Reg. No. GR/RNP/GOA/32 RNI . GOAENG/2002/6410 OFFICIA ... · reg. no. gr/rnp/goa/32 rni ....
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Reg. No. GR/RNP/GOA/32 RNI No. GOAENG/2002/6410 Panaji, 23rd August, 2012 (Bhadra 1, 1934) OFFICIAL SERIES I No. 21 GAZETTE GOVERNMENT OF GOA PUBLISHED BY AUTHORITY EXTRAORDINARY GOVERNMENT OF GOA Department of Law & Judiciary Legal Affairs Division Notification 7/4/2012-LA The Goa Barge Tax (Amendment) Act, 2012 (Goa Act 7 o f 2012), which has been passed by the Legislative Assembly of Goa on 1-8-2012 and assented t o b y the Governor of Goa on 21-8-2012, is hereby pubhshed for general information of the public. Sharad G. Marathe, J o i n t S e c r e t a r y (Law). Porvorim, 2 3 r d A u g u s t , 2012. Tax Act, 1973 (Act 1 0 o f 1973) (hereinafter referred t o a s t h e " p r i n c i p a l A c t " ) , t h e f o l l o w i n g Schedule shall be s u b s t i t u t e d , n a m e l y : — "SCHEDULE ( S e e s e c t i o n 3) Capacity of Barge Maximum annual rate per ton (a) Less than 1000 tons (b) 1000 t o n s a n d above Rs. 100.00 Rs. 200.00 T h e G o a Barge Tax (Amendment) Act, 2012 (Goa Act 7 of 2012) [21-8-2012] AN ACT further to amend the Goa, Daman and Diu Barge Tax Act, 1973 (Act 10 of 1973). B e i t e n a c t e d b y t h e L e g i s l a t i v e A s s e m b l y of Goa in the Sixty-third Year of the Republic of India, as follows:— 1. Short title and commencement.— (1) This Act may be called t h e G oa Barge Tax (Amendment) Act, 2012. (2) It shall be deemed to have come into force on the 22nd day of May, 2012. 2. Amendment of Schedule.— For the Schedule to the Goa, Daman and Diu Barge Note:— W h e n t a x i s n o t p a i d f o r t h e w h o l e y e a r a t a t i m e , b u t i s p a i d f o r o n e o r m o r e q u a r t e r s a t a time, the t a x s o p a y a b l e f o r e a c h q u a r t e r shall b e a n a m o u n t equal t o o n e - f o u r t h of the a n n u a l t a x p l u s t e n p e r c e n t of that amount.". 3. Repeal and saving.— (1) The Goa Barge Tax (Amendment) O r d i n a n c e , 2 0 1 2 (Ordinance No. 2 o f 2012) is hereby repealed. (2) N o t w i t h s t a n d i n g s u c h repeal, anything done or any a c t i o n t a k e n u n d e r the principal Act, as amended by t h e s a i d Ordinance, shall be deemed to have been done or taken under the p r i n c i p a l A c t , as amended by this Act. Secretariat, Porvorim-Goa, Dated: 23-8-2012. PRAMOD V. KAMAT S e c r e t a r y t o t h e G o v t , o f Goa, L a w D e p a r t m e n t ( L e g a l A f f a i r s Notification ^ 7/5/2012-LA The Goa Barge (Taxation on Goods) ^Amendment) Act, 2012 (Goa Act 8 o f 2012), which has been passed by the Legislative Assembly of Goa on 1-8-2012 and assented to b y t h e G o v e r n o r of Goa o n 2 1 - 8 - 2 0 1 2 , is hereby published f o r g e n e r a l i n f o r m a t i o n o f t h e p u b l i c . Sharad G. Marathe, J o i n t S e c r e t a r y (Law). Porvorim, 2 3 r d A u g u s t , 2012. Suggestions are welcome on e-mail; [email protected] 1127
Transcript of Reg. No. GR/RNP/GOA/32 RNI . GOAENG/2002/6410 OFFICIA ... · reg. no. gr/rnp/goa/32 rni ....
Reg. No. GR/RNP/GOA/32 RNI No. GOAENG/2002/6410
P a n a j i , 2 3 r d A u g u s t , 2 0 1 2 ( B h a d r a 1 , 1 9 3 4 ) OFFICIAL S E R I E S I No. 21 GAZETTE GOVERNMENT OF GOA
P U B L I S H E D B Y A U T H O R I T Y
EXTRAORDINARY G O V E R N M E N T O F G O A
D e p a r t m e n t o f L a w & J u d i c i a r y L e g a l A f f a i r s D i v i s i o n
Not i f icat ion
7 / 4 / 2 0 1 2 - L A
T h e G o a B a r g e Tax ( A m e n d m e n t ) A c t , 2 0 1 2 ( G o a A c t 7 o f 2 0 1 2 ) , w h i c h h a s b e e n p a s s e d b y t h e L e g i s l a t i v e A s s e m b l y o f G o a o n 1 - 8 - 2 0 1 2 a n d a s s e n t e d t o b y t h e G o v e r n o r o f G o a o n 2 1 - 8 - 2 0 1 2 , i s h e r e b y p u b h s h e d f o r g e n e r a l i n f o r m a t i o n o f t h e p u b l i c .
Sharad G. Marathe, J o i n t S e c r e t a r y ( L a w ) .
P o r v o r i m , 2 3 r d A u g u s t , 2 0 1 2 .
T a x A c t , 1 9 7 3 ( A c t 1 0 o f 1 9 7 3 ) ( h e r e i n a f t e r r e f e r r e d t o a s t h e " p r i n c i p a l A c t " ) , t h e f o l l o w i n g S c h e d u l e s h a l l b e s u b s t i t u t e d , n a m e l y : —
" S C H E D U L E ( S e e s e c t i o n 3 )
C apac i t y of Barge M a x i m u m annua l rate per ton
( a ) L e s s t h a n 1 0 0 0 t o n s ( b ) 1 0 0 0 t o n s a n d a b o v e
R s . 1 0 0 . 0 0 R s . 2 0 0 . 0 0
T h e G o a B a r g e T a x ( A m e n d m e n t ) A c t , 2 0 1 2 ( G o a A c t 7 o f 2 0 1 2 ) [ 2 1 - 8 - 2 0 1 2 ]
A N
A C T
further to amend the Goa, Daman and Diu Barge Tax Act, 1973 (Act 10 of 1973).
B e i t e n a c t e d b y t h e L e g i s l a t i v e A s s e m b l y o f G o a i n t h e S i x t y - t h i r d Y e a r o f t h e R e p u b l i c o f I n d i a , a s f o l l o w s : —
1. Short title and commencement.— (1) T h i s A c t m a y b e c a l l e d t h e G o a B a r g e T a x ( A m e n d m e n t ) A c t , 2 0 1 2 .
( 2 ) I t s h a l l b e d e e m e d t o h a v e c o m e i n t o f o r c e o n t h e 2 2 n d d a y o f M a y , 2 0 1 2 .
2 . Amendment of Schedule.— F o r t h e S c h e d u l e t o t h e G o a , D a m a n a n d D i u B a r g e
Note:— W h e n t a x i s n o t p a i d f o r t h e w h o l e y e a r a t a t i m e , b u t i s p a i d f o r o n e o r m o r e q u a r t e r s a t a t i m e , t h e t a x s o p a y a b l e f o r e a c h q u a r t e r s h a l l b e a n a m o u n t e q u a l t o o n e - f o u r t h o f t h e a n n u a l t a x p l u s t e n p e r c e n t o f t h a t a m o u n t . " .
3 . Repeal and saving.— (1) T h e G o a B a r g e T a x ( A m e n d m e n t ) O r d i n a n c e , 2 0 1 2 ( O r d i n a n c e N o . 2 o f 2 0 1 2 ) i s h e r e b y r e p e a l e d .
( 2 ) N o t w i t h s t a n d i n g s u c h r e p e a l , a n y t h i n g d o n e o r a n y a c t i o n t a k e n u n d e r t h e p r i n c i p a l A c t , a s a m e n d e d b y t h e s a i d O r d i n a n c e , s h a l l b e d e e m e d t o h a v e b e e n d o n e o r t a k e n u n d e r t h e p r i n c i p a l A c t , a s a m e n d e d b y t h i s A c t .
S e c r e t a r i a t , P o r v o r i m - G o a , D a t e d : 2 3 - 8 - 2 0 1 2 .
P R A M O D V . K A M A T S e c r e t a r y t o t h e G o v t , o f G o a ,
L a w D e p a r t m e n t ( L e g a l A f f a i r s
Not i f icat ion
^ 7 / 5 / 2 0 1 2 - L A
T h e G o a B a r g e ( T a x a t i o n o n G o o d s ) ^Amendment) A c t , 2 0 1 2 ( G o a A c t 8 o f 2 0 1 2 ) , w h i c h h a s b e e n p a s s e d b y t h e L e g i s l a t i v e A s s e m b l y o f G o a o n 1 - 8 - 2 0 1 2 a n d a s s e n t e d t o b y t h e G o v e r n o r o f G o a o n 2 1 - 8 - 2 0 1 2 , i s h e r e b y p u b l i s h e d f o r g e n e r a l i n f o r m a t i o n o f t h e p u b l i c .
Sharad G. Marathe, J o i n t S e c r e t a r y ( L a w ) .
P o r v o r i m , 2 3 r d A u g u s t , 2 0 1 2 .
S u g g e s t i o n s a r e w e l c o m e o n e - m a i l ; d i r - g p p s . g o a @ n i c . i n 1 1 2 7
SERIES I No. 21 O F F I C I A L G A Z E T T E — G O V T O F G O A
( E X T R A O R D I N A R Y ) 23RD AUGUST, 2012
T h e G o a B a r g e ( T a x a t i o n o n G o o d s ) ( A m e n d m e n t ) A c t , 2 0 1 2
( G o a A c t 8 o f 2 0 1 2 ) [ 2 1 - 8 - 2 0 1 2 ]
A N
A C T
further to amend the Goa, Daman and Diu Barge (Taxation on Goods) Act, 1985 (Act 22 of 1985).
B e i t e n a c t e d b y t h e L e g i s l a t i v e A s s e m b l y o f G o a i n t h e S i x t y - t h i r d Y e a r o f t h e R e p u b l i c o f I n d i a , a s f o l l o w s : —
1 . Short title and commencement.— (1) T h i s A c t m a y b e c a l l e d t h e G o a B a r g e ( T a x a t i o n o n G o o d s ) ( A m e n d m e n t ) A c t , 2 0 1 2 .
( 2 ) I t s h a l l b e d e e m e d t o h a v e c o m e i n t o f o r c e o n t h e 7 t h d a y o f J u n e , 2 0 1 2 .
2 . Amendment of section 3.— I n s e c t i o n 3 o f t h e G o a , D a m a n a n d D i u B a r g e ( T a x a t i o n o n G o o d s ) A c t , 1 9 8 5 ( A c t 2 2 o f 1 9 8 5 ) ( h e r e m a f t e r r e f e r r e d t o a s t h e " P r i n c i p a l A c t " ) , f o r t h e w o r d s " f o r t y p a i s e p e r t o n " , t h e w o r d s " o n e r u p e e p e r t o n " s h a l l b e s u b s t i t u t e d .
3 . Repeal and saving.— {!) T h e G o a B a r g e ( T k x a t i o n o n G o o d s ) ( A m e n d m e n t ) O r d i n a n c e , 2 0 1 2 ( O r d i n a n c e N o . 5 o f 2 0 1 2 ) i s h e r e b y r e p e a l e d .
( 2 ) N o t w i t h s t a n d i n g s u c h r e p e a l , a n y t h i n g d o n e o r a n y a c t i o n t a k e n u n d e r t h e p r i n c i p a l A c t , a s a m e n d e d b y t h e s a i d O r d i n a n c e , s h a l l b e d e e m e d t o h a v e b e e n d o n e o r t a k e n u n d e r t h e p r i n c i p a l A c t , a s a m e n d e d b y t h i s A c t .
S e c r e t a r i a t , P o r v o r i m - G o a , D a t e d : 2 3 - 8 - 2 0 1 2 .
P R A M O D V . K A M A T S e c r e t a r y t o t h e G o v t , o f G o a ,
L a w D e p a r t m e n t ( L e g a l A f f a i r s ) .
• • • D e p a r t m e n t o f U r b a n D e v e l o p m e n t
D i r e c t o r a t e o f M u n i c i p a l A d m i n i s t r a t i o
Not i f icat ion
1 0 / 4 7 0 / 2 0 0 6 / D M A / 1 4 2 6
W h e r e a s d r a f t r u l e s , t o a m e n d t h e G o a , D a m a n a n d D i u M u n i c i p a l i t i e s ( C o n s o h d a t e d P r o p e r t y T a x ) R u l e s , 1 9 7 1 , w e r e p u b l i s h e d a s
r e q u i r e d b y s u b - s e c t i o n ( 3 ) o f s e c t i o n 3 0 6 o f t h e G o a M u n i c i p a l i t i e s A c t , 1 9 6 8 ( A c t 7 o f 1 9 6 9 ) , i n t h e O f f i c i a l G a z e t t e ( E x t r a o r d i n a r y N o . 2 ) S e r i e s I N o . 1 5 d a t e d 1 6 - 0 7 - 2 0 1 2 , u n d e r N o t i f i c a t i o n N o . 1 0 / 4 7 0 / 2 0 0 6 / D M A / 1 0 4 1 d a t e d 1 6 - 0 7 - 2 0 1 2 o f t h e D e p a r t m e n t o f U r b a n D e v e l o p m e n t / D i r e c t o r a t e o f M u n i c i p a l A d m i n i s t r a t i o n , i n v i t i n g o b j e c t i o n s a n d s u g g e s t i o n s f r o m a l l p e r s o n s l i k e l y t o b e a f f e c t e d t h e r e b y b e f o r e t h e e x p i r y o f f i f t e e n d a y s f r o m t h e d a t e o f p u b l i c a t i o n o f t h e s a i d N o t i f i c a t i o n i n t h e O f f i c i a l G a z e t t e ;
A n d W h e r e a s t h e s a i d O f f i c i a l G a z e t t e w a s m a d e a v a i l a b l e t o t h e p u b l i c o n 1 6 t h J u l y , 2 0 1 2 ;
A n d W h e r e a s n o o b j e c t i o n s o r s u g g e s t i o n s h a v e b e e n r e c e i v e d f r o m t h e p u b l i c o n t h e s a i d d r a f t r u l e s , b y t h e G o v e r n m e n t w i t h i n t h e s a i d p e r i o d o f f i f t e e n d a y s ;
N o w , t h e r e f o r e , i n e x e r c i s e o f t h e p o w e r s c o n f e r r e d b y s e c t i o n 3 0 6 r e a d w i t h s u b - s e c t i o n ( I ) o f s e c t i o n 1 0 1 o f t h e G o a M u n i c i p a l i t i e s A c t , 1 9 6 8 ( A c t 7 o f 1 9 6 9 ) a n d a l l o t h e r p o w e r s e n a b l i n g i t i n t h i s b e h a l f , t h e G o v e r n m e n t o f G o a h e r e b y m a k e s t h e f o l l o w i n g r u l e s s o a s t o f u r t h e r a m e n d t h e G o a , D a m a n a n d D i u M u n i c i p a l i t i e s ( C o n s o l i d a t e d P r o p e r t y T a x ) R u l e s , 1 9 7 1 , n a m e l y : —
1 . Short title and commencement.— (1) T h e s e r u l e s m a y b e c a l l e d t h e G o a M u n i c i p a l i t i e s ( C o n s o l i d a t e d P r o p e r t y T a x ) ( A m e n d m e n t ) R u l e s , 2 0 1 2 .
( 2 ) T h e y s h a l l c o m e i n t o f o r c e a t o n c e .
2 . Amendment of rule 10.— I n r u l e 1 0 o f t h e G o a , D a m a n a n d D i u M u n i c i p a l i t i e s ( C o n s o h d a t e d P r o p e r t y T a x ) R u l e s , 1 9 7 1 , i n s u b - r u l e (1), a f t e r c l a u s e (/ ) , t h e f o l l o w i n g
s e s h a l l b e i n s e r t e d , n a m e l y : —
"(g) a n y h o u s e o w n e d a n d o c c u p i e d b y a p e r s o n b e l o n g i n g t o B e l o w P o v e r t y L i n e ( B P L ) c a t e g o r y " .
B y o r d e r a n d i n t h e n a m e o f t h e G o v e r n o r o f G o a .
Sandip Jacques, D i r e c t o r & e x o f f i c i o A d d l . S e c r e t a r y ( M u n i c i p a l A d m i n i s t r a t i o n ) .
P a n a j i , 2 2 n d A u g u s t , 2 0 1 2 . www.goaprintingpress.gov.in
Printed and Published by the Director. Printing & Stationery. . Government Printing Press, , ' - i ^ ;
Mahatma Gandhi Road. Panaji-Goa 403 001.
PRICE-Rs . 2.00 P R I N T E D A T T H E G O V E R N M E N T P H I N T I N O P R E S S , P A N A J I - G O A — 1 7 9 / 4 2 0 — 8 / 2 0 1 2 .
1 1 2 8
Key No. G-2./Ri-lP/GOAy32/2015-2017 R N I No. GOAENG/200i'./6410
P a n a j i , 1 5 t h J u l y , 2 0 1 5 ( A s h a d a 2 4 , 1 9 3 7 ) I m a I
GOVERNMENT 0 P U B L I S H E D B Y A U T H O R I T Y
S E R I E S li No. 15
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C a p t a i n o f P o r t s
N o t i f i c a t i o n
N o . E - 1 1 0 2 9 / M I S C / B u d g e t S p e e c h / 2 0 1 5 - 1 6 / B a i g e T a x
R e a d : ( 1 ) N o t i f i c a t i o n N o . E - 1 1 0 2 9 / M i s c / B u d g e t S p e e c h / 2 0 1 2 - 1 3 / B a r g e T a x d a t e d 2 9 - 4 - 2 0 1 3 , p u b h s h e d i n t h e O f h c i a l G a z e t t e , E x t r a o r d i n a r y , S e r i e s I I N o . 4 d a t e d 2 9 - 0 4 - 2 0 1 3 .
( 2 ) N o t i f i c a t i o n N o . E - 1 1 0 2 9 / M i s c / B . S / / 2 0 1 2 - 1 3 / B a r g e T h x / 2 6 2 5 d a t e d 9 - 0 6 - 2 0 1 4 , p u b l i s h e d i n t h e O f f i c i a l G a z e t t e , E x t r a o r d i n a r y N o . 2 , S e r i e s I I N o . 1 0 d a t e d 1 0 - 0 6 - 2 0 1 4 a n d C o r r i g e n d u m N o . E - 1 1 0 2 9 / M i s c / B . S . / 2 0 1 2 - 1 3 / B a r g e T h x / 2 7 4 5 d a t e d 2 3 - 0 6 - 2 0 1 4 , p u b l i s h e d u i t h e O f f i c i a l G a z e t t e , S e r i e s I I N o . 1 3 d a t e d 2 6 - 0 6 - 2 0 1 4 .
( 3 ) N o t i f i c a t i o n N o . E - 1 1 0 2 9 / M I S C / B . S . / / 2 0 1 2 - 1 3 / B a r g e T a x / 6 6 2 d a t e d 2 5 - 2 - 2 0 1 5 p u b l i s h e d i n t h e O f f i c i a l G a z e t t o , E x t r a o r d i n a r y N o . 4 , S e r i e s I I N o . 4 7 d a t e d 2 5 - 2 - 2 0 1 5 .
I n e x e r c i s e o f t h e p o w e r s c o n f e r r e d b y S e c t i o n 1 0 o f t h e G o a , D a m a n a n d D i u B a r g e T a x A c t , 1 9 7 3 ( A c t 1 0 o f 1 9 7 3 ) ( h e r e i n a f t e r r e f e r r e d t o a s t h e " S a i d A c t " ) , t h e G o v e r n m e n t o f G o a , b e i n g o f t h e o p i n i o n t h a t i t i s n e c e s s a r y a n d e x p e d i e n t i n t h e p u b l i c i n t e r e s t s o t o d o , h e r e b y f u r t h e r e x e m p i s
t h e b a r g e s w h i c h , p r i o r t o 1 1 t h d a y o f S e p t e m b e r , 2 0 1 2 , w e r e u s e d e x c l u s i v e l y f o r t r a n s p o r t a t i o n o f m i n e r a l o r e i n t h e w a t e r w a y s c o m p r i s e d w i t h i n t h e S t a t e of G o a , from t h e p a y m e n t o f t a x l e v i e d u n d e r S e c t i o n 3 o f t h e s a i d A c t , s u b j e c t t o t h e f o l l o w i n g c o n d i t i o n s , n a m e l y : -
( i ) t h e t a x e x e m p t i o n c a n b e a v a i l e d t i l l t h e d a t e o f r e s u m p t i o n o f t h e m i n i n g a c t i v i t y i n t h e S t a t e o f G o a , a n d t h e r e a f t e r , t h e b a r g e o w n e r s s h a l l p a y s u c h t a x o n p r o - r a t a b a s i s f o r t h e r e m a i n d e r o f t h e p e r i o d o f t h i s f i n a n c i a l y e a r ;
( i i ) f o r c l a i m i n g a b o v e t a x e x e m p t i o n , t h e r e g i s t e r e d o w n e r s h a l l s u b m i t a n A f f i d a v i t t o t h e e f f e c t t h a t h i s b a r g e h a s n o t b e e n u s e d f o r t h e p u r p o s e o f t r a n s p o r t a t i o n o f a n y t y p e of g o o d s s i n c e 1 1 t h d a y o f S e p t e m b e r , 2 0 1 2 , t i l l t h e d a t e o f s w e a r i n g o f s u c h A f f i d a v i t ;
( i i i ) f o r c l a i m i n g a b o v e t a x e x e m p t i o n , t h e r e g i s t e r e d o w n e r s h a l l s u b m i t t h e o f f i c i a l l o g b o o k f o r v e r i f i c a t i o n o f t r a n s p o r t a t i o n o f g o o d s t o t h e D e p u t y C a p t a i n o f P o r t s , M o r m u g a o ; a n d
( i v ) i n c a s e t h e r e g i s t e r e d o w n e r u s e s o r c a u s e s t o b e u s e d h i s b a r g e f o r t r a n s p o r t a t i o n o f a n y t y p e o f g o o d s , h e s h a l l n o t b e e l i g i b l e f o r t a x e x e m p t i o n u n d e r t h i s N o t i f i c a t i o n .
B y o r d e r a n d i n t h e n a m e o f t h e G o v e r n o r o f G o a .
C a p t . James Braganza, C a p t a i n of P o r t s & e x o f f i c i o J o i n t S e c r e t a r y .
P a n a j i , 1 3 t h J u l y , 2 0 1 5 .
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G - ' V i i T . i i i e r i t '^-i i u i n ; . P r e s s ,
M a h : . t n i ; . G a n . d h i R . v . d P a i i n j i - G o a 4 0 3 ( ' ( ' I
P R K i - ! ! I.Of
