The Goa, Daman and Diu Barge Tax Rules, 1975.

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.