The Goa Non-Biodegradable Garbage (Control) Act, 1996

GOVERNMENT OF GOA Department of Law and Judiciary Legal Affairs Division

Notification 7-4-1997/LA The Goa Non-Biodegradable Garbage (Control) Act, 1996 (Goa Act 5 of 1997), which has been passed by the Legislative Assembly of Goa on 18-12-1996 and assented to by the Governor of Goa on 12-3-1997, is hereby published for general information of the public. P. V. Kadneker, Joint Secretary (Law). Panaji, 17th March, 1997.

The Goa Non-Biodegradable Garbage (Control) Act, 1996 (Goa Act No. 5 of 1997) [12-3-1997] AN ACT to prevent throwing, or depositing non-biodegradable garbage in public drains, roads and place open to public view in the State of Goa and for matter connected therewith or incidental thereto. Be it enacted by the Legislative Assembly of Goa in the Forty-seventh Year of the Republic of India as follows:—

1. (1) The Act may be called the Goa Non-Biodegradable Garbage (Control) Act, 1996.
2. (2) It extends to the whole of the State of Goa.
3. (3) It shall come into force on such date as the State Government may, by notification, in the Official Gazette appoint and different dates may be appointed for different areas.

In this Act, unless the context otherwise requires,—

1. (a) “biodegradable garbage” means the garbage or waste materials capable of being destroyed by the action of living beings; “ 1[(aa) “brand owner” means a person or a company who manufactures and sells any commodity under a registered brand label;];

2[(ab) “commercial establishment” means an establishment used for commercial purposes, such as, bars, shacks, restaurants, private offices, fitness clubs, retail stores, banks, financial institutions, supermarkets, auto and boat dealerships, etc. and other such establishments;]

3[(ac) “consideration” means “consideration” as defined in clause (31) of section 2 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017)]

4[(ad) “bulk waste generator” means an industry, a hotel, restaurant or an establishment generating more than 50 kg. per day of non-biodegradable garbage;

1. (ae) “waste collector” means a person who is involved in the collection, segregation, sorting, sale and purchase of waste materials including recyclable materials and includes waste trader;
2. (af) “materials recovery facility (MRF)” means a facility where solid waste other than wet waste and horticulture waste, can be temporarily stored by the local body or any entity authorized by local body to facilitate segregation and sorting of collected waste including biodegradable plastic as well as compostable plastic, and transfer of recyclables and non-recyclables to authorized recyclers or waste processors from various components of waste;
3. (ag) “disposal” means final and safe disposal of the waste as specified in Schedule through recycler or by the co-processor;
4. (ah) “refused derived fuel” (RDF) means fuel derived from combustible waste like plastic, wood, pulp or inorganic waste, other than chlorinated materials, in the form of pellets or fluff produced by drying, shredding, dehydrating and compacting of solid waste;”]
5. (b) “house gully” means a passage or strip of land constructed, set apart or utilised for the purpose of serving as or carrying a drain or affording access to the latrine, urinals, cesspool or other receptacle for filth or other polluted matter, by persons employed in the clearing thereof in the removal of such matter therefrom;

5[(ba) “Importer” means a person who imports non-biodegradable packaging product or products;];

6[(bb) “inert waste” means waste which is neither chemically nor biologically reactive and will not decompose;]

1. (c) “local authority” means 7[a Municipal Corporation, a Municipal Council], a Zilla Panchayat or a Panchayat constituted, or continued, under any law for the time being in force;
2. (d) “market” includes any place where persons assemble for exposing for sale, meat, fish, fruits, vegetables, food or any other articles for human use or consumption with or without the consent of the owner of such place notwithstanding that there may

be no common regulation for the concourse of the buyers and the sellers and whether or not any control is exercised over the business of or the person frequenting, the market by the owner of the place or by any other persons;

1. (e) “non-biodegradable garbage” means the waste garbage or material which is not biodegradable garbage and includes polyethylene, nylon and other plastic goods such as P. V. C. polypropylene and polystyrene which are not capable of being destroyed by an action of living beings and are more specifically included in the schedule to this Act;,
2. (f) “occupier” includes,—
   • (i) any person who for the time being is paying or is liable to pay to the owner the rent or any portion of the rent of the land or building in respect of which such rent is paid or is payable;
   • (ii) an owner in occupation of or otherwise using his land or building;
   • (iii) a rent free tenant of any land or building; 8[ ]
   • (iv) any person who is liable to pay to the owner damages for the use and occupation of any land or building; 9[and] 10[(v) any person who is in charge of any place owned by the Central or State Government, Government Company or Corporation, or any place where exhibitions and other events are organized;]
3. (g) “Official Gazette” means the Official Gazette of the Government; 11[(ga) “outward supply” means “outward supply” as defined in clause (83) of section 2 of the Goa Goods and Service Tax Act, 2017 (Goa Act 4 of 2017);]
4. (h) “owner” includes a person who for the time being is receiving or is entitled to receive, the rent of any land or building, whether on his own account or on account of himself and others or an agent, trustee, guardian or receiver for any other or who should so receive the rent or be entitled to receive it if the land or building or part thereof were let to a tenant;
   • (i) “place” means any land or building or part of a building and includes the garden, ground and outhouses, if any, pertaining to a building or part of a building;
5. (j) “place open to public view” includes any private place, building, monument, fence or balcony visible to a person being in, or passing along, any public place;
6. (k) “prescribed” means prescribed by rules made under this Act; 12[(ka) “Producer” means person engaged in manufacture or import of products made out of non-biodegradable materials for packaging or wrapping the commodity;].
7. (l) “Public Analyst” means the person appointed or recognised to be the Government Analyst, in relation to any environmental laboratory established or recognized in the State under the provisions of the Environment (Protection) Act, 1986 (Central Act 29 of 1986).
8. (m) “public place” means any place which is open to use and enjoyment of the

public whether it is actually used or enjoyed by the public or not and includes a road, street, market, house-gully or way, whether a thoroughfare or not, and landing place to which public are granted access or have a right to resort or over which they have a right to pass; and

1. (n) “State Government” means the Government of Goa. 13[(o) “plastic” means material which contains as an essential ingredient a high polymer such as polyethylene (PE), polycarbonates (PC), high density polyethylene, vinyl, low density polyethylene, polypropylene, polystyrene (PS Styrofoam/Thermocol) resins, multi materials like Acrylonitrile Butadiene Styrene (ABS), Polyphenylene Oxide, Polycarbonate, Polyvinyl Chloride, Acetal, Acrylic, Cellulose Acetate, Cellulose Acetate Butyrate, Nylon, Polybutylene terephthalate and shall also include Non Woven Polypropylene, Multilayered co-extruder Polyterephthalate (PT), Polyamindes, Polymethylmethacrylate, Plastic microbeads.
2. (p) “plastic carry bags” means bags made from plastic material with or without handles used for the purpose of carrying or dispensing commodities but do not include bags that constitute or form an integral part of the packaging in which goods are sealed prior to use;
3. (q) “Styrofoam” is a type of expanded polystyrene used especially for making food containers and packing materials.] [3. Prohibition to throw garbage in public places, drains and sewage,— (1) No person, by himself or through another, shall knowingly or otherwise throw or cause to be thrown in drain, ventilation shaft, pipe and fittings, connected with the private or public drainage works, any non-biodegradable garbage or any biodegradable garbage in a non-biodegradable bag or container likely to—
   • (i) injure the drainage and sewage system;
   • (ii) interfere with the free flow or affect the treatment and disposal of drain sewage contents; and
   • (iii) be dangerous or cause a nuisance or be prejudicial to public health.

1. (2) No person shall, knowingly or otherwise, place or permit to be placed, except in accordance with such procedure and after complying with such safeguards as may be prescribed, any biodegradable or non-biodegradable garbage in any public place or in a place open to public view, unless—
   • (a) the garbage is placed in a garbage receptacle, or
   • (b) the garbage is deposited in a location designated, by a local authority having jurisdiction on an area for the disposal of garbage.]

drains, rivers, nallahs, waterbodies such as ponds, streams, vents, sewers, wells, lakes, land, quarries, etc.— (1) No person shall throw or cause to be thrown in drain, river, nallahs, ponds, streams, vents, sewers, lakes, land, quarry, private or public drainage or sewage system/work, any non- biodegradable garbage or any biodegradable garbage in a non-biodegradable bag or container likely to,—

1. (i) injure drainage and sewage system, pollute or contaminate water body, interfere with the free flow of water cause nuisance and create risk to public health;
2. (ii) affect the treatment and disposal of sewage contents; and
3. (iii) be prejudicial to public health, contamination of soil, surface water and ground water.

1. (2) No person shall, knowingly or otherwise, place or permit to be placed, except in accordance with such procedure and after complying with such safeguards as may be prescribed, any bio-degradable or non-biodegradable garbage in any public place or in a place open to public view, unless,—
   • (a) the garbage is placed in a garbage receptacle, or
   • (b) the garbage is deposited at a location identified, by local authority having jurisdiction over the area and earmarked for disposal of garbage.] 15[3(A). Prohibition on use of plastic carry bags, etc.— (1) No person shall manufacture, import, store, transport or sell plastic carry bags or items made up of plastic/Styrofoam such as, cups, straws, lids, cutlery, cello and poly film, metalised film, plastic cellophane paper and such other items as specified by the Government, by notification in the Official Gazette.
2. (2) No person including commercial establishment shall use or throw or cause to be thrown plastic carry bags and items specified in sub-section (1), in a public place.
3. (3) No person shall burn non biodegradable garbage in public place. Provided that provisions of this section shall not apply to export oriented units or units in special economic zones, notified by the Central Government, manufacturing their products against an order for exports. Such export oriented units shall not allow their products for sale and usage within the State of Goa.]

-biodegradable garbage.— It shall be the duty of the local authority, or any officer authorised by it to—

1. (a) place or provide or place in proper and convenient situation public receptacles, depots or places for temporary deposit or collection of non-biodegradable garbage;
2. (b) provide separate dustbins for temporary deposit of non-biodegradable garbage other than those kept and maintained for deposit of biodegradable garbage;
3. (c) provide for the removal of contents of receptacles, deposit and of the accumulation at all places provided or appointed by it under clause (a) of this section; and
4. (d) arrange for recycling of the non-biodegradable garbage collected under this Act.

Biodegradable garbage.— The Owner, Occupier, Producer, Importer and Brand Owner shall collect or cause to be collected from their respective land, buildings or locality, the non-biodegradable garbage and deposit or cause to be deposited the same in public receptacles or places provided for temporary deposit or collection of the non-biodegradable garbage or to the agency appointed for the purpose by following the procedure as specified by the Government by Notification in the Official Gazette.”.

[5. Duty of Owner, Occupier, Producer, Importer and Brand Owner to collect and deposit nonBiodegradable garbage and duty of the Bulk Waste Generator, Waste Collector, Recycler, Coprocessor.— (1) The Owner, Occupier, Producer, Importer and Brand Owner shall collect or cause to be collected from their respective land, buildings or locality, the non-biodegradable garbage and deposit or cause to be deposited the same in public receptacles or places provided for temporary deposit or collection of the non-biodegradable garbage or to the agency appointed for the purpose by following the procedure as specified by the Government by a Notification in the Official Gazette.

1. (2) The Bulk Waste Generator, Waste Collector, Recycler, Co-processor, shall register on the online portal of Goa State Pollution Control Board for carrying out disposal of waste as specified in the Schedule and shall obtain the authorization of Goa State Pollution Control Board by following the procedure as specified by the Government by a Notification in the Official Gazette.]

1. (1) Whoever contravenes any of the provisions of section 5 of this Act shall be punishable with:— (a) a fine of

Rs. 200/- for first offence, Rs. 500/- for the second offence, and Rs. 5000/- or with imprisonment which may extend to one month or with both, for every subsequent offence, when the offence is in relation to a residential house;

1. (b) a fine of Rs. 2000/- for first offence, Rs. 5000/- for the second offence, and Rs. 25000/- or with imprisonment for a term which may extend to six months or with both, for every subsequent offence, when the offence is in relation to a commercial establishment.] [5A. Penalty for contravening provision of Section 5.— (1) Whoever contravenes any of the provisions of Section 5 of this Act shall be punishable with, — (a) fine of Rs. 200/- (Rupees two hundred only) for the first offence, Rs.

500/- (Rupees five hundred only) for the second offence, and Rs. 5000/- (Rupees five thousand only) for every subsequent offence, when the offence is in relation to a residential house;

1. (b) fine of Rs. 25,000/-(Rupees twenty-five thousand only) for the first offence, Rs. 50,000/- (Rupees fifty thousand only) for the second offence, and Rs. 1,00,000/- (Rupees one lakh only) for every subsequent offence, when the offence is in relation to a commercial establishment.] [5A. Penalty for contravening provisions of Section 5.— Whoever contravenes the provisions of section 5 shall be liable to a penalty of,— (a) one thousand rupees for the first contravention, five thousand rupees for the second contravention and ten thousand rupees for every subsequent contravention, where such contravention relates to a residential house;
2. (c) Five thousand rupees for the first contravention, ten thousand rupees for

the second contravention and fifty thousand rupees for every subsequent contravention, where such contravention relates to a commercial establishment.].

1. (1) whoever contravenes provisions of sub-section (1) of section 3A shall be punishable with a fine of Rs. 50,000/- (Rupees fifty thousand) for the first offence, Rs. 1,00,000/- (Rupees one lakh) for the second offence and Rs. 3,00,000/- (Rupees three lakhs), or with imprisonment which may extend to three months or with both for every subsequent offence.
2. (2) Whoever contravenes provisions of sub-section (2) of section 3A shall be punishable with,—
   • (i) a fine of Rs. 2,500/- (Rupees two thousand five hundred) for the first offence, Rs. 3,500 (Rupees three thousand five hundred) for the second offence and Rs. 5,000/- (Rupees five thousand), or with imprisonment which may extend to five days, or with both, for every subsequent offence, when the offence is in relation to an individual;
   • (ii) a fine of Rs. 10,000/- (Rupees ten thousand) for the first offence, Rs. 20,000/- (Rupees twenty thousand) for the second offence and Rs. 50,000/- (Rupees fifty thousand), or with imprisonment which may extend to one month or with both, for every subsequent offence, when offence is in relation to commercial establishment;
3. (3) Whoever contravenes provisions of sub-section (3) of section 3A shall be punishable with a fine of Rs. 5,000/- (Rupees five thousand) in case of simple burning, Rs. 25,000 (Rupees twenty five thousand) in case of bulk burning, for the first offence and for subsequent offences Rs. 10,000/- (Rupees ten thousand) for simple burning and Rs. 50,000 (Rupees fifty thousand) for bulk burning or with imprisonment which may extend upto a period of five days or with both. ] [5B. Penalty for contravening provisions of Section 3A.— (1) Whoever contravenes the provisions of sub-section (1) of section 3A shall be liable to a penalty of one lakh rupees for the first contravention, two lakh rupees for the second contravention and five lakh rupees for every subsequent contravention.
4. (2) Whoever contravenes the provisions of sub-section (2) of Section 3A shall be liable to,—
   • (i) a penalty of five thousand rupees for the first contravention, seven thousand five hundred rupees for the second contravention and ten thousand rupees for every subsequent contravention, where such contravention is in relation to an individual;
   • (ii) a penalty of twenty-five thousand rupees for the first contravention, fifty thousand rupees for the second contravention and one lakh rupees for every subsequent contravention, where such contravention is in relation to a commercial establishment.
5. (3) Whoever contravenes the provisions of sub-section (3) of Section 3A shall be liable to a penalty of ten thousand rupees in the case of simple burning, fifty thousand rupees in the case of bulk burning for the first contravention and for every subsequent contravention, to a penalty of twenty thousand rupees for simple burning and one lakh rupees for bulk burning.]

Station concerned and the license of the same shall be suspended for a period of one month for the first offence and shall be punishable with a fine of Rs. 25,000/- (Rupees twenty five thousand only), three months for the second offence and fine of Rs. 50,000/- (Rupees fifty thousand only), six months for the third offence and fine of Rs.1,00,000/- (Rupees one lakh only) and thereafter the license of the vehicle shall be cancelled.]

The local authority may by notice in writing, require the owner or occupier or part-owner, or person claiming to be the owner or part-owner of any land or building which has become a place of unauthorised stacking or deposit of non-biodegradable garbage and is likely to occasion a nuisance, remove or cause to be removed the said garbage so stacked or collected; and if, in its opinion such stackings or collection of non-biodegradable waste is likely to injure the drainage and sewage system or is likely to be dangerous to life and health, it shall forthwith take such steps, at the cost of such persons as it may think necessary.

The State Government may—

1. (a) undertake studies to determine the composition of biodegradable or non-biodegradable garbage;
2. (b) establish measures to conduct or support research or programmes to encourage source reduction, re-use and recycling of waste;
3. (c) conduct or support studies to determine the social and economic feasibility of household and other solid waste separation schemes, including studies of the type and amount of recyclable materials in solid wastes;
4. (d) encourage local authorities in the State to provide readily accessible solid waste collection depots for residents who are not provided with regular garbage pick-up;
5. (e) undertake and encourage, local authorities and other persons to implement policies to recycle waste materials, to promote energy conservation and to purchase products made from recyclable materials;
6. (f) conduct and support research on recycling including information on operating recycling business and market information on recyclables;
7. (g) conduct and support research on waste management and recycling, for use in educating the public, local authorities, institutions and industry; and
8. (h) impose requirements on manufacturers, distributors and other persons who produce or handle commodities with respect to the type, size, packaging, labelling and

composition of packaging that may or must be used and with respect to the disposal of packaging including standards for material degradability and recyclability.

20[(i) levy a cess at such rates as may be determined by the Government from time to time, by notification in the Official Gazette, but not exceeding

21[two percent of consideration received on outward supply of goods] marketed in non-biodegradable packaging material, including bottles and containers, as may be mentioned in such notification, which shall be utilized for implementation of solid waste management schemes including segregation, collection, safe disposal and re-cycling of non- biodegradable waste material and also to promote the sale and use of biodegradable packaging material, bags and containers;].

22[(j) specify by notification in the Official Gazette the manner of assessment, levy and collection of cess under clause (i)].

1. (1) [Save as provided in section 5A of this Act, whoever is guilty of any act ]or intentional omission in contravention of any of the provisions of this Act, or of

any rules, notification or order made, issued or given under this Act, shall be punishable with imprisonment for a term which may extend to one month or with fine which may extend to rupees five thousand, or with both. [(1) Save as provided in Section 5A, whoever commits any act or makes intentional omission, in contravention of any of the provisions of this Act or of any rule, notification or order, made, issued or given under this Act, shall be liable to a penalty which may extend to ten thousand rupees and for every subsequent contravention, to a further penalty which may extend to twenty-five thousand rupees.]

1. (2) Whoever having been convicted of an offence under this Act is again convicted of any offence under this Act shall be punishable with double the penalty provided for the latter offence.
2. (3) Whoever in any manner aids abets or is accessory to the commission of an

offence under this Act shall on conviction be punished with imprisonment prescribed for the offence.

1. (1) If the person committing any offence punishable under this Act is a Company, every person who, at the time of the commission of the offence, was incharge of, and responsible to the Company for the conduct of the business of the company, as well as the Company shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly: Provided that nothing contained in this sub-section shall render any such person liable to any punishment provided in this Act, if he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of the offence.
2. (2) Notwithstanding anything contained in sub-section (1), where an offence under this Act has been committed by a Company and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any gross negligence on the part of any Director, Manager, Secretary or other officer of the Company, such Director, Manager, Secretary or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly. Explanation.— For the purposes of this section—
   • (a) “Company” means any body corporate and includes a firm or other association of individuals; and
   • (b) “Director” in relation to a firm means a partner in the firm.

All offences under this Act shall be tried in a summary way by a Judicial Magistrate of the First Class and the provisions of sections 262 to 265 (both inclusive) of the Code of Criminal Procedure, 1973 (Central Act 2 of 1974) shall, as far as may be, apply to such trials.

1. (1) Any offence punishable under this Act may, before the institution of the prosecution, be compounded by such officer as may be authorised by the State Government in this behalf, on payment, for credit to the State Government, of such sums as such officer may specify.
2. (2) Where any offence has been compounded under sub-section (1) no proceedings shall be taken against the offenders, in respect of the offence as compounded, and the offender, if in custody, shall be discharged.

The local authority shall carry out such directions as may be issued to it, from time to time by the State Government for the efficient administration of this Act.

1. (1) Where it is expedient to do so, the State Government may, in the public interest and in consultation with the Public Analyst, by notification in the Official Gazette, add to, or omit from the schedule any item of non-biodegradable waste and thereafter the schedule shall be deemed to be amended accordingly.
2. (2) Every notification under sub-section (1) shall be laid as soon as may be after it is made, before the State Legislative Assembly.

The State Government may, by order published in the

Official Gazette, direct that any power exercisable by it under this Act (not including the power to make rules under section 17) may also be exercised in such cases as may be specified in the order, by such officer or authority as may be specified therein.

No suit, prosecution or other legal proceedings shall lie against the State Government or the local authority or any officer or other employees of the State Government or the local authority or any other person authorised by the State Government for anything which is in good faith done or intended to be done under this Act or the Rules made thereunder.

The provisions of this Act are in addition to, and not in derogation of the provisions of any other law for the time being in force.

The State Government may, subject to the condition of previous publication, make rules for the purpose of carrying out the provisions of this Act.

1. (1) Polyethylene;
2. (2) Polycarbonate;
3. (3) Polypropylene;
4. (4) Polystyrene;

Non-Biodegradable Garbage (5) Polyzinyl Chloride (PVC); (6) ABS; (7) Acetal; (8) Acrylic; (9) Cellulose Acetate; (10) Cellulose Acetate Butyrate; (11) Nylon. 25[(12) Styrofoam; (13) Inert Waste;] 26[(14) Glass; (15) Aluminium.]. 27[(16) Metal (17) Paper (18) Multi-layer Plastic (19) Rubber (20) Glass Wool (21) Fiber Reinforced Plastic (FRP) 2023 (22) Glass Fiber (23) Paper Based Beverage Carton (Tetra pack) (24) Leather (25) Wood Utilized for Packaging (26) Corrugated Boxes and Cardboard, etc. (27) Jute (28) Woven Bags] Secretariat Annexe, B. S. SUBBANNA, Panaji, Secretary to the Government of Goa, Date: 17-3-1997. Law Department (Legal Affairs). (Published in the Official Gazette, Series I No. 50 (Extraordinary No. 2) dated 19-3-1997) ______________________ 44 of 2023 (Extraordinary-2) dated 23-3-2021 and renumbered by amendment Act 44 of 2023. 4. Clause (ad) to (ah) inserted vide Amendment Act 31 of 2025 44 of 2023. 14. Section 3 substituted vide Amendment Act 31 of 2025 16. Section 5 was first substituted by Amendment Act 18 of 2014 and was subsequently substituted by Amendment Act 44 of 2023. The substituted provision read as follows:— “5. Duty of owner and occupier to collect, segregate and store non-biodegradable garbage, etc.— It shall be the duty of the owner and occupier to collect and segregate the non-biodegradable garbage generated within their premises and to store it securely until it is handed over to the local authority.” This section has once again been substituted by Amendment Act 31 of 2025. The provisions as they existed prior to Amendment Act 31 of 2025 are shown in strikethrough. assented by the Governor on 22-12-2025 thereafter again its substituted vide the Goa Jan Vishwas (Laws Amendment) Act, 2026 (Goa Act 2 of 2026), as per section 3 of the Act the fines and penalties provided under various provisions in the enactments shall be increased by ten percent of the minimum amount of penalty, as the case may be, specified therefor, after the expiry of every three years from the date of commencement of the Act. substituted vide Act of 31 of 2025 which is assented by the Governor on 22-12-2025 thereafter 1. Inserted by the amendment Act 44 of 2023 2. Inserted vide Amendment Act 13 of 2019 and come into force at once i.e. 23-9-2019 and renumbered by amendment Act 3. Inserted vide Amendment Act, 2021; published in the Official Gazette Series I No. 51 5. Inserted by the Amendment Act 44 0f 2023 6. Inserted vide Amendment Act 13 0f 2019 and come into force at once i.e. 23-9-2019 and renumbered by amendment Act 7. Substituted vide Amendment Act 18 of 2014. 8. Omitted vide Amendment Act 18 of 2014. 9. Inserted vide Amendment Act 18 of 2014. 10. Inserted vide Amendment Act 18 of 2014. 11. Inserted vide Amendment Act, 2021; published in the Official Gazette Series I No. 51 (Extraordinary-2) dated 23-3-2021 12. Inserted by the Amendment Act 44 0f 2023 13. Inserted vide Amendment Act 13 0f 2019 and come into force at once i.e. 23-9-2019 15. Inserted vide Amendment Act 13 0f 2019 and come into force at once i.e. 23-9-2019 17. Inserted vide Amendment Act 18 of 2014 and substituted vide Act of 31 of 2025 which is 18. Inserted vide Amendment Act 13 0f 2019 and come into force at once i.e. 23-9-2019 and again its substituted vide the Goa Jan Vishwas (Laws Amendment) Act, 2026 (Goa Act 2 of 19. Inserted vide Amendment Act 31 of 2025 20. Inserted by the Amendment Act 28 of 2000 and thereafter substituted vide Amendment Act 16 21. Substituted vide Amendment Act, 2021; published in the Official Gazette Series I No. 51 2026), as per section 3 of the Act the fines and penalties provided under various provisions in the enactments shall be increased by ten percent of the minimum amount of penalty, as the case may be, specified therefor, after the expiry of every three years from the date of commencement of the Act. of 2013]. (Extraordinary-2) dated 23-3-2021; the original expression read as follows:-“ two percent of “sale price” as defined in clause (ad) of section 2 of the Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005) of such items,” 22. Inserted vide Amendment Act 16 of 2013. 23. Substituted vide Amendment Act 18 of 2014 and substituted vide the Goa Jan Vishwas (Laws Amendment) Act, 2026 (Goa Act 2 of 2026), as per section 3 of the Act the fines and penalties provided under various provisions in the enactments shall be increased by ten percent of the minimum amount of penalty, as the case may be, specified therefor, after the expiry of every three years from the date of commencement of the Act.. 24. Sub-section (3) omitted vide the Goa Jan Vishwas (Laws Amendment) Act, 2026 (Goa Act 2 of 2026). 25. Item 12 and 13 inserted vide Amendment Act 13 0f 2019 and come into force at once i.e. 23-9- 26. Entry serial No. 14 and 15 inserted by Act 44 of 2023 27. Item 16 to 28 inserted vide Amendment Act 31 of 2025.