The Goa Barge Tax (Amendment) Act, 2012
The Goa Barge Tax (Amendment) Act, 2012
Tax201226 sections
This law regulates the taxation of barges operating in the Union Territory of Goa, Daman, and Diu. It applies to registered owners or anyone in possession or control of a barge used in the inland waters of the territory. The Act requires these individuals to file specific declarations regarding the barge's capacity and obtain a tax licence. It also mandates fresh declarations whenever the barge is altered or tax is paid. By imposing these requirements, the government ensures that barge operators contribute to the state's revenue and adhere to safety and operational standards for water transport.
- 0. Preamble
- 1. The Goa, Daman and Diu Barge Tax Act, 1973 (Act 10 of 1973) published in
- 2. The Goa, Daman and Diu Barge Tax (Amendment) Act, 1976 (Act 8 of 1976)
- 3. The Goa Barge Tax (Amendment) Act, 1993 (Act 19 of 1993) [4-9-1993]
- 4. The Goa Barge Tax (Amendment) Act, 2000 (Act 10 of 2000) [12-5-2000]
- 5. The Goa Barge Tax (Amendment) Act, 2004 (Act No. 17 of 2004) published in
- 6. The Goa Barge Tax (Amendment) Act, 2010 (Act No. 2 of 2010) [2-2-2010]
- 7. The Goa, Daman and Diu Barge Tax Rules, 1975.
- 7A. Penalty for failing to calibrate barge as required under rule 7.
- 8. Mode of payment.
- 9. Issue of Tax Licence and Tax Token.
- 10. Penalty for failure to pay tax.
- 11. Power to seize and detain in case of non-payment of tax.
- 12. Display of tax licence.
- 13. Duplicate of Tax Token or Tax Licence.
- 14. Appeal.
- 15. Refund of Taxes.
- 16. Certificate of refund.
- 17. Scale of refund.
- 18. Protection of action done under the Act and bar to the jurisdiction.
- 19. Limitation.
- 20. Court Fee.
- 21. Fees for copies.
- 22. Pending such determination, the fee may be paid in the form of court fee stamps.
- 23. Savings.
- Schedule. Schedule
PDF: pending for this language.