Levy and collection of Cess.

Tax200011 sections

Statutory text

(1) There shall be levied and collected a cess on fluid milk in the State of Goa upon use of any facilities, infrastructure or any other amenities belonging to or provided by the State for consumption, at rates as may be prescribed, retrospectively or prospectively by the Government by Notification.
(2) The cess shall be assessed, levied and collected in such manner, and in such instalments, if any, as may be prescribed.
(3) The cess levied shall be in addition to any other taxes, permission fees, licence fees.

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