) in the first proviso, after the words, brackets and letter

"or clause (b)", the words, brackets and letter "or clause (c)" shall be inserted.

6. In section 16 of the principal Act, after sub-section (4), the following sub-sections shall be inserted and shall be deemed to

Amendment of

section 16.

have been inserted with effect from the 1st day of July, 2017, namely: –

"(5) Notwithstanding anything contained in sub-section (4), in respect of an invoice or debit note for supply of goods or services or both pertaining to the Financial Years 2017- 18, 2018-19, 2019-20 and 2020-21, the registered person shall be entitled to take input tax credit in any return under section 39 which is filed upto the thirtieth day of November, 2021.

(6) Where registration of a registered person is cancelled under section 29 and subsequently the cancellation of registration is revoked by any order, either under section 30 or pursuant to any order made by the Appellate Authority or the Appellate Tribunal or court and where availment of input tax credit in respect of an invoice or debit note was not restricted under sub- section (4) on the date of order of cancellation of registration, the said person shall be entitled to take the input tax credit in respect of such invoice or debit note for supply of goods or services or both, in a return under section 39,―

(i) filed upto the thirtieth day of November following the financial year to which such invoice or debit note pertains or furnishing of the relevant annual return, whichever is earlier; or

(ii) for the period from the date of cancellation of registration or the effective date of cancellation of registration, as the case may be, till the date of order of revocation of cancellation of registration, where such return is filed within thirty days from the date of order of revocation of cancellation of registration,

whichever is later.".

Amendment of

section 17.

7. In section 17 of the principal Act, in sub-section (5), in clause (i), for the words and figures "sections 74, 129 and 130", the words and figures "section 74 in respect of any period upto Financial Year 2023-24" shall be substituted.

Amendment of

section 21.

8. In section 21 of the principal Act, after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.

9. In section 30 of the principal Act, in sub-section (2), after the proviso, the following proviso shall be inserted, namely: ––

Amendment of

section 30.

"Provided further that such revocation of cancellation of registration shall be subject to such conditions and restrictions, as may be prescribed.".

10. In section 31 of the principal Act, — Amendment of

section 31.

(a) in sub-section (3), in clause (f), after the words and figure "of section 9 shall", the words ", within the period as may be prescribed," shall be inserted;

(b) after clause (g), the following Explanation shall be

inserted, namely: ––706 OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 19 07TH AUGUST, 2025 'Explanation For the purposes of clause (f), the expression "supplier who is not registered" shall include the supplier who is registered solely for the purpose of deduction of tax under section 51.'

Amendment of

section 35.

11. In section 35 of the principal Act, in sub-section (6), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.

12. In section 39 of the principal Act, for sub-section (3), the following sub-section shall be substituted, namely: —

Amendment of

section 39.

"(3) Every registered person required to deduct tax at source under section 51 shall electronically furnish a return for every calendar month of the deductions made during the month in such form and manner and within such time as may be prescribed:

Provided that the said registered person shall furnish a return for every calendar month whether or not any deductions have been made during the said month.".

Amendment of

section 49.

13. In section 49 of the principal Act, in sub-section (8), in clause (c), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.

Amendment of

section 50.

14. In section 50 of the principal Act, in sub-section (1), in the proviso, after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.

Amendment of

section 51.

15. In section 51 of the principal Act, in sub-section (7), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.

16. In section 54 of the principal Act, — Amendment of

section 54.

(a) in sub-section (3), the second proviso shall be omitted;

(b) after sub-section (14) and before the Explanation, the following sub-section shall be inserted, namely: ––

"(15) Notwithstanding anything contained in this section, no refund of unutilised input tax credit on account of zero rated supply of goods or of integrated tax paid on account of zero rated supply of goods shall be allowed where such zero rated supply of goods is subjected to export duty.".

Amendment of

section 61.

17. In section 61 of the principal Act, in sub-section (3), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.

Amendment of

section 62.

18. In section 62 of the principal Act, in sub-section (1), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.

Amendment of

section 63.

19. In section 63 of the principal Act, after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.

Amendment of

section 64.

20. In section 64 of the principal Act, in sub-section (2), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.

Amendment of

section 65.

21. In section 65 of the principal Act, in sub-section (7), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.

Amendment of

section 66.

22. In section 66 of the principal Act, in sub-section (6), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.

23. In section 70 of the principal Act, after sub-section (1), the following sub-section shall be inserted, namely: ––

Amendment of

section 70.

"(1A) All persons summoned under sub-section (1) shall be bound to attend, either in person or by an authorised representative, as such officer may direct, and the person so appearing shall state the truth during examination or make statements or produce such documents and other things as may be required.".

24. In section 73 of the principal Act, –– Amendment of

section 73.

(a) in the marginal heading, after the words "Determination of tax", the words and figures", pertaining to the period upto Financial Year 2023-24," shall be inserted;

(b) after sub-section (11), the following sub-section shall be

inserted, namely: -

"(12) The provisions of this section shall be applicable for determination of tax pertaining to the period upto Financial Year 2023-24.".

25. In section 74 of the principal Act, –– Amendment of

section 74.

(a) in the marginal heading, after the words "Determination of tax", the words and figures", pertaining to the period upto Financial Year 2023-24," shall be inserted;

(b) after sub-section (11) and before Explanation 1, the

following sub-section shall be inserted, namely:-

"(12) The provisions of this section shall be applicable for determination of tax pertaining to the period upto Financial Year 2023-24.";

(c) Explanation 2 shall be omitted.

26. After section 74 of the principal Act, the following section shall be inserted, namely: —

Insertion of new

section 74A.

'74A. (1) Where it appears to the proper officer that any tax has not been paid or short paid or erroneously refunded, or where input tax credit has been wrongly availed or utilised, he shall serve notice on the person chargeable with tax which has not been so paid or which has been so short paid or to whom the refund has erroneously been made, or who has wrongly availed or utilised input tax credit, requiring him to show cause as to why he should not pay the amount specified in the notice along

Determination of

tax not paid or

short paid or

erroneously

refunded or input

tax credit

wrongly availed

or utilised for

with interest payable thereon under section 50 and a penalty leviable under the provisions of this Act or the rules made thereunder.

any reason

pertaining to

Financial Year

2024-25

onwards.

(2) The proper officer shall issue the notice under sub- section (1) within forty-two months from the due date for furnishing of annual return for the financial year to which the tax not paid or short paid or input tax credit wrongly availed or utilised relates to or within forty-two months from the date of erroneous refund.

(3) Where a notice has been issued for any period under sub- section (1), the proper officer may serve a statement, containing the details of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for such periods other than those covered under sub- section (1), on the person chargeable with tax.

(4) The service of such statement shall be deemed to be service of notice on such person under sub-section (1), subject to the condition that the grounds relied upon for such tax periods other than those covered under sub-section (1) are the same as are mentioned in the earlier notice.

(5) The penalty in case where any tax which has not been paid or short paid or erroneously refunded, or where input tax credit has been wrongly availed or utilised,––

(i) for any reason, other than the reason of fraud or any wilful misstatement or suppression of facts to evade tax, shall be equivalent to ten per cent. of tax due from such person or ten thousand rupees, whichever is higher;

(ii) for the reason of fraud or any wilful misstatement or suppression of facts to evade tax shall be equivalent to the tax due from such person.

(6) The proper officer shall, after considering the representation, if any, made by the person chargeable with tax, determine the amount of tax, interest and penalty due from such person and issue an order.

(7) The proper officer shall issue the order under sub- section (6) within twelve months from the date of issuance of notice specified in sub-section (2):

Provided that where the proper officer is not able to issue the order within the specified period, the Commissioner, or an officer authorised by the Commissioner senior in rank to the proper officer but not below the rank of Joint Commissioner of State Tax, may, having regard to the reasons for delay in issuance of the order under sub-section (6), to be recorded in writing, before the expiry of the specified period, extend the said period further by a maximum of six months.

(8) The person chargeable with tax where any tax has not been paid or short paid or erroneously refunded, or where input tax credit has been wrongly availed or utilised for any reason, other than the reason of fraud or any wilful misstatement or suppression of facts to evade tax, may, ––709 OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 19 07TH AUGUST, 2025 (i) before service of notice under sub-section (1), pay the amount of tax along with interest payable under section 50 of such tax on the basis of his own ascertainment of such tax or the tax as ascertained by the proper officer and inform the proper officer in writing of such payment, and the proper officer, on receipt of such information shall not serve any notice under sub-section (1) or the statement under sub- section (3), as the case may be, in respect of the tax so paid or any penalty payable under the provisions of this Act or the rules made thereunder;

(ii) pay the said tax along with interest payable under section 50 within sixty days of issue of show cause notice, and on doing so, no penalty shall be payable and all proceedings in respect of the said notice shall be deemed to be concluded.

(9) The person chargeable with tax, where any tax has not been paid or short paid or erroneously refunded or where input tax credit has been wrongly availed or utilised by reason of fraud, or any wilful misstatement or suppression of facts to evade tax, may,―

(i) before service of notice under sub-section (1), pay the amount of tax along with interest payable under section 50 and a penalty equivalent to fifteen per cent. of such tax on the basis of his own ascertainment of such tax or the tax as ascertained by the proper officer and inform the proper officer in writing of such payment, and the proper officer, on receipt of such information, shall not serve any notice under sub-section (1), in respect of the tax so paid or any penalty payable under the provisions of this Act or the rules made thereunder;

(ii) pay the said tax along with interest payable under section 50 and a penalty equivalent to twenty-five per cent. of such tax within sixty days of issue of the notice, and on doing so, all proceedings in respect of the said notice shall be deemed to be concluded;

(iii) pay the said tax along with interest payable thereon under section 50 and a penalty equivalent to fifty per cent. Of such tax within sixty days of communication of the order, and on doing so, all proceedings in respect of the said notice shall be deemed to be concluded.

(10) Where the proper officer is of the opinion that the amount paid under clause (i) of sub-section (8) or clause (i) of sub-section (9) falls short of the amount actually payable, he shall proceed to issue the notice as provided for in sub-section (1) in respect of such amount which falls short of the amount actually payable.

(11) Notwithstanding anything contained in clause (i) or clause (ii) of sub-section (8), penalty under clause (i) of sub- section (5) shall be payable where any amount of self-assessed tax or any amount collected as tax has not been paid within a period of thirty days from the due date of payment of such tax.

(12) The provisions of this section shall be applicable for determination of tax pertaining to the Financial Year 2024-25 onwards.

Explanation 1. ––For the purposes of this section, ––

(i) the expression "all proceedings in respect of the said notice" shall not include proceedings under section 132;

(ii) where the notice under the same proceedings is issued to the main person liable to pay tax and some other persons, and such proceedings against the main person have been concluded under this section, the proceedings against all the persons liable to pay penalty under sections 122 and 125 are deemed to be concluded.

Explanation 2. –– For the purposes of this Act, the expression "suppression" shall mean non-declaration of facts or information which a taxable person is required to declare in the return, statement, report or any other document furnished under this Act or the rules made thereunder, or failure to furnish any information on being asked for, in writing, by the proper officer.'.

27. In section 75 of the principal Act, — Amendment of

section 75.

(a) in sub-section (1), after the word and figures "section 74", the words, brackets, figures and letter "or sub-sections (2) and (7) of section 74A" shall be inserted;

(b) after sub-section (2), the following sub-section shall be

inserted, namely: ––

"(2A) Where any Appellate Authority or Appellate Tribunal or court concludes that the penalty under clause (ii) of sub-section (5) of section 74A is not sustainable for the reason that the charges of fraud or any wilful misstatement or suppression of facts to evade tax has not been established against the person to whom the notice was issued, the penalty shall be payable by such person, under clause (i) of sub- section (5) of section 74A.";

(c) for sub-section (10), the following sub-section shall be

substituted, namely: ––

"(10) The adjudication proceedings shall be deemed to be concluded, if the order is not issued within the period specified in sub-section (10) of section 73 or in sub-section (10) of section 74 or in sub-section (7) of section 74A.";

(d) in sub-section (11), after the word and figures "section 74", the words, brackets, figures and letter "or sub-section (7) of section 74A" shall be inserted;

(e) in sub-section (12), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted;

(f) in sub-section (13), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.

Amendment of

section 104.

28. In section 104 of the principal Act, in sub-section (1), in the Explanation, after the word and figures "section 74", the words, brackets, figures and letter "or sub-sections (2) and (7) of section 74A" shall be inserted.

29. In section 107 of the principal Act, –– Amendment of

section 107.

(a) in sub-section (6), in clause (b), for the word "twenty-

five", the word "twenty" shall be substituted;

(b) in sub-section (11), in the second proviso, after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.

30. In section 112 of the principal Act, –– Amendment of

section 112.

(a) in sub-section (1), after the words "from the date on which

the order sought to be appealed against is communicated to the person preferring the appeal", the words "; or the date, as may be notified by the Government, on the recommendations of the Council, for filing appeal before the Appellate Tribunal under this Act, whichever is later." shall be inserted and shall be deemed to have been inserted with effect from the 1st day of August, 2024;

(b) in sub-section (3), after the words "from the date on which the said order has been passed", the words "; or the date, as may be notified by the Government, on the recommendations of the Council, for the purpose of filing application before the Appellate Tribunal under this Act, whichever is later," shall be inserted and shall be deemed to have been inserted with effect from the 1st day of August, 2024;

(c) in sub-section (6), after the words, brackets and figure "after the expiry of the period referred to in sub-section (1)", the words, brackets and figure "or permit the filing of an application within three months after the expiry of the period referred to in sub- section (3)" shall be inserted;

(d) in sub-section (8), in clause (b), ––

(i) for the words "twenty per cent.", the words "ten

per cent." shall be substituted;

(ii) for the words "fifty crore rupees", the words

"twenty crore rupees" shall be substituted.

Amendment of

section 122.

31. In section 122 of the principal Act, in sub-section (1B), for the words "Any electronic commerce operator who", the words and figures "Any electronic commerce operator, who is liable to collect tax at source under section 52," shall be substituted and shall be deemed to have been substituted with effect from the 1st day of October, 2023.

Amendment of

section 127.

32. In section 127 of the principal Act, after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.

33. After section 128 of the principal Act, the following section shall be inserted, namely: ––

Insertion of new

section 128A.

"128A. (1) Notwithstanding anything to the contrary

contained in this Act, where any amount of tax is payable by a

person chargeable with tax in accordance with, ––

Waiver of interest

or penalty or

both relating to

demands raised

under section 73,

for certain tax

periods.

(a) a notice issued under sub-section (1) of section 73 or a statement issued under sub-section (3) of section 73, and where no order under sub-section (9) of section 73 has been issued; or

(b) an order passed under sub-section (9) of section 73, and where no order under sub-section (11) of section 107 or sub-section (1) of section 108 has been passed; or

(c) an order passed under sub-section (11) of section 107 or sub-section (1) of section 108, and where no order under sub-section (1) of section 113 has been passed,

pertaining to the period from 1st July, 2017 to 31st March, 2020, or a part thereof, and the said person pays the full amount of tax payable as per the notice or statement or the order referred to in clause (a), clause (b) or clause (c), as the case may be, on or before the date, as may be notified by the Government on the recommendations of the Council, no interest under section 50 and penalty under this Act, shall be payable and all the proceedings in respect of the said notice or order or statement, as the case may be, shall be deemed to be concluded, subject to such conditions as may be prescribed:

Provided that where a notice has been issued under sub- section (1) of section 74, and an order is passed or required to be passed by the proper officer in pursuance of the direction of the Appellate Authority or Appellate Tribunal or a court in accordance with the provisions of sub-section (2) of section 75, the said notice or order shall be considered to be a notice or order, as the case may be, referred to in clause (a) or clause (b) of this sub-section:

Provided further that the conclusion of the proceedings under this sub-section, in cases where an application is filed under sub-section (3) of section 107 or under sub-section (3) of section 112 or an appeal is filed by an officer of central tax under sub-section (1) of section 117 or under sub-section (1) of section 118 or where any proceedings are initiated under sub-section (1) of section 108, against an order referred to in clause (b) or clause (c) or against the directions of the Appellate Authority or the Appellate Tribunal or the court referred to in the first proviso, shall be subject to the condition that the said person pays the additional amount of tax payable, if any, in accordance with the order of the Appellate Authority or the Appellate Tribunal or the court or the Revisional Authority, as the case may be, within three months from the date of the said order:

Provided also that where such interest and penalty has

already been paid, no refund of the same shall be available.

(2) Nothing contained in sub-section (1) shall be applicable in respect of any amount payable by the person on account of erroneous refund.

(3) Nothing contained in sub-section (1) shall be applicable in respect of cases where an appeal or writ petition filed by the said person is pending before Appellate Authority or Appellate Tribunal or a court, as the case may be, and has not713 OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 19 07TH AUGUST, 2025 been withdrawn by the said person on or before the date notified under sub-section (1).

(4) Notwithstanding anything contained in this Act, where any amount specified under sub-section (1) has been paid and the proceedings are deemed to be concluded under the said sub- section, no appeal under sub-section (1) of section 107 or sub- section (1) of section 112 shall lie against an order referred to in clause (b) or clause (c) of sub-section (1), as the case may be.".

34. In section 171 of the principal Act, Amendment of

section 171.

(a) in sub-section (2), the following proviso and

Explanation shall be inserted, namely: ––

'Provided that the Government may by notification, on the recommendations of the Council, specify the date from which the said Authority shall not accept any request for examination as to whether input tax credits availed by any registered person or the reduction in the tax rate have actually resulted in a commensurate reduction in the price of the goods or services or both supplied by him.

Explanation.–– For the purposes of this sub-section, "request for examination" shall mean the written application filed by an applicant requesting for examination as to whether input tax credits availed by any registered person or the reduction in the tax rate have actually resulted in a commensurate reduction in the price of the goods or services or both supplied by him.';

(b) the Explanation shall be renumbered as Explanation 1 thereof, and after Explanation 1 as so renumbered, the following Explanation shall be inserted, namely: ––

'Explanation 2.–– For the purposes of this section, the expression "Authority" shall include the "Appellate Tribunal".'.

Amendment of

Schedule III.

35. In Schedule III to the principal Act, after paragraph 8 and before Explanation 1, the following paragraphs shall be inserted, namely:―

"9. Activity of apportionment of co-insurance premium by the lead insurer to the co-insurer for the insurance services jointly supplied by the lead insurer and the co-insurer to the insured in co-insurance agreements, subject to the condition that the lead insurer pays the central tax, the State tax, the Union territory tax and the integrated tax on the entire amount of premium paid by the insured.

10. Services by insurer to the reinsurer for which ceding commission or the reinsurance commission is deducted from reinsurance premium paid by the insurer to the reinsurer, subject to the condition that the central tax, the State tax, the Union territory tax and the integrated tax is paid by the reinsurer on the gross reinsurance premium payable by the insurer to the reinsurer, inclusive of the said ceding commission or the reinsurance commission.".

36. No refund shall be made of all the tax paid or the input tax credit reversed, which would not have been so paid, or not reversed, had section 6 been in force at all material times.

No refund of tax

paid or input tax

credit reversed.

Validation of

actions taken

under the lapsed

Manipur

Ordinance 1 of

2024.

37. Notwithstanding the cessation of the Manipur Goods and Services Tax (Eighth Amendment) Ordinance, 2024, anything done or any action taken under the said Ordinance shall always be deemed to have been done or taken under the corresponding provisions of this Ordinance as if such provisions had been in force at all material time.

_______

DROUPADI MURMU, President.

________

DR. RAJIV MANI,

Secretary to the Govt. of India.

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

Department of Legal Metrology

Order

1/5(2)/Fin.Upgradn./2024-CLM/418/1291 Date : 28-Jul-2025

Sanction of the Government is hereby accorded for the up-gradation of pay level of the following posts in the Department of Legal Metrology, with immediate effect as under:

These issues with the recommendation of the Administrative Reforms Department vide their U.O. No. AS(AR)05/F dated 02-01-2025, concurrence of the Finance Department vide their U.O. No. 2699/F dated 20-06-2025 and approval of the Personnel Department vide their U.O. No. 2107/F dated 08-07-2025.

This also issues with the approval of the Council of Ministers in LXXVth Cabinet Meeting held on 21-07-2025 as conveyed by the General Administration Department vide their letter No. 1/16/2025-GAD-II dated 22-07-2025.

S. S. Gill, IAS, Secretary, Legal Metrology.

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

Department of Panchayati Raj and Community Development

Directorate of Panchayats

Notification

2/DP/DR-MR/2025/5856 Date : 31-Jul-2025

Read: 1. Government Notification dated 28th September, 1995 published in the Official Gazette (Extraordinary), Series I No. 31 dated 02-11-1995.

2. Notification No. 2/DP/DR/MR/97 dated 12th February, 1998 published in the Official Gazette, Series I No. 49 dated 5-3-1998.

The following draft rules which the Government of Goa proposes to make in exercise of the powers conferred by sub-section (1) of Section 240 of the Goa Panchayat Raj Act, 1994 (Goa Act 14 of 1994), so as to further amend the Goa Panchayats (Meetings) Rules, 1995 are hereby pre-published as required by sub-section (1) of Section 240 of the Goa Panchayat Raj Act, 1994 (Goa Act 14 of 1994), for information of the persons likely to be affected thereby and notice is hereby given that the said draft rules will be taken into consideration by the Government after the expiry of a period of fifteen days from the date of publication of this Notification in the Official Gazette.

All objections and/or suggestions to the said draft rules may be forwarded to the Director of Panchayats and Ex-Officio Joint Secretary to the Government of Goa, Myles High Corporate Hub, 5th floor, Patto, Panaji- Goa, before the expiry of said period of fifteen days from the date of publication of this Notification in the Official Gazette, so that they may be taken into consideration at the time of finalization of the said draft rules.

DRAFT RULES

In exercise of the powers conferred by Sections 52 and 54, read with sub-section (1) of Section 240 of the Goa Panchayat Raj Act, 1994 (Goa Act 14 of 1994), and all other powers enabling it in this behalf, the Government of Goa hereby makes the following rules so as to further amend the Goa Panchayats (Meetings) Rules, 1996, namely:—

1. Short title and commencement.— (1) These rules may be called the Goa Panchayats (Meetings) (Second Amendment) Rules, 2025.

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

2. Amendment of rule 3.— For rule 3 of the Goa Panchayats (Meetings) Rules, 1996 (hereinafter referred to as the "principal Rules") the following rule shall be substituted, namely:-

"3. Panchayat to meet at least four times in a month.— The Panchayat shall meet at least four times in a month on such date and at such time as may be fixed by the Sarpanch or in his absence, by the Deputy Sarpanch.".

3. Amendment of rule 4.— For rule 4 of the principal Rules, the following rule shall be substituted, namely:—

"4. Secretary to intimate the date of meeting.— The Secretary of the Panchayat shall, at least three clear days before the date fixed for any ordinary meeting and at least two clear days before the date of special meeting, send or cause to be sent to all the members, intimation of the place, date and time of the meeting and the business to be transacted at such meeting in Form "A".".

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

Siddhi T. Halarnakar, Director of Panchayats and ex officio Joint Secretary.

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

Department of Personnel

Notification

1/3/2015-PER (Pt. I) Date : 30-Jul-2025

In exercise of the powers conferred by the proviso to article 309 of the Constitution of India and in supersession of the existing recruitment rules for the relevant posts notified vide Government Notification No. 1/3/2015-PER/3795 dated 11-11-2016, published in the Official Gazette, Series I No. 39 dated 29-12-2016 and No. 1/3/2015-PER dated 13-07-2015, published in the Official Gazette, Series I No. 17 dated 23-07-2015, the Governor of Goa hereby makes the following rules to regulate the recruitment to the Group 'C', Non- Gazetted, Non-Ministerial posts, in the Department of Handicrafts, Textile & Coir, Government of Goa, namely:—

1. Short title, application and commencement.— (1) These rules may be called the Government of Goa, Department of Handicrafts, Textile & Coir, Group 'C', Non-Gazetted, Non-Ministerial posts, Recruitment Rules, 2025.

(2) They shall apply to the posts specified in column (2) of the Schedule to these Rules (hereinafter called as the "said Schedule").

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

2. Number, classification and level in the pay matrix.— The number of posts, classification of the said posts and level in the pay matrix attached thereto shall be as specified in columns (3) to (5) of the said Schedule:

Provided that the Government may vary the number of posts as specified in column (3) of the said Schedule from time to time subject to exigencies of work.

3. Method of recruitment, age limit and other qualifications.— The method of recruitment to the said posts, age limit, qualifications and other matters connected therewith shall be as specified in columns (6) to (14) of the said Schedule.

4. Disqualification.— No person who has entered into or contracted a marriage with a person having a spouse living or who, having a spouse living, has entered into or contracted a marriage with any person, shall be eligible for appointment to the service:

Provided that the Government may, if satisfied that such marriage is permissible under the personal law applicable to such person and the other party to the marriage and that there are other grounds for so doing, exempt any person from the operation of this rule.

5. Power to relax.— Where, the Government is of the opinion that it is necessary or expedient so to do, it may, by order, for reasons to be recorded in writing, relax any of the provisions of these rules with respect to any class or category of persons.

6. Saving.— Nothing in these rules shall affect reservation, relaxation of age limit and other concessions required to be provided for Scheduled Castes, Scheduled Tribes, Other Backward Classes, Ex-servicemen and other special categories of persons in accordance with the orders issued by the Government from time to time in that regard.

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

Raghuraj A. Faldesai, Under Secretary (Personnel-I).

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

Notification

1/4/2008-PER (P.F.I.) Date : 30-Jul-2025

In exercise of the powers conferred by the proviso to article 309 of the Constitution of India, the Governor of Goa hereby makes the following rules to regulate the recruitment to the Group 'C', Non- Gazetted, Non-Ministerial post, in the Directorate of Women and Child Development, Government of Goa, namely:—

1. Short title, application and commencement.— (1) These rules may be called the Government of Goa, Directorate of Women and Child Development, Group 'C', Non-Gazetted, Non-Ministerial post, Recruitment Rules, 2025.

(2) They shall apply to the post specified in column (1) of the Schedule to these rules (hereinafter called as the "said Schedule").

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

2. Number, classification and level in the Pay Matrix.— The number of posts, classification of the said post and level in the Pay Matrix attached thereto shall be as specified in columns (2) to (4) of the said Schedule:

Provided that the Government may vary the number of posts as specified in column (2) of the said Schedule from time to time subject to exigencies of work.

3. Method of recruitment, age limit and other qualifications.— The method of recruitment to the said post, age limit, qualifications and other matters connected therewith shall be as specified in columns (5) to (13) of the said Schedule.

4. Disqualification.— No person who has entered into or contracted a marriage with a person having a spouse living or who, having a spouse living, has entered into or contracted a marriage with any person, shall be eligible for appointment to the service:

Provided that the Government may, if satisfied that such marriage is permissible under the personal law applicable to such person and the other party to the marriage and that there are other grounds for so doing, exempt any person from the operation of this rule.

5. Power to relax.— Where, the Government is of the opinion that it is necessary or expedient so to do, it may, by order, and for reasons to be recorded in writing, relax any of the provisions of these rules with respect to any class or category of persons.

6. Saving.— Nothing in these rules shall affect reservation, relaxation of age limit and other concessions required to be provided for Scheduled Castes, Scheduled Tribes, Other Backward Classes, Ex-servicemen and other special categories of persons in accordance with the orders issued by the Government from time to time in that regard.

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

Raghuraj A. Faldesai, Under Secretary (Personnel-I).

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

Notification

1/9/2020-PER Date : 30-Jul-2025

In exercise of the powers conferred by the proviso to article 309 of the Constitution of India, the Governor of Goa hereby makes the following rules to regulate the recruitment to the Group 'C', Non- Gazetted, Ministerial post, in the Goa Dental College and Hospital, Government of Goa, namely:—

1. Short title, application and commencement.— (1) These rules may be called the Government of Goa, Goa Dental College and Hospital, Group 'C', Non-Gazetted, Ministerial post, Recruitment Rules, 2025.

(2) They shall apply to the post specified in column (1) of the Schedule to these rules (hereinafter called as the "said Schedule").

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

2. Number, classification and level in the pay matrix.— The number of posts, classification of the said post and level in the pay matrix attached thereof shall be as specified in columns (2) to (4) of the said Schedule:

Provided that the Government may vary the number of posts as specified in column (2) of the said Schedule from time to time subject to exigencies of work.

3. Method of recruitment, age limit and other qualifications.— The method of recruitment to the said post, age limit, qualifications and other matters connected therewith shall be as specified in columns (5) to (13) of the said Schedule.

4. Disqualification.— No person who has entered into or contracted a marriage with a person having a spouse living or who, having a spouse living, has entered into or contracted a marriage with any person, shall be eligible for appointment to the service:

Provided that the Government may, if satisfied that such marriage is permissible under the personal law applicable to such person and the other party to the marriage and that there are other grounds for so doing, exempt any person from the operation of this rule.

5. Power to relax.— Where, the Government is of the opinion that it is necessary or expedient so to do, it may, by order, for reasons to be recorded in writing, relax any of the provisions of these rules with respect to any class or category of persons.

6. Saving.— Nothing in these rules shall affect reservation, relaxation of age limit and other concessions required to be provided for Scheduled Castes, Scheduled Tribes, Other Backward Classes, Ex-servicemen and other special categories of persons in accordance with the orders issued by the Government from time to time in that regard.

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

Raghuraj A. Faldesai, Under Secretary (Personnel-I).

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

Department of Public Health

Order

4/1/2018-IV/PHD/1637 Date : 28-Jul-2025

Read: Order No. 4/1/2018-IV/PHD/4936 dated 25-01-2019.

In continuation to the Government Order read in preamble, sanction of the Government is hereby accorded for creation of the following posts under Goa Dental College & Hospital, Bambolim as per the details shown below:

Subsequently, the following posts are abolished under Goa Dental College and Hospital, Bambolim, as per the details shown below:-

Also following posts are revived under Goa Dental College and Hospital, Bambolim, as per the details shown below:-

Note:- The existing post of Plumber on vacancy shall be filled on deputation from Public Works Department.

This issues with the approval of Council of Ministers in the LXXIVth meeting held on 09-07-2025 as conveyed by General Administration Department vide letter No. 1/14/2025-GAD-II dated 16-7-2025.

By order in the name of the Governor of Goa.

Sitaram Gurudas Sawal, Under Secretary (Health-I).

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

Department of Social Welfare

Directorate of Social Welfare

Notification

417-DSW-SDB-2025-26/BSW/Ammd/4246 Date : 31-Jul-2025 Read: Notification No. 81-13-99-SDB/766 dated 17-04-2013.

The Government of Goa is pleased to amend the scheme "Scheme for felicitating the Best Social Worker" and the same is published in the Official Gazette for information of general public.

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

Ajit Panchwadkar, Director of Social Welfare & ex officio Addl. Secretary (SW)

---------

NOTIFICATION

81-13-99-SDB/766

The Government of Goa hereby amends the scheme, "Scheme for felicitating the Best Social Worker."

Scheme for felicitating the Best Social Worker

1. Title:— This scheme shall be called "Scheme for felicitating the Best Social Worker".

2. Objective:— The objective of the scheme is to create social awareness and to encourage the individuals to help the poor, needy and common man to improve their socio-economic, education, standard of living, etc.

Criteria to select the persons for felicitating Best Social Worker

1. Applicability:— Any individual irrespective of caste and creed whose work is honored by the public can apply for the award of Best Social Worker.

2. Mode of selection:— Applications are to be invited from the individuals through local dailies. On receipt of applications, the same shall be scrutinized by the Directorate of Social Welfare and placed before the committee comprising of:

(a) Minister of Social Welfare – Chairman

(b) Secretary of Social Welfare - Member

(c) Director of Social Welfare - Member Secretary

for selection of awardees. One social worker from each Taluka shall be selected for awards. However the committee shall select not more than two social workers from each Taluka.

3. Conditions of Eligibility:—

(1) The applicant applying for the award shall be of minimum 50 years and above.

(2) The individual applicant should be a resident of State of Goa for a minimum period of 15 years.

(3) The applicant must have rendered service of minimum 25 years to the public to improve their socio- economic, education and overall standard of living in the state of Goa.

(4) The applicant shall provide summary of the services rendered by him for the common man with proofs like photographs, news, articles along with soft copy.

(5) The applicant applying for award need to submit character and antecedent verification.

(6) The applicant applying for award need to submit recommendation letter from minimum one Panchayat and recommendation of one NGO working for welfare of general public in state.

Quantum of Award:— On selection of Best Social Worker, he/she shall be honoured with a Cash Award of Rs. 25,000/- (Rupees Twenty Five Thousand Only), Shawl, Certificate and Shrifal (Coconut) on the occasion of Goa Liberation Day.

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

Ajit Panchwadkar, Director of Social Welfare & ex officio Addl. Secretary (SW).

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

Department of Tourism

Notification

3/9(33)/Homestay/PartII/2022-DT/ Date : 28-Jul-2025 Government of Goa is hereby pleased to notify the "Homestay and Bed & Breakfast Scheme" in order to standardize services to the tourists through Homestay and B&B's also to supplement the availability of accommodation option of the State.

Kedar Naik, Director of Tourism & ex officio Addl. Secretary.

Table of Contents

1. Definitions …………………………………………………………………………………..

2. Background ……………………………………………………………………………….…

3. Objectives …………………………………………………………………………………...

4. Applicability of the Scheme for Incentives …………………………………………………

5. Process of signing up of Homestays and B&Bs for availing Incentives ……………………

6. Incentives for Homestays and B&Bs ………………………………………………………..

7. Process for availing Incentives ……………………………………………………………...

1. Definitions

GoG or Government : State Government of Goa

DOT : Department of Tourism, Government of Goa shall be responsible for the implementation of the scheme.

MOT Ministry of Tourism

GOI Government of India

GEL : Goa Electronics Limited.

Homestay : The classification for Homestay Establishment will be given only in those cases where the owner/Assignee of the establishment along with his/her family is physically residing in the same establishment and letting out minimum 1 (One) room and maximum 6 (six) rooms (12 beds) subject to non-violation of the respective applicable Rules & Acts or occupancy.

Bed and Breakfast (B&B)

: The classification for Bed & Breakfast Establishment will be given only in those cases where the owner/Assignee of the establishment does not reside at the establishment himself/herself, but an Assignee, so designated by him/her resides in the establishment premises for providing the necessary services to the visitors/guests. The establishment should have a minimum of 1(One) lettable room and a maximum of 6 (six) lettable rooms (12 beds) subject to non-violation of the respective applicable Rules & Acts or occupancy.

Owner : The owner is someone who legally owns a homestay/B&B establishment.

Assignee : Any individual who is duly authorized to act on behalf of the owner through a valid Power of Attorney.

Lettable room

: Lettable room is a room in a homestay that is equipped with all the necessary facilities specified in this Scheme.

Local

:

A Person residing within the jurisdiction of Goa, for atleast 15 years or whose parents have been resident of Goan Panchayat/municipality for the last 15 years on the date of making application.

2. Background

2.1 Goa is a renowned tourist destination in the world, owing to its picturesque territory ensconced between the fertile coastal strip of the Arabian Sea and the breathtaking mountain ranges of the Western Ghats. Due to its natural setting, the state is bestowed with scenic beauty, lush green surroundings, splendid mountains, pristine rivers, and enchanting beaches. With over 104 km of vast coastline and six major rivers, the landscape of Goa is very diverse, ranging from sandy seafronts to lush green hinterlands, from estuaries to mangrove fringed creeks, from river islands to traditional Khazan lands. Goa's rural landscape complimented by its colonial heritage, gives the state an inherent cultural strength, making it an ideal homestay destination.

Goa has recently developed the tourism master plan and policy, which focuses on reinventing itself as a year-round responsible tourism destination. Also, as part of the strategy Goa also wishes to showcase its pristine hinterlands, backwaters and rich biodiversity of the western ghats along with its already world- renowned beaches. Goa is revered as the most preferred beach destination among Indians, and it is one of the most popular Indian destinations among international tourists. Goa witnessed around 8.4 million Domestic Tourists and nearly a million Foreign Tourists in the year 2023.

In addition to the strong dynamism and vibrance that Goan coast line exhibits, the hinterland of the state equally boasts a state of perpetual calmness and rich authenticity. In addition, the influence of Portuguese colonization is evident in the Heritage Houses with Indo-Portuguese architecture. Homestays and B&Bs are realized as the best tools to harness the tourism potential of the hinterlands of the state. The Government of Goa is keen to develop, promote and regulate homestays and B&Bs in the state. Hence, the Department of Tourism, Government of Goa has come up with the "Homestay and B&B Scheme" to standardize services to the tourists through homestays and B&Bs, also to supplement the availability of accommodation options of the state.

3. Objectives

The objective of the Homestay and Bed & Breakfast Scheme is to incentivize tourism in hinterland areas of Goa-and promote the DoT's vision of "Goa Beyond Beaches." It aims to encourage women and youth to engage in the tourism business, fostering inclusive and sustainable economic growth.

3.1 The key objectives of this Scheme are:

• To streamline the registration process through Ease of Doing Business (EODB) and to regulate the operation of homestays and B&Bs in the state.

• To augment the supply of accommodation units to cater to the growing demand in the state.

• To enhance the livelihood opportunities, up-skill and create self-employment opportunities for rural residents and communities with high tourism potential in the hinterlands of the state.

• To improve the service delivery standards and ensure best quality of services and facilities for tourists.

• To preserve Goa's cultural ethos, natural landscape, cuisine, historical heritage, and traditional activities and introduce the same to the tourists.

• To preserve the old houses and mansions with unique Goan architectural blend.

• To create a market for locally sourced goods and services.

• To attract the responsible tourists and promote unique experiences through hinterland tourism in Goa.

• To foster job creation for rural and youth right in their villages.

• To provide various partnership supports and provide incentives in the seven talukas located in the hinterlands for the enhancement of Homestay and Bed and Breakfast ecosystem in Goa.

4. Applicability of the Scheme for Incentives

4.1 As per "The Goa Registration of Tourist Trade Act, 1982, and Rules 1985", all entities or individuals providing tourism services in Goa must register with the Department of Tourism, Government of Goa.

Therefore, all existing and upcoming homestay and B&B establishments are required to complete registration with the Department of Tourism, Government of Goa before commencing operations. This registration must be renewed periodically, with the initial certification valid for one year and subsequent renewals following the Department's current procedures. Additionally, the Government's Ease of Doing Business (EODB) initiative will streamline the registration and renewal processes, making compliance more _efficient and accessible for tourism service providers.

4.2 Department of Tourism shall scrutinize & decide the grant to be sanctioned under the scheme as per the criteria notified separately.

4.3 The homestay/B&B establishments already registered with Ministry of Tourism, Government of India shall also be required to register with Department of Tourism, Government of Goa to avail the benefits under this Scheme. The same shall be required to be renewed as per extant prevailing process being specified Department of Tourism, Govt. of Goa.

4.4 The scheme shall be applicable to all the homestay/B&B establishments in the state of Goa falling within the purview of the existing Acts & Byelaws. However, the primary focus of the scheme is to promote tourism in the hinterlands of the state, hence, currently the fiscal & Non Fiscal incentives (as per the clause 6.1) shall only be applicable to all existing or upcoming homestay and B&B establishments in the following talukas of Goa:

4.4.1. Sattari

4.4.2. Dharbandora

4.4.3. Sanguem

4.4.4. Bicholim

4.4.5. Ponda

4.4.6. Quepem

4.4. 7. Canacona

4.5 Department of Tourism, Government of Goa, at its discretion and upon review of the extant situation from time to time, for the purposes of promotion or furthering the objectives of this Scheme, may suitable extend the applicability of this Scheme and consequently the incentives to any additional village/talukas in the state that are beyond the list as specified in clauses 4.4.

4.6 The Scheme is valid for a period of 5 years from the date of notification in the Official Gazette and can be further extended as per the discretion of the Department of Tourism, Government of Goa.

5. Process of signing up of homestays and B&Bs for availing incentives

5.1 Signing up Process:

a) The applicant can apply for signing up with Department of Tourism, Government of Goa through the following modes:

• Offline Mode: Submitting the hardcopy of the requisite documents (ID Proof, OwnershipDocument, GST Certificate) at, 1st floor, Registration desk, Paryatan Bhavan, Patto, Panajim, 403001 731 OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 19 07TH AUGUST, 2025 • Online Mode: Uploading and submitting the scanned copy of the requisite documents on Department of Tourism Dashboard through www.goaonline.gov.in.

b) Based on the order No. NS/3(865)/2022-DT/126 issued by the Department of Tourism, Government of Goa with the simplified procedure for signing up and renewal of tourism trades, the mandatory documents shall be submitted along with the application form as mentioned in Annexure III

c) The Homestay and B&B establishments already registered with· the Ministry of Tourism, Government of India, must also register with the Department of Tourism, Government of Goa. To access incentives, they are required to sign up with the Department of Tourism, Govt. of Goa. The following documents shall be required to avail the incentives.

• Registration Certificate with Ministry of Tourism, Government of India

• Registration Certificate with the Department of Tourism, Govt. of Goa

• KYC document (Aadhar card/Driving License/Passport/PAN Card)

d) The registration form provided in Annexure III should be complete in all respects and free from all deficiencies, being made online, and offline confirmation of receipt of the application fee.

Applications that are incomplete in any respect or any deviation found during the inspection, shall be liable to be summarily rejected by the Department of Tourism, Government of Goa.

5.2 After applying for incentives, the Department of Tourism, Government of Goa, may conduct an inspection of the respective Homestay/B&B establishments to verify compliance with the standards specified in the application form. Classification of Homestay/B&B Establishments:

a) The homestay/B&B establishment shall be ·classified in the following categories based on the checklist of service offerings provided in Annexure - II:

• Gold

• Silver

b) In case of reclassification, the homestay/B&B owner shall re-submit the application within 3 months before the expiry of the previous classification.

c) In the case of dissatisfaction with the decision of the categorization on classification, the unit may appeal to the Department Tourism, Government of Goa within 30 days of receiving the communication regarding classification. No requests shall be entertained beyond this period.

d) Any changes in the facilities of the homestay/B&B establishment, which may have material changes in the classification should be informed to the DOT, within 30 days of such change.

e) If any violation comes to the notice of the Department of Tourism, then the classification shall stand withdrawn/terminated.

6. Incentives for Homestays and B&Bs

FISCAL BENEFITS:

6.1 a) Eligible homesaty as per clause 4.2 will receive a comprehensive grant of Rs. 2,00,000/- (Rupees Two Lakh only) as direct financial support for the development and enhancement of the homestay. This grant is provided as a one - time assistance and is not subject to reimbursement conditions.

b) Each homestay and B&B establishment registered with the Department of Tourism is eligible for participation in one Domestic Trade Show per calendar year and a 50% reimbursement of travel and accommodation expenses, up to INR 50,000, during the first year of operations. This reimbursement will be processed after one full year of operations. The Department of Tourism reserves the right to732 OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 19 07TH AUGUST, 2025 select one Homestay and one B&B establishment for participation in any one Domestic Trade Show per calendar year. The above-mentioned fiscal incentives shall be applicable only for the purposes stated above during the tenure of this Scheme.

Department of Tourism, Government of Goa, at its discretion and upon review of the extant situation from time to time, may suitably alter the proposed limit of beneficiaries as specified in clause 7.1. or extend the tenure of the Scheme or both, as the case may be, for the purposes of promotion or furthering the objectives of this Scheme and depending on the extant rules, regulations and market scenario.

NON-FISCAL BENEFITS:

6.2 Other support for Homestays and B&B establishments (as per the clause 4.1 of this Scheme), that are registered with the Department of Tourism, GOG, shall be eligible for the following non-financial benefits subject to compliance with guidelines:

a) The Homestays that are already registered with the Ministry of Tourism (MOT) must also register with the Department of Tourism (DoT) to qualify for benefits under this scheme.

b) Provision of free T.I.M.E and free/subsidized software for operation of homestays.

c) Assistance for marketing and promotion through various marketing channels of Goa Tourism, such as website, app, social media handles, establishments, outlets, printed material at travel marts and exhibitions.

d) Homestay Establishments, once registered with the Department of Tourism, GoG, shall be duly publicized and subject to all provisions of the license issued.

e) Promotion of homestays in the event calendar along with the local fairs and festivals.

f) Facilitating collaboration with Experiential Tour operators for promotion of homestays as a part of Experiential Tourism Circuits.

g) Recommend to various statutory authorities in securing the necessary permissions, NOCs and clearances for registration and operation of homestays.

h) Facilitating creation of Self-Help Groups for collateral free loans.

i) Free training support from industry professional including but not limited to Hospitality, Accounts, Marketing and Tour Operations.

j) Professional advice by experts for improvements of the service delivery.

k) Provide priority access for homestays to the 24*7 tourism hotline for assistance with guest queries.

6.2.1 PARTNRESHIP SUPPORT:

a) Other support for homestays and B&B establishments (as per the clause 4.1 of the Scheme), that are registered with the Department of Tourism, GOG, shall be eligible for the partnership support from various organizations who has signed the MoUs with DoT, GOG for the promotion of hinterland tourism under the concept of 'Goa Beyond Beaches' to promote Homestay and Bed & Breakfast ecosystem for the enhancement of tourism in Goa.

7. Process for availing Incentives

The eligible Homestay owners (as per clause 4.1 of the scheme) shall be required to apply for availing the incentive/reimbursement by submitting the following hardcopy documents to Department of Tourism, Government of Goa:

7.1 Reimbursement of Travel and Accommodation Expenditure for the Domestic Tradeshow a) Reimbursement/Grant form as per Annexure - III

b) Copy of signing up certificate with Department of Tourism, Government of Goa

c) Cancelled cheque

d) Original Tickets/Boarding Passes and Original payment receipt of Accommodation.

Department of Tourism, Government of Goa shall carry out the necessary scrutiny for all the reimbursement forms received with respect to the Scheme and may undertake inspection of the Homestay establishments or enquire the applicant for any further clarifications.

The reimbursement shall be done after a period of 1 (one) year of operations of the homestay/B&B facility after due inspection by officials of the Department of Tourism, Government of Goa. Also, the Department of Tourism shall verify that the establishment is operational after 2 (two) years from the year of reimbursement of the amount, failing which the concerned beneficiary shall refund back the reimbursed amount to the Government.

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ANNEXURE - I

CHECKLIST FOR HOMESTAY/ BED & BREAKFAST ESTABLISHMENT

* 'M' stands for mandatory

** 'D' stands for- desirable.

Note:- The grading in the various categories will depend on the quality of accommodation, facilities and services provided.

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ANNEXURE - II

Facilities and Services to be provided in Homestays

a) Guest Room: The following services/facilities shall be provided to all guests which are mandatory:

i) The establishment should be properly cleaned, protected with fire safety equipment and well- constructed.

ii) A clean change of bed and bath linen daily and between check-in.

iii) Establishment should provide clean, filtered water for consumption of guests.

iv) Chairs Shelves/drawer space.

v) Sufficient lighting (1 lamp per bed).

vi) Wastepaper basket.

vii) Opaque curtains or screening at all windows.

viii) A mirror at least half length (3 ft).

ix) Energy saving lighting.

b) Bathrooms: The following services/facilities shall be provided to all guests which are mandatory:

i) All bathrooms have western style WC.

ii) 1 bath towel and 1 hand towel to be provided per guest.

iii) Sanitary bin.

iv) Floors and walls to have non-porous surfaces.

v) Water saving taps and showers.

vi) Energy saving lighting.

vii) Necessary equipment for cleaning of toilets and waste disposal.

viii) Appropriate water and electric facility with ventilated lighting

c) Public Area: The following services/facilities shall be provided to all guests which are mandatory:

i) No smoking signages to be displayed in all public areas.

ii) Adequate space should be available in the unit for parking.

d) Guest service: The following services/facilities shall be provided to all guests which are mandatory:

i) Acceptance of all common credit cards and facility/infrastructure for accepting/making payments by digital transactions.

ii) Assistance with luggage on request.

iii) Facilities for recording messages for guests to be made available".

iv) Name address and telephone number for emergency services such as Doctor, Fire and Police should be provided in every room".

e) Safety and Security: The following services/facilities shall be provided to all guests/staff which are mandatory:

i) First aid kit is mandatory in each establishment.

ii) All doors (room and bathroom) should have functioning locks, which can secure on the inside and outside.

f) Eco Friendly Practices: The following services/facilities shall be provided which are mandatory:

i) Waste management, including wastes segregation should be followed as per rules issued/practices adopted by concerned panchayat/local body. All rooms, common area, toilets to have waste disposal facilities according to the procedure"

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ANNEXURE - III

Government of Goa Department of Tourism 2nd Floor, Paryatan Bhavan Patto Plaza, Panaji, Goa – 403 001

APPLICATION FOR AVAILING INCENTIVES UNDER HOMESTAY AND BED & BREAKFAST

SCHEME

Note:

1. All the supporting documents related to the details of particulars provided above should be enclosed.

2. All documents/authorizations/approvals/clearances/licenses/NOCs etc. should be in the name of the

Applicant or the Applicant Entity

3. The reimbursement shall be done after a period of 1 (one) year of operations of the homestay/B&B

facility after due inspection by officials of the Department of Tourism, Government of Goa.

4. The Department of Tourism shall also verify that the establishment is operational after 2 (two) years

from the year of reimbursement of the amount, failing which the concerned beneficiary shall refund

back the reimbursed amount to the Government.

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Annexure-IV

1. Guidelines for Operations of Homestays/B&Bs

For ensuring regulated operation of homestays, the following guidelines are to be adhered to all the time:

1.1 The homestay/B&Bs should be equipped with the necessary facilities as per Annexure – I & II. Every homestay/B&B unit needs to maintain the basic infrastructure and quality standards as per the classification.

1.2 The owners of the signed-up homestays/B&B shall not use the homestay/B&B unit for any other commercial purpose other than Tourism related activities/services.

1.3 The homestay/B&B owners/Assignees should ensure the mandatory use of "T.I.M.E software" developed by GEL.

1.4 The homestay/B&B owners/Assignees should mandatorily submit the C-forms for all foreign tourists, staying in the homestay/B&B.

1.5 Every registered homestay/B&B unit shall maintain the books and upon demand shall produce the following records:

a) Maintain a registration book and collect a copy of valid Photo ID for letting out rooms to every tourist's, which can be inspected by the members of the DOT.

b) Suggestion/Complaint records

c) Bill Book duly numbered in duplicate and endorsed by the DoT.

1.6 Every signed-up homestay/B&B unit should display a notice board for the tourists with the following information:

a) Name of the homestay/B&B

b) Signed signed-up and classification certificate issued by the DOT738 OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 19 07TH AUGUST, 2025 c) Check-in & Check-Out time

d) Dining closing time

e) Guidelines for the tourists

f) Prohibitions (such as smoking, drinking, loud music, illegal activities and such other illegal activities.)

1.7 Homestay/B&B owners/Assignees should deal with the tourists promptly and courteously with enquiries, requests, reservations, and complaints amongst others.

1.8 The homestay/B&B should be maintained in a good, stable, and safe condition with proper hygiene for habitation of tourists and comply with the prescribed rules respecting standards of health, safety and security.

1.9 Depending on the geographic location and cultural ethos of the place, homestays should have a prospect to offer a variety of activities and experience to the tourists, that shall broadly include:

• Nature based activities such as treks, hikes, bird watching etc., around the location of the homestay/B&B (Eco/Nature-based tourism)

• Heritage and Culture (Ethnic Tourism)

• Religious Value (Pilgrim Tourism)

• Adventure/Sports-based activities (Adventure Tourism)

• Agrarian Lifestyle (Agro Tourism)

1.10 The Homestays/B&B operator must display/maintain a list of contacts and addresses of nearby by emergency services viz. doctor/s, Hospital/s, Pharmacy/ies, Nearby Police Station, Women Police Cell, Fire Service, preferably a humanitarian Service NGO, etc and other tourism related facilities. It is advised to provide the nearby facilities for marketing of local produce, handicrafts, Goan sweets, festivals, religious houses, tour & Guide facilities, available transportation and Taxi service etc. The same may be either displayed as a Display signage or maintained as an Album/ Docket as per convenience.

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Annexure-V

Nuisance and penalties

1.1 The classified units are expected to always maintain required standards. DOT could inspect the same at any time without previous notice. In case of any serious deficiencies, the Department is free to take any action against the concerned Homestay/B&B including cancellation of the classification.

1.2 The Homestay/B&B establishments shall be in compliance with any the orders and notifications circulated by the Department of Tourism in the state from time to time.

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

Kedar A. Naik, Director of Tourism & ex officio Addl. Secretary.

Panaji – Goa.

Dated: 28-07-2025.

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

Department of Women and Child Development

Directorate of Women and Child Development

Notification

2-279-LL-2012-DW&CD/4092 Date : 24-Jul-2025

Read:- 1. Notification No. 2/279/LL/2012/DW&CD/2562 dated 06-07-2012 and published in the Official Gazette No. 16, Series I dated 19-07-2012.

2. Amendment Notification No. 2/279/LL/2012/DW&CD/2969 dated 07-08-2012 published in the Official Gazette No. 19, Series I dated 09-08-2012.

3. Amendment Notification No. 2/279/LL/2012/DW&CD/0032 dated 02-01-2013 published in the Official Gazette No. 44, Series I dated 31-01-2013.

4. Amendment Notification No. 2/279/LL/2012/DW&CD/4163 dated 22-04-2013 published in the Official Gazette No. 4, Series I dated 25-04-2013.

5. Amendment Notification No. 2/279/LL/2012/DW&CD/4231 dated 30-04-2013 and published in the Official Gazette No. 6, Series I dated 09-05-2013.

6. Amendment Notification No. 2/279/LL/2012/DW&CD/Part(I)/4780 dated 26-06-2013 and published in the Official Gazette No. 13, Series I dated 27-06-2013.

7. Amendment Notification No. 2-277-LL-2015-DW&CD/(Part-I)/03835 dated 24-09-2015 and published in the Official Gazette No. 28, Series I dated 08-10-2015.

8. Amendment Notification No. 2-279-LL-2012-DW&CD/(Part-I)/3401 dated 20-04-2016 and published in the Official Gazette No. 4, Series I dated 28-04-2016.

9. Amendment Notification No. 2-279-LL-2012-DW&CD/Part(I)/4057 dated 24-05-2016 and published in the Official Gazette No. 9, Series I dated 02-06-2016.

10. Amendment Notification No. 2-279-LL-2012-DW&CD/Part(I)/7269 dated 02-11-2016 and published in the Official Gazette No. 32, Series I dated 10-11-2016.

11. Amendment Notification No. 2-279-LL-2012/DW&CD/Part(I)/10382 dated 06-03-2019 and published in the Official Gazette No. 50, Series I dated 14-03-2019.

12. Amendment Notification No. 2-279-LL-2012-DW&CD/Part(I)/4920 dated 11-11-2019 and published in the Official Gazette No. 33, Series I dated 14-11-2019.

13. Amendment Notification No. 2-279-LL-2012-DW&CD/Part(I)/8327 dated 14-10-2020 and published in the Official Gazette No. 30, Series I dated 22-10-2020.

14. Amendment Notification No. 2-279-LL-2012-DW&CD/Part(I)/6805 dated 10-11-2022 and published in the Official Gazette No. 33, Series I dated 17-11-2022.

In exercise of the powers conferred under clause 6(3) of Laadli Laxmi Scheme notified vide Notification No. 2/279/LL/2012/DW&CD/2562 dated 06-07-2012 and published in the Official Gazette No. 16, Series I dated 19-07-2012, the Government hereby further amends and publishes the said scheme as under: -

Objective of the scheme.— The scheme intends to ensure that the girl does not become a burden for the parent or guardian during her marriage. However, this scheme should not be construed or misunderstood as an encouragement to the practice of giving dowry in any way.

I. Short title and commencement.— (1) This scheme shall be called "Laadli Laxmi Scheme".

(2) The scheme shall come into force with immediate effect.

II. Eligibility and other conditions.— (1) (A) Any Girl who fulfils all of the following conditions is eligible to apply:

(a) born in the State of Goa;

(b) resident of Goa for the last fifteen years; and

(c) (i) whose at least one of the parents is born in Goa and is also a resident of Goa for the last fifteen years; or

(ii) whose one of the parents is residing in Goa for last twenty five years;

(iii) whose parental income does not exceed Rs. 3.00 lakhs per annum.

(B) Provided that a Girl, who is born outside Goa, shall be eligible if she is:

(a) resident of Goa for the last fifteen years;

(b) educated in Goa; for a minimum period of 7 years (continuous); and

(c) (i) whose at least one of the parents is born in Goa and is also a resident of Goa for the last fifteen years; or

(ii) whose one of the parents is residing in Goa for last twenty five years.

(iii) whose parental income does not exceed Rs. 3.00 lakhs per annum.

(2) If any doubt arises regarding eligibility of any, the same shall be decided by a Committee consisting of the following:

(i) Secretary to Government of Goa in charge of Department of Women and Child Development as Chairperson,

(ii) One Social Worker to be appointed by the Government as Member,

(iii) Additional/Joint Secretary to Government of Goa in charge in the Department of Finance as Member, and

(iv) Director, Directorate of Women and Child Development as Member Secretary.

(3) The decision of the above Committee shall be final and binding. No appeal or request for reconsideration of decision shall be allowed under the scheme.

(4) (a) All applications received from a girl who is an orphan or a destitute or who is born outside a legitimate wedlock or an adopted girl or any other case which is covered under the objective of the scheme;

shall be referred to the Committee mentioned above, if the application is made by the guardians or the Institution/Organisations which is taking care of the girl.

(b) In case if an applicant is unable to produce documents pertaining to parent's birth, residence, etc. on account of their opposition to her marriage, such an application shall be placed before the Committee for decision.

(c) If the applicant fulfils all the criteria and has submitted all her documents required as per the scheme but is unable to furnish her parents documents due to death of both parents, such an application shall be sanctioned if the applicant submits her 15 years of residence certificate and birth certificate along with death certificates of both parents. Submission of parental income certificate in case of such applicants shall be waived off.

(5) The beneficiaries shall be the married applicants who are in the age group of 18 to 45 years.

(6) In case the applicant is an affected person of Tillari Irrigation Project, which is a joint venture of Government of Goa and Government of Maharashtra and rehabilitated in the State of Goa, her application shall be sanctioned if she produces a certificate issued by the Collector, North Goa District relaxing the condition of 10/15 years domicile in the State of Goa for various purposes for her family.

III. Mode of operation.— (1) The beneficiaries under the scheme shall be paid Rs. 1.00 lakh as financial assistance, directly into the bank account of the eligible beneficiary.

(2) The fixed deposit of Rs. 1.00 lakh, created jointly in the name of the Director of Women and Child Development and the already sanctioned beneficiary prior to this notification, shall continue to be renewed annually automatically on maturity, along with the amount of interest accrued, till the date of claim by the beneficiary as per the scheme or until the age of 45 years whichever is earlier.

(3) All the existing eligible applications of unmarried applicants pending at the department, on the date of issue of this notification shall be sanctioned after production of valid Civil Marriage Registration Certificate issued by the competent authority.

(4) For the purpose of operation of this scheme through the bank/financial institution concerned, the Government, shall execute a Memorandum of Understanding (MoU), detailing the terms and conditions of operation of the bank account, the fixed deposit account/certificate of the already sanctioned benefit prior to this notification, amount of interest accrued, procedure for payment to the beneficiary, terms of payment by the Government to the bank/financial institution, credit to the Government on closure of individual account etc.

IV. Application procedure.— (1) The applicant may apply to the Director of Women and Child Development, Panaji-Goa, in the prescribed form ("Annexure I" to this scheme), complete in all respects, along with two passport size photographs and the following documents:

i) Attested copy of the Birth Certificate of the applicant.

ii) Attested copy of any document as a proof of 15 years residence of the applicant in the State of Goa.

In lieu of the Residence Certificate, School Leaving Certificates and/or Bonafide Student Certificate issued by the recognized Educational Institution can also be produced. However, in case of applicant who discontinued education at school level, the gap period i.e., from the time of discontinuation of education till Civil Marriage Registration, may be proved by production of residence certificate. In case of graduates, the Certificates of passing of Xth, XIIth and Graduation is adequate evidence.

iii) 15 years or 25 years Residence Certificate of the parent(s) as the case may be. In lieu of the Residence Certificate, any documentary evidence to prove the residence for the specified period can also be produced which may include:

a) The land records i.e. tenancy rights, mundcarial rights, occupancy rights, etc.;

b) Employment certificate; or742 OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 19 07TH AUGUST, 2025 c) Any such records to the satisfaction of the Committee.

d) In case of a girl whose father/mother is in service either with the State Government or the Central Government or the public sector undertakings, in lieu of the certificate of residence such applicant may produce the service certificate of 25 years issued by the Head of the Department. However, the girl should be born in Goa and should have studied in Goa up to Xth class.

iv) Birth Certificate of the parent(s). If no birth certificate is available one of the following documents can be produced showing the details namely the date and place of Birth of the parent(s):

a) Baptism certificate;

b) School leaving certificate of the parent(s) etc;

c) Any document which establishes that one of the grandparents of the girl has lived in Goa around the time of the date of birth claimed by the parent(s); or

d) Any such records, which establishes the date of birth of the parent(s).

v) Attested copy of the Aadhar card if any, and

vi) A Self-Declaration in the format as given in "Annexure II" to this scheme.

vii) Annual Income Certificate of parents of the immediate previous financial year at the time of submission of application, issued by the Competent Authority. The Income Certificate shall include the annual income of the mother and father of the applicant taken together and not the income of the family.

viii) Attested copy of the Civil Marriage Registration Certificate issued by Competent Authority.

ix) Attested copy of the savings bank account pass book (with IFSC and MICR details). The bank account submitted should be preferably Aadhar linked for DBT (Direct Benefit Transfer) purpose.

Note 1: The Aadhar card will be compulsory for all applicants after 01-04-2013. However, the Government by separate order may relax the requirement of producing the Aadhar card and such other certificate(s), for a further period of time, as may be prescribed in the said order.

Note 2: The application form (Annexure-I) shall be serially numbered and issued by the designated Offices notified by the Director of Women and Child Development. Application forms in any other format or proforma or reprographic copies of the same shall not be accepted.

Note 3: The application form (Annexure-I) shall be signed by the applicant in the presence of either the Member of Legislative Assembly, the Member of Parliament, Government Officer (not below the rank of Additional/Special Secretary to the Government of Goa) or the District Magistrate.

(2) The application shall be submitted within one year from the date of Civil Marriage Registration. All applications received beyond the specified period of one year shall be rejected. This shall be applicable prospectively to marriages registered after coming into force of the amendment, notified vide notification dated 17/11/2022 in the Official Gazette.

(3) The application duly filled and complete in all respect, received by the Directorate of Women and Child Development, shall be scrutinized and sanctioned by the Director of Women and Child Development, in the chronological order in which application is received in his Office.

(4) The applicant shall have to open an account in the bank/financial institution.

V. Other Conditions.— (1) (a) In the event of death of the beneficiary before claiming the benefit, the financial assistance shall be released to the parents. If both the parents of the beneficiary are expired, the assistance shall be released to the guardian whose name is mentioned in the Laadli Laxmi application of the expired beneficiary.

(b) In the event of death of the unmarried beneficiary who was sanctioned benefit prior to this notification before her Civil Marriage Registration, the amount in the fixed deposit shall be paid by the bank/financial institution concerned to the Director of Women & Child Development, who shall deposit the same into an appropriate Government account.

(2) The money under fixed deposit of already sanctioned benefit prior to this notification shall be permitted to be withdrawn from the bank/financial institution, provided the beneficiary produces the withdrawal order/letter from the Director, Women and Child Development or any other authorised official and also personally present herself before the bank officials.

(3) The benefits under the scheme shall be given only once in the lifetime of each beneficiary.

(4) The unpaid money under the fixed deposit of already sanctioned benefit prior to this notification shall be credited back to the Government along with the interest accrued thereon and no family members/co- signatory/guardian, as the case may be shall have right/claim of whatsoever on the same.

(5) In the event, there is no claim by the already sanctioned unmarried beneficiary till attaining the age of 45 years, the fixed deposit shall be closed and the amount shall be credited back to the Government along with the interest accrued thereon. No further assistance of any nature shall be provided to the concerned.

(6) This scheme does not confer any right on any one merely on application made under the scheme, for claiming the benefits under this scheme and denial of the benefits under the scheme, after the same has been examined by the Director of Women and Child Development as well as the Committee constituted under clause 2(2) above, shall not be disputed.

(7) The disbursement of benefits under this scheme shall be subject to the availability of funds provided for the purpose annually by means of budgetary support.

(8) Any person, who avails financial assistance under the scheme on the basis of false information, submitting false declaration or by concealing material information, shall be liable for criminal prosecution. Notwithstanding any criminal prosecution that may be initiated or result thereof, such person shall also be debarred for life for getting any benefits and or assistance under any other schemes of the Government.

VI. Power to relax.— (1) For removal of any difficulties in the implementation of the scheme, there shall be a four member Committee constituted as in clause 2(2) above.

(2) The decision of the Committee shall be final and binding on all concerned.

(3) The Government shall have the power to amend, modify and cancel any part or whole of the scheme at any time.

This notification shall come into force with effect from the date of publication of this notification in the Official Gazette.

This notification shall supersede all the previous notifications.

These issues with approval of the Government vide U. O. No. 1868/F dated 01-06-2025 and concurrence of Finance (Expenditure) Department vide U.O. No. 3302/F dated 11-07-2025.

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

Sd/- Director & ex officio, Joint Secretary, Women & Child Development.

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