The Goa Daman and Diu Barge (Taxation on Goods) Act, 1985
The Goa Daman and Diu Barge (Taxation on Goods) Act, 1985
The Goa, Daman and Diu Barge (Taxation on Goods) Act, 1985 mandates a tax on goods, including minerals, transported by mechanically powered barges along designated inland waterways in Goa, Daman, and Diu. It applies to registered barge owners, requiring them to file monthly returns and pay tax at a fixed rate per tonne, with exemptions for government-owned cargo. The law establishes tax officers to assess returns, collect payments, audit records, and inspect vessels. It also outlines penalties for tax evasion, non-payment, or late filings, allowing authorities to seize barges for unpaid debts. This Act provides revenue for local infrastructure maintenance while regulating commercial water transport.
- 0. Preamble
- 1. Short title, extent and commencement
- 2. Definitions
- 3. Levy of tax on Goods
- 4. Submission of returns
- 5. Tax to be paid every month into Government Treasury
- 6. Procedure where no returns are submitted, etc.
- 7. Taxes escaping assessment
- 8. Penalty for non-payment of tax
- 9. Recovery of tax, etc.
- 10. Appeal against demand
- 11. Maintenance of accounts and registers
- 12. Power to order production of accounts
- 13. Powers of entry and inspection
- 14. Composition of tax
- 15. Drawback, set off, refund, etc.
- 16. Offences, penalties and competent Court
- 17. Offences by companies
- 18. Composition of offences
- 19. Officers to be public servants
- 20. Bar of certain proceedings
- 21. Limitation for suits and prosecutions
- 22. Power to make rules
PDF: pending for this language.