Bare Act
The Goa Barge Tax Act, 1973
Tax197320 sections
This Act imposes a tax on barges used for transporting minerals within the Union territory of Goa, Daman, and Diu. It applies to registered owners or anyone in possession or control of mechanically propelled watercraft used for this purpose. The tax is collected quarterly based on rates set by the government, and owners must obtain a tax licence to legally operate their barges in the territory. The legislation ensures the government generates necessary revenue from the barge industry while effectively regulating the transport of minerals in the region.
- 0. Preamble
- 1. Short title, extent and commencement
- 2. Definitions
- 3. Levy of tax
- 4. Declaration and payment of tax
- 5. Issue of tax token and tax licence
- 6. Additional declaration
- 7. Payment of additional tax
- 8. Liability to pay arrears of tax of person succeeding to the ownership, possession or control of barges
- 9. Refund of tax
- 10. Exemptions
- 11. Penalty payable when tax not paid
- 12. Arrears of tax and penalty recoverable as arrears of land revenue
- 13. Power to issue and detain in case of non-payment of tax
- 14. Appeal
- 15. Power of the taxation authority to stop a barge
- 16. Penalty
- 17. Cognizances of offence etc
- 18. Protection of action done under the Act and bar to the jurisdiction
- 19. Power to make rules
PDF: pending for this language.