The Goa Barge Tax (Amendment) Act, 2012

DISCLAIMER: This document is being furnished to you for your information by PRS Legislative Research (PRS).The contents of this document have been obtained from sources PRS believes to be reliable.These contents have not been independently verified, and PRS makes no representation or warranty as to the accuracy, completeness or correctness.In some cases the Principal Act and/or Amendment Act may not be available.Principal Acts may or may not include subsequent amendments.For authoritative text, please contact the relevant state department concerned or refer to the latest government publication or the gazette notification.Any person using this material should take their own professional and legal advice before acting on any information contained in this document.PRS or any persons connected with it do not accept any liability arising from the use of this document.PRS or any persons connected with it shall not be in any way responsible for any loss, damage, or distress to any person on account of any action taken or not taken on the basis of this document. The Goa, Daman and Diu Barge Tax Act, 1973 Act10of1973 Keyword(s): Barge, Quarter, Registered Owner, Tax Licence, Tax Token Amendment appended: 7 of 2012

Manual of Goa Laws (Vol. I) – 461 – Barge Tax Act

THE GOA, DAMAN AND DIU BARGE TAX ACT, 1973

the Official Gazette, Series I No. 15 dated 12-7-1973. 2. The Goa, Daman and Diu Barge Tax (Amendment) Act, 1976 (Act 8 of 1976) [15-5-1976] published in the Official Gazette, Series I No. 9 dated 27-5-1976.

[15-5-1976] published in the Official Gazette, Series I No. 9 dated 27-5-1976.

published in the Official Gazette, Series I No. 29 dated 14-10-1993.

published in the Official Gazette, Series I No. 6 dated 16-5-2000.

the Official Gazette, Series I No. 21 (Ext. No. 2) dated 24-8-2004.

published in the Official Gazette, Series I No. 45 (Extraordinary) dated 5-2-2010.

1. Short title and commencement.— (1) These rules may be called the Goa, Daman and Diu Barge Tax Rules, 1975.

1. (2) They shall come into force at once. 2. Definition.— In these rules, unless the context otherwise requires—
   • (a) “Act” means the Goa, Daman and Diu Barge Tax Act, 1973 (10 of 1973); 2[“(aa) “Administrative Tribunal”, means, the Administrative Tribunal constituted under the Goa, Daman and Diu Administrative Tribunal Act, 1965 (Act No. 6 of 1965);”]
   • (b) “Calibration of Barge” means the carrying capacity of the barge with reference to its structural strength, reserve buoyancy and safe working height above water level;
   • (c) “Capacity of the barge” means the dead-weight carrying capacity of the barge;
   • (d) “Form” means a form appended to these rules;
   • (e) “Section” means a Section of the Act;
   • (f) “Tonne” means a metric tonne. 3. Declaration.— (1) Every registered owner or person having possession or control of a barge already in use in the Union Territory shall, before the expiry of 60 days from the date of coming into force of these rules, fill up and sign a declaration in Form “A” and send it by registered post or present it in person or by an agent to the Taxation Authority.
2. (2) In case of a new barge or in case of a barge registered outside the Union territory the registered owner or the person having possession or control of such barge shall, before the barge is put to use in the inland waters of the Union Territory, fill up and sign the declaration in Form “A” and deliver the same to the Taxation Authority.
3. (3) A fresh declaration shall be made every time the payment of tax is made.
4. (4) The Form of declaration shall be obtained from the Taxation Authority and the declaration shall be delivered along with the tax licence by the registered owner either in person or through an agent or by post to the Taxation Authority. Inserted by (Amendment) Rules, 1978 (published in the Official Gazette, Series I No. 6 dated 11-5-1978).

Manual of Goa Laws (Vol. I) – 468 – Barge Tax Act

4. Additional declaration.— After submitting the declaration in Form “A” if the barge is so altered as to change her carrying capacity, the person responsible to submit the declaration in Form “A” shall within 30 days of carrying out such alteration, sign and deliver a declaration in Form “B” to the Taxation Authority. 5. Special declaration.— The Taxation Authority on receiving information that any person keeps a barge for use in the inland waters of the Union Territory, may require him to fill up, sign and deliver a declaration in Form “A” and may serve upon him a notice in Form “C”. This notice may be sent to the person by post or may be served upon him in person, or, if service cannot be made upon him in person, upon any adult male member or a servant of his family. If the notice cannot be served in the manner aforesaid it may be served by affixing it to some conspicuous part of his place of residence or business and in such other manner as the Taxation Authority may deem fit. 6. Levy of tax.— Every owner or the person having possession or control of a barge in the Union territory shall pay to the Government a tax at the rates specified in the table below: TABLE

100 tonnes and above Rs. 20.00 per annum per tonne”. ] Note: When tax is not paid for the whole year at a time, but is paid for one or more quarters at a time, the tax so payable for each quarter shall be an amount equal to one-fourth of the annual tax plus ten per cent of that amount. Provided that the tax payable on such barge for the month of March, 1971, shall be the amount equal to one twelfth of the annual amount of tax payable on such barge. 7. Calibration of barge for levy of Tax.— For the purpose of levy of tax, the Taxation Authority

4[shall within fifteen days of survey under the Inland Vessels Act, 1917] require the barge to be calibrated.

If any person contravenes the provision of rule 7, fine of Rs. 100/- shall be imposed which shall be paid within 10 days from the date of receipt of the order of the Taxation Authority by the person concerned. For any subsequent delay in calibrating the barge, a further fine of Rs. 100/- each for every fifteen days or fraction thereof shall be imposed.]

These words and figures have been substituted for the words and figures “350 tonnes and above .... Rs 7.50/-” by (Second Amendment) Rules, 1986 (O. G.), Series I No. 9 (Extraordinary No. 3) dated 2-6-1986. Earlier the same was amended by (First Amendment) Rules, 1976. Substituted for the word “may” by (Third Amendment) Rules, 1986 (O. G., Series I No. 31 dated 30-10-1986). Inserted by (Third Amendment) Rules, 1986 (O. G., Series I No. 31 dated 30-10-1986).

Manual of Goa Laws (Vol. I) – 469 – Barge Tax Act

The tax shall be paid in advance either in cash or by Treasury challan in the office of Taxation Authority as under: a) For the period from 1-3-1971 to 30-6-1975 within a period of six months from the date of coming into force of these rules; and b) For the subsequent period in the manner stipulated below: i) For the quarter July-September, before 30th June. ii) For the quarter October-December, before 30th September. iii) For the quarter January-March, before 31st December. iv) For the quarter April-June, before 31st March. v) For the newly registered barge on the date of its registration in respect of the quarter in which it is registered and subsequently in the manner specified in paras (i) to (iv). vi) For a barge not registered in the Union Territory, before it starts plying in the Inland waters of the Union Territory: Provided that the tax for the barges under (v) and (vi) above shall be charged for the whole quarter in which they are put to use.

When a person pays an instalment of tax or satisfies the Taxation Authority that he has been exempted from the payment of tax under Section 10 of the Act, the Taxation Authority, shall issue a tax licence and a tax token in Form ‘D’ and ‘E’, respectively, to such person and shall enter in the token the amount paid or the word ‘EXEMPT’ as the case may be.

1. (1) Before imposing a penalty under 6[section 11] of the Act, the Taxation Authority shall call upon the person concerned to show cause why the penalty should not be imposed. He shall record a brief memorandum of the facts of the case and a finding with a brief statement of his reasons for the findings.
2. (2) Any penalty so imposed shall be paid along with tax due within 10 days from the receipt of the order of the Taxation Authority by the person concerned.

The Captain of Ports or the Deputy Captain of Ports or any other person duly authorised in writing by either of them may seize and detain any barge in respect of which tax is due under the Act, until the tax due in respect of the barge is paid.

No person shall ply or cause to be plied any barge unless a valid tax licence is displayed in a conspicuous part of the barge.

1. (1) Any holder of a tax token or tax licence which has been lost or destroyed or defaced or torn, may apply to the Taxation Authority for the issue of a duplicate tax token or tax licence, as the case may be, and the These words and figures have been substituted for the words and figures “section 16” by (Amendment) Rules, 1978 (O. G., Series I No. 6 dated 11-5-1978).

Manual of Goa Laws (Vol. I) – 470 – Barge Tax Act

Taxation Authority shall, if he is satisfied, after making enquiries that duplicate may properly be issued, issue a duplicate token or licence.

1. (2) Duplicate token or licence shall bear the words “duplicate” in bold red letters written or stamped across it.
2. (3) Fee for issue of a duplicate token and duplicate licence shall be Rupees five and Rupees ten, respectively. 7[“14. Declaration of non-use.— The registered owner of, or any person who has possession or control of a barge without intending to use or keep for such use a barge in the inland waters of the Union Territory and desiring to be exempted from payment of tax on that account shall, before the commencement of the quarter referred to in rule 8 and during which the barge is not intended to be used, submit a declaration in Form ‘F’ to the Taxation Authority alongwith the tax licence and the tax token and giving the complete address where the barge shall be kept.”]

— (1) Any person who is aggrieved by any order or direction of the Taxation Authority or any other officer or authority under this Act may file an appeal before the Administrative Tribunal constituted under the Goa, Daman and Diu Administrative Tribunal Act, 1965, in such manner, within such time and on payment of such fees as may be prescribed.

1. (2) Every appeal filed under sub-section (1) shall be heard in such manner as may be prescribed.

1. (1) Any person claiming a refund under Section 9 or on the ground that he has paid more tax than is due from him, shall submit an application to the Taxation Authority stating the ground on which the refund is claimed.
2. (2) Every such application shall be accompanied by the tax licence and tax token issued in respect of such barge.

1. (1) If on receipt of an application under Rule 15 the Taxation Authority, after making such inquiry as he deems necessary, is satisfied that a refund is admissible, he shall calculate the amount of refund due and issue to the applicant the licence after making entries thereon of any refund admitted together with a fresh tax token if the tax on the barge is levied at a rate different from that at whcih it was originally levied. If the rate of Tax is not altered, the original Tax token shall be returned to the applicant.
2. (2) The Taxation Authority shall also issue a certificate of refund in Form ‘H’.
3. (3) If refund is not sanctioned, the Taxation Authority shall inform the applicant accordingly, stating the grounds of refusal.

Where a tax on any barge has been paid for any period and it is proved to the satisfaction of the Taxation Authority that the barge has not been used

Substituted by (Third Amendment) Rules, 1979, published in the Official Gazette, Series I No. 51 dated 22-3-1979.

The original Rule 14 reads as follows: “14. Declaration of non-use.– (1) The registered owner of, or any person who has possession or control of a barge without intending to use or keep for such use a barge in the inland waters of the Union Territory and desiring to be exempted from payment of tax on that account shall, before the commencement of the quarter referred to in rule 8 and during which the barge is not intended to be used, submit a declaration in Form ‘F’ to the Taxation Authority alongwith the tax licence and the tax token and giving the complete address where the barge shall be kept.

1. (2) Notwithstanding anything contained in sub-rule (1), if such owner or person proves to the satisfaction of the Taxation Authority, subject to such conditions as may be required by him in this behalf, that the barge was not used or kept for use, during the period for which tax has not been paid, the Taxation Authority may certify that such barge has not been used or kept for use during such period, in form ‘G’. ”

Manual of Goa Laws (Vol. I) – 471 – Barge Tax Act during the whole of that period or a continuous part thereof not being less than six continuous months, refund shall be made according to the following scale—

i) The barge has not plied for not less than six months. 40% of the tax paid. ii) The barge has not plied for the full year. 80% of the tax paid.

8[“18. Appeal.— (1) Every appeal under Section 14 of the Act shall be made in the form of petition addressed to the Administrative Tribunal and the decision of the said Administrative Tribunal thereon shall be final;

1. (2) The petition of appeal shall be presented in person or through a legal practitioner or a recognised agent or may be sent by registered post.
2. (3) Every petition shall state succinctly the grounds on which the order appealed from is attached and shall bear the signature or thumb impression of the appellant or applicant and shall also contain a brief statement of facts on which the appellant or applicant relies in support of his appeal or petition and the grounds of his objection to the order against which the appeal or petition is made. It shall further be accompanied by necessary document in proof of payment of tax and the penalty, if any, and that may be due as per the order passed by the Taxation Authority or any other officer or authority under the Act.

— (1) No suit, prosecution or other legal proceedings shall lie against any person for anything in good faith done or intended to be done under this Act.

1. (2) No Civil Court shall have jurisdiction to settle, decide or deal with any question or to determine any matter which is by or under this Act required to be settled, decided or dealt with or to be determined by the Taxation Authority or any other officer or authority appointed under this Act.

1. (1) Every petition of appeal shall be filed within sixty days of the date of the order appealed against.
2. (2) In computing the period of limitation, the provisions of sections 4, 5 and 12 of the Limitation Act, 1963, shall, so far as they are applicable, apply to all the petitions of appeal or application.

Every memorandum of appeal or application to the Administrative Tribunal made under the Act, shall bear a Court Fee Stamp of Rs. 50/-.

1. (1) The following fee shall be payable by person desirous of obtaining any copy from the records maintained under the Act and the Rules.
   • (a) certificates of receipt of cash or duplicate copy of challan ... Rs. 2/-
   • (b) copy of final original order passed by the taxation authority or any other officer or authority under the Act ... Rs. 5/-
   • (c) copy of final order passed on appeal ... Rs. 5/-
   • (d) copy of any application objection, petition, affidavit or statement made by a party or witness ... Rs. 5/- Rules 18 to 23 have been inserted by (Amendment) Rules, 1978, published in the Official Gazette, Series I No. 6 dated 11-5-1978.

Manual of Goa Laws (Vol. I) – 472 – Barge Tax Act

1. (2) The fee payable under this rule may be paid in such manner as the Government may from time to time determine.

Procedure to be followed by the Administrative Tribunal in deciding appeals.— The Administrative Tribunal in deciding appeal under the Act shall have the same powers and shall follow the same procedure provided for in this behalf in the Goa, Daman and Diu Administrative Tribunal Act, 1965 (Act No. 6 of 1965), as if the appeal was filed under the said Act.

These rules shall also apply to all the appeals pending immediately before the commencement of the Goa, Daman and Diu Barge Tax (Amendment) Rules, 1978 and the requirements, if any, to be carried out in accordance with these rules shall be complied with by the appellant within thirty days from the date of coming into force of the said Rules.”]

Manual of Goa Laws (Vol. I) – 473 – Barge Tax Act

FORM ‘A’ (See Rule 3 of the Goa, Daman and Diu Barge Tax Rules, 1975) Declaration ......................................... ......................................... Date: The Taxation Authority, Panaji/Mormugao. Dear Sir, Subject: Application for issue of tax token and tax licence for m. v. ............... O. No. ...... of ....... I/We ... of .... owner(s) of the barge.... request that tax token and tax licence under the Goa, Daman and Diu Barge Tax Rules, 1975, may be issued in respect of the barge for the quarter/year ending..... The particulars of the barge are as under: 1. Name of barge: .... 2. Official No. .... 3. Port of Registry: ..... 4. Gross Tonnage .... 5. Name and address of owners:..... 6. Carrying capacity: ... Tonnes. *The tax in respect of the barge for the quarter ending ............ has been paid under challan No.......... *The barge is newly built and. has not started to ply in the Inland Waters of Goa, Daman and Diu. I/We undertake to produce the certificate of Registration of the barge, if required by you.

Yours faithfully

........................ Owner *Strike off whichever is not applicable _______

FORM ‘B’ (See Rule 4 of the Goa, Daman and Diu Barge Tax Rules, 1975) Additional Declaration ..................... ..................... Date: To, The Taxation Authority, Panaji/Mormugao. Dear Sir, I/we ... of owner (s) of the barge .... Official No. ... hereby report that the following alterations have been carried out on the barge on ... I/We therefore apply for issue of fresh tax token for the

Manual of Goa Laws (Vol. I) – 474 – Barge Tax Act additional tax for the quarter/year ending ...... and/or/registration of the alterations in the tax licence, as required. Particulars of alterations: ... ... ...

The gross tonnage of the vessel is now ... and her carrying capacity is now ... tonnes.

Yours faithfully,

... Owner ––––––– FORM ‘C’ (See Rule 5 of the Goa, Daman and Diu Barge Tax Rules, 1975) Special Notice To, ......................................... ........................................

Take notice that you are hereby required to fill up, sign and deliver to the undersigned the form of declaration enclosed in respect of every barge kept by you for use, and to pay the tax due on every such barge before the expiration of 14 days from the date of service of this notice. Failure to deliver the declaration or to pay tax will render you liable for a penalty under the Goa, Daman and Diu Barge Tax Act, 1973. Signature of Taxation Authority. ––––––– FORM ‘D’ (See Rule 9 of the Goa, Daman and Diu Barge Tax Rules, 1975) (In Booklet Form) Cover page (Outer) CAPTAIN OF PORTS ORGANISATION Goa, Daman and Diu Tax Licence s. m./m. v. ... Note: This tax licence shall be kept on board the vessel and available for inspection at all times. (Inside cover page (blank) 1st page: Government of Goa, Daman and Diu Captain of Ports Organisation Tax Licence No..... Name of vessel: ... Official No.... Port of Registry:... Gross tons:...

Manual of Goa Laws (Vol. I) – 475 – Barge Tax Act

Name and address of owner:... Carrying capacity... Issued at Panaji/Mormugao, this ... day of... 19 ...

Taxation Authority

Government of Goa, Daman and Diu Panaji/Mormugao. Pages 2, 3 and 4. (Endorsements) Pages 5 to ... No. ...

1) Barge tax of Rs. ... P. in respect of the barge described at page 1, paid under challan No. ... of ... at the rate of Rs.......... per tonne. This licence is valid for the quarter/Year ending ........ Panaji/Mormugao, ... day of... 19 ...

Taxation Authority,

Government of Goa, Daman and Diu Panaji/Mormugao. Office Stamp

2) Barge tax of Rs. ... P. in respect of the barge described at page 1 paid under challan No.... of...... at the rate of Rs......... per ton ... 19 ...

This licence is valid for the quarter/year ending ...

Panaji/Mormugao ... day of ...19 ....

Taxation Authority,

Government of Goa, Daman and Diu Panaji/Mormugao. Office Stamp Nos. 3 to 4: Same as 2. Back Cover: Outside and inside: Blank. _______ FORM ‘E’ (See Rule 9 of the Goa, Daman and Diu Barge Tax Rules, 1975) Tax Token

Manual of Goa Laws (Vol. I) – 476 – Barge Tax Act

FORM ‘F’ (See Rule 14 (1) of the Goa, Daman and Diu Barge Tax Rules, 1975) Declaration of Non-use Form of intimation of non-use in respect of a Barge. I/We ... residing at/having principal place of business at ... registered owner/person in possession or control of Barge ... in respect of which tax has been paid upto ... to the Taxation Authority ... hereby declare that I/We shall not use or keep for use in Goa/Daman/Diu the said barge during the period from ... to ... and I further declare that I shall keep the barge during the aforesaid period at the following place, namely.... (here insert full address of the place where barge is kept) and that I shall not remove it from that place without the previous permission of the Taxation Authority.

Signature of the Applicant. _______

FORM ‘G’ (See Rule 14 (2) of the Goa, Daman and Diu Barge Tax Rules, 1975) Certificate of Non-use This is to certify that non-use in respect of barge ... No.... owned by Shri/Sarvashri ... has been accepted for the period from ... to.... Date Taxation Authority _______

FORM ‘H’ (See Rule 16 of the Goa, Daman and Diu Barge Tax Rules, 1975) Certificate of Refund To, The Treasury Officer,

Sir, I, ... Taxation Authority Panaji/Mormugao, hereby certify that Shri/Sarvashri ... having paid on ... the amount of Rs. ... as tax on the barge ..... bearing No. ..... for ... is entitled to a refund of Rs. ....... on account of reasons mentioned at item No. ... of the following items:

1. (1) That the said barge ... O. No. ... has been exempted from payment of tax on account of (non-use).
2. (2) That he/they/has/have been issued registration of the barge...

Manual of Goa Laws (Vol. I) – 477 – Barge Tax Act

1. (3) That the barge ... is liable to tax at a lower rate.
2. (4) That he/they has/have paid more tax than is due from him/them. A note of refund has been made on the original document. Please pay to ... Rupees ... (in words) / Rs. ... (in figures) on account of the refund. Date:... Signature of the Taxation Authority. By order and in the name of the Lt. Governor of Goa, Daman and Diu. P. Noronha, Under Secretary, Industries and Labour Department. Panaji, 20th March, 1975. (Published in the Official Gazette, Series I No. 2 dated 10th April, 1975). ______ GOVERNMENT OF GOA Department of Inland Waterways Office of the Captain of Ports ___ Notification D-12028/5/Part/1462 In exercise of the powers conferred by section 3 of the Goa, Daman and Diu Barge Tax Act, 1973 (Act 10 of 1973) the Government of Goa hereby fixes the rates of tax to be levied and collected on all barges used or kept for use in this State as specified in the Schedule below:

Capacity of Barge Maximum annual rate per ton (a) less than 650 tons Rs. 35.00 (b) 650 tons and less than 1000 tons Rs. 40.00 (c) 1000 tons and less than 1600 tons Rs. 48.00 (d) 1600 tons and above Rs. 60.00 This Notification shall come into force with immediate effect. By order and in the name of the Governor of Goa. Capt. A. P. Mascarenhas, Captain of Ports and Ex-Officio Joint Secretary. Panaji, 23rd June, 2000. (Published in the Official Gazette, Series II No. 15 dated 13-7-2000). Panaji, 23rd August, 2012 (Bhadra 1, 1934) SERIES I No. 21 Reg. No. GR/RNP/GOA/32RNI No. GOAENG/2002/6410 PUBLISHED BY AUTHORITY Suggestions are welcome on e-mail: dir–gpps.goa@nic.in 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 of 2012), which has been passed by the Legislative Assembly of Goa on 1-8-2012 and assented to by the Governor of Goa on 21-8-2012, is hereby published for general information of the public. Sharad G. Marathe, Joint Secretary (Law). Porvorim, 23rd August, 2012. _________ The Goa 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). Be it enacted by the Legislative Assembly 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 the Goa 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 Tax Act, 1973 (Act 10 of 1973) (hereinafter referred to as the “principal Act”), the following Schedule shall be substituted, namely:— “SCHEDULE (See section 3) Capacity of Barge Maximum annual rate per ton (a) Less than 1000 tonsRs. 100.00 (b) 1000 tons and aboveRs. 200.00 Note:— When tax is not paid for the whole year at a time, but is paid for one or more quarters at a time, the tax so payable for each quarter shall be an amount equal to one-fourth of the annual tax plus ten percent of that amount.”. 3. Repeal and saving.— (1) The Goa Barge Tax (Amendment) Ordinance, 2012 (Ordinance No. 2 of 2012) is hereby repealed. (2) Notwithstanding such repeal, anything done or any action taken under the principal Act, as amended by the said Ordinance, shall be deemed to have been done or taken under the principal Act, as amended by this Act. Secretariat, PRAMOD V. KAMAT Porvorim-Goa, Secretary to the Govt. of Goa, Dated: 23-8-2012. Law Department (Legal Affairs). __________ Notification 7/5/2012-LA The Goa Barge (Taxation on Goods) (Amendment) Act, 2012 (Goa Act 8 of 2012), which has been passed by the Legislative Assembly of Goa on 1-8-2012 and assented to by the Governor of Goa on 21-8-2012, is hereby published for general information of the public. Sharad G. Marathe, Joint Secretary (Law). Porvorim, 23rd August, 2012.