Schedule III

TAXES AND THEIR MAXIMUM RATES In Schedule III appended to the said Act,- for the existing entries at serial numbers ‘A’ to ‘G’, the following entries shall be respectively substituted, namely:— A. Tax on property Maximum Rate of Tax 1 2 3 1. Tax on buildings: (i) Residential building Forty rupees per square metre. (ii) Commercial or Industrial building Two hundred rupees per square metre. 2. Tax on land not subject to agricultural assessment For every one hundred square metre, five rupees per annum. B. Tax on Entertainment other than cinematograph shows Two thousand rupees per entertainment. C. Fees on bus stand One hundred rupees per bus per day. D. Fees on Market: (i) For a space admeasuring an area not exceeding one square metre Rupees fifty per day. (ii) For every additional space admeasuring an area of one square metre or part thereof Rupees twenty per day. (iii) Per basket or bag of any commodity One hundred rupees per day. (iv) Per cart load bag of any commodity Five hundred rupees per day. E. Tax on advertisement and hoardings: For every square metre or part thereof Five hundred rupees per month. F. F. Fees on extraction of minor minerals: (i) Sand extraction Fifty rupees per cubic metre. (ii) Laterite stones or other stone extracted Fifty rupees per cubic metre. G. Professional tax Two thousand five hundred rupees per annum. Secretariat Annexe, B. S. SUBBANNA, Panaji. Secretary to the Government Dated: 13-7-1994. of Goa, Law Department, (Legal Affairs). ____________________ _____________________________________________________________________________ 1. Clause (1) inserted by the (Sixteenth Amendment) Act ,2021 (Goa Act No. 32 of 2021) 2. Clause (1-A) renumbered by the (Sixteenth Amendment) Act ,2021 (Goa Act No. 32 of 2021) 3. Clause (1-B) renumbered by the (Sixteenth Amendment) Act ,2021 (Goa Act No. 32 of 2021) 4. Clause (1-C) by the amendment Act 32 of 2021 15. Sections (5) and (6) substituted by the Amendment Act 8 of 1999. 16. Subsitituted in place of word “Director” by the Amendment Act 32 of 2021 17. Subsituted in place of word “Government” by the Amendment Act 32 of 2021 18. Proviso inserted by the Amendment Act 1 of 1997. 19. Subsituted in place of word “Government” by the Amendment Act 32 of 2021 20. Subsituted in place of word “Government” by the Amendment Act 32 of 2021 27. Proviso inserted by the Amendment Act 32 of 2021 Act 24 of 2024. 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. 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. 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. 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. 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. 9-2017 38. Clause(i) substituted vide Amendment Act 24 of 2025 39. Clauses (ii) and (iii) re-numbered as clauses (iv) and (v) respectively and before clause (iv) as so re- numbered new clauses (ii) and (iii) inserted,vide Amendment Act 13 of 2023. 46. Sub-sections (4) and (5) substituted by the Amendment Act 1 of 1997. 49. Added by the Amendment Act No. 1 of 1997. 50. Sub-section (2) to (4) inserted by the Amendment Act 1 of 1997. 52. Sub-section (2) and (3) inserted by the Amendment Act 1 of 1997. 62. The world “and” omitted by the Amendment Act 1 of 1997. 63. The clause (d) to (m) inserted by Amendment Act 1 of 1997. 5. Inserted by the Amendment Act No. 1 of 1997. 6. Inserted by the Amendment Act No. 1 of 1997. 7. Inserted by the Amendment Act 1 of 1997. 8. Substituted by the Amendment Act 10 of 2003. 9. Inserted by the Amendment Act No. 1 of 1997. 10. Inserted by the Amendment Act 8 of 1999. 11. Inserted vide Amendment Act 6 of 2015 12. Inserted vide Amendment Act 32 of 2021 13. Inserted by the Amendment Act 8 of 1999. 14. Inserted by the Amendment Act 32 of 2021 21. Inserted by the Amendment Act 4 of 2007. 22. Inserted by the Amendment Act 10 of 2003. 23. Substituted in place of expression “clause (b) or clause (c)” by the Amendment Act 32 of 2021 24. Substituted by the Amendment Act 1 of 1997. 25. Substituted by the Amendment Act 1 of 1997. 26. Substituted by the Amendment Act 1 of 1997. 28. Substituted in place of expression “Indian Evidence Act, 1872 (Central Act 1 of 1872)” vide Amendment 29. Substituted vide the Goa Jan Vishwas (Laws Amendment) Act, 2026 (Goa Act 2 of 2026), as per section 30. Substituted vide the Goa Jan Vishwas (Laws Amendment) Act, 2026 (Goa Act 2 of 2026), as per section 31. Substituted vide the Goa Jan Vishwas (Laws Amendment) Act, 2026 (Goa Act 2 of 2026), as per section 32. Substituted vide the Goa Jan Vishwas (Laws Amendment) Act, 2026 (Goa Act 2 of 2026), as per 33. Substituted vide the Goa Jan Vishwas (Laws Amendment) Act, 2026 (Goa Act 2 of 2026), as per section 34. Inserted videe Amendment Act 20 of 2017 published in the Official Gazette Series-I No.23(E.O.) dated 12- 35. Inserted by the Amendment Act 1 of 1997. 36. Substituted by the Amnedment Act 1 of 1997. 37. Substituted vide Amendment Ordinance No.1 of 2025 40. Inserted by the Amendment Act 1 of 1997. 41. Inserted by the Amendment Act 2010 42. Substituted vide Amendment Act 24 of 2025) 43. Substituted by the Amendment Act 20 of 2002. 44. Substituted by the Amendment Act 26 of 2003. 45. Substituted by the Amendment Act 26 of 2003. 47. Existing section numbered as sub-section (1). 48. Substituted by the Amendment Act No.1 of 1997. 51. Existing section numbered as sub-section (1). 53. Substituted by the Amendment Act 1 of 1997 thereafter vide Amendment Ordinance 1 of 2025. 54. Substituted by the Amendment Ordinance 1 of 2025 55. Substituted by the Amendment Act 1 of 1997. 56. Substituted by the Amendment Ordinance 1 of 2025 57. Substituted by the Amendment Ordinance 1 of 2025 58. Substituted by the Amendment Act 1 of 1997. 59. Inserted by the Amendment Act 1 of 1997. 60. Substituted by the Amendment Act 1 of 1997. 61. Substituted by the Amendment Act 1 of 1997. 64. Substituted by the amendment Act 2010 65. Substituted by the Amendment Act 2010 66. Sub-section(1) substituted vide Amendment Act 13 of 2023. In place of sub-section (1) which read as follows:- [(1) Subject to such rules as may be prescribed, no person shall erect any building or alter or add to any existing building or reconstruct any building without the written permission of the Panchayat. The 67. Inserted by the Amendment Ordinance 1 of 2025 68. Substituted by the Amendment Act 1 of 1997 thereafter vide Amendment Act 13 of 2023.existing permission may be granted on payment of such fees as may be prescribed.] [Provided that alteration of a building which consists of a single dwelling unit constructd or in exitence before the commencement of this Act shall be permitted to the extent of replacement of tiles roofing with the R.C.C. slab roofing upon production of certificate of stability of such building issued by the Registered Structural Engineer.] provisions read as follows:- [(2) If a Panchayat does not, within thirty days from the date of receipt of application, determine whether such permission should be given or not and communicate its decision to the applicant, the applicant may file an appeal within thirty days from the date of expiry of aforesaid 71. Omitted vide Amendment Act 24 of 2025 72. Substituted vide Amendment Act 24 of 2025 73. Omitted vide Amendment Act 24 of 2025 75. Existing sub-section (5) omitted and thereafter new sub-section (5) to (7) inserted by the Amendment Act 1 76. Existing provisions numbered as sub-section (1) by the Amendment Act 1 of 1997. 77. Inserted by the Amendment Act 1 of 1997 and substituted vide Amendment Act 13 of 2023. Original period, to the Deputy Director who shall dispose of the same within thirty days from the date of filings of such appeal. If the Deputy Director fails to dispose of the appeal within thirty days, such permission shall be deemed to have been given and the applicant may proceed to execute the work, but not so as to contravene any of the provisions of this Act or any rules or bye-laws made under this Act.] 69. Sub-section (2) again substituted vide Amendment Act 24 of 2025 70. Sub-section (2A) to (2F) inserted vide Amendment Act 13 of 2023. 74. The words omitted by the Amendment Act 1 of 1997. of 1997. provisions read as follows:- [(2) The provisions of sub-sections (2), (3), (4), (5), (6) and Explanation to section 66 of the Act shall apply mutatis mutandis, to this section.]. 78. Sub-section (1) substituted vide Amendment Act 13 of 2023. Original provisions read as follows:- (1) A permission shall be granted under section 68 and the licence under sections 69, 70 and 71 shall be 80. Substituted vide Amendment Act 24 of 2025 81. Omitted vide Amendment Act 24 of 2025 82. Substituted by the Amendment Act 1 of 1997. 83. Inserted vide Amendment Act 24 of 2025) 84. Substituted vide the Goa Jan Vishwas (Laws Amendment) Act, 2026 (Goa Act 2 of 2026), as per section 85. Substituted vide the Goa Jan Vishwas (Laws Amendment) Act, 2026 (Goa Act 2 of 2026), as per section 3 86. Substituted vide the Goa Jan Vishwas (Laws Amendment) Act, 2026 (Goa Act 2 of 2026), as per section 3 87. Existing provisions numbered as sub-section (1) by the Amendment Act 1 of 1997. granted or renewed, only on payment in advance of such fee as may be prescribed. 79. Sub-section (2A) and (2B) inserted vide Amendment Act 13 of 2023. 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 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 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. 88. Inserted by the Amendment Act 1 of 1997. 89. Substituted vide the Goa Jan Vishwas (Laws Amendment) Act, 2026 (Goa Act 2 of 2026), as per 90. Substituted vide the Goa Jan Vishwas (Laws Amendment) Act, 2026 (Goa Act 2 of 2026), as per section 3 91. Substituted vide the Goa Jan Vishwas (Laws Amendment) Act, 2026 (Goa Act 2 of 2026), as per section 93. Substituted vide the Goa Jan Vishwas (Laws Amendment) Act, 2026 (Goa Act 2 of 2026), as per section 94. Substituted vide the Goa Jan Vishwas (Laws Amendment) Act, 2026 (Goa Act 2 of 2026), as per section 100. Substituted in place of word “Government”by the Amendment Act 32 of 2021 104. Inserted by the Amendment Act 11 of 2000. 105. Inserted by the Amendment Act No. 10 of 2003. 106. Substituted by the Amendment Act 11 of 2002. 107. Inserted vide Amendment Act 6 of 2015 109. Substituted by the Amendment Act 2010 110. Substituted by the Amendment Act 2010 111. Substituted by the Amendment Act 43 of 2001. 113. Substituted by the Amendment Act 43 of 2001. 114. Omitted vide Section 173 of the Goa Goods And Services Tax Act, 2017(Goa Act 4 of 2017) original 116. Substituted by the Amendment Act 1 of 1997. 118. Substituted by the Amendment Act 43 of 2001. 120. Omitted vide Section 173 of the Goa Goods And Services Tax Act, 2017(Goa Act 4 of 2017) original 121. Inserted by the Amendment Act 43 of 2001. 122. Substituted by the Amendment Act 20 of 2002 and thereafter by the Amendment Act 26 of 2003. 124. Substituted by the Amendment Act 2010 125. Inserted by the Amendment Act 1 of 1997. 126. Substituted by the Amendment Act 1 of 1997. 127. Inserted by the Amendment Act 13 of 2001. 128. Inserted by the Amendment Act 13 of 2001. 129. Inserted by the Amendment Act 4 of 2007. 130. Inserted by the Amendment Act 4 of 2007. 131. Inserted by the Amendment Act 1 of 1997. 132. Inserted by the Amendment Act 8 of 1999. 133. Substituted by the Amendment Act 8 of 1999. 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 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. 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. 92. Section 112-A to section 112-F inserted by the Amendment Act 1 of 1997. 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. 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. 95. Section (113-A) and (113-B) inserted by the amendment Act 1 of 1997. 96. Chapter IV-A to IV-G contains section 115-A to 115 Z-E inserted by the Amendment Act 8 of 1999. 97. Section substituted by the Amendment Act 11 of 2000. 98. In place of word “thirty” substituted vide Amendment Act 6 of 2015. 99. In place of word “twenty” substituted vide Amendment Act 6 of 2015. 101. Clause (a) substituted by the Amendment Act 11 of 2000. 102. In place of word “30” substituted vide Amendment Act 6 of 2015. 103. In place of word “20” substituted vide Amendment Act 6 of 2015. 108. Section substituted by the Amendment Act 20 of 2002. 112. Proviso inserted by the Amendment Act 32 of 2021 published in the official Gazette Series no. I No.28 (Extraordinary No.2) dated 08/10/2021 clause read as follows “tax on advertisement and hoarding” 115. Word “and” omitted by the Amendment Act 1 of 1997. 117. Clause (i) to (m) inserted by the Amendment Act 1 of 1997. 119. Clause inserted by the Amendment Act 43 of 2001. clause read as follows “octroi other than on petroleum products” 123. Clause (a) of sub-section (2) of section 168 substituted by the Amendment Act 20 of 2002. 135. Inserted by the Amendment Act 1 of 1997. 136. Inserted by the Amendment Act 1 of 1997. 137. Inserted by the Amendment Act 1 of 1997. 138. Substituted vide the Goa Jan Vishwas (Laws Amendment) Act, 2026 (Goa Act 2 of 2026), as per 139. Inserted by the Amendment Act 1 of 1997. 140. Substituted by the Amendment Act 8 of 1999. 141. Substituted by the Amendment Act 8 of 1999. 142. Substituted by the Amendment Act 8 of 1999. 143. Substituted by the Amendment Act 8 of 1999. 144. Substituted by the Amendment Act 8 of 1999. 145. Substituted by the Amendment Act 8 of 1999. 146. Substituted by the Amendment Act 1 of 1997. 147. Substituted by the Amendment Act 1 of 1997. 148. Omitted word (100) by the Amendment Act 1 of 1997. 149. Inserted by the Amendment Act 1 of 1997. 150. Inserted by the Amendment Act 2010 151. Substituted vide the Goa Jan Vishwas (Laws Amendment) Act, 2026 (Goa Act 2 of 2026), as per section 3 152. Inserted by the Amendment Act 1 of 1997. 153. Substituted vide the Goa Jan Vishwas (Laws Amendment) Act, 2026 (Goa Act 2 of 2026), as per 154. Substituted vide the Goa Jan Vishwas (Laws Amendment) Act, 2026 (Goa Act 2 of 2026), as per section 3 155. Substituted vide the Goa Jan Vishwas (Laws Amendment) Act, 2026 (Goa Act 2 of 2026), as per section 3 156. Substituted vide the Goa Jan Vishwas (Laws Amendment) Act, 2026 (Goa Act 2 of 2026), as per section 3 157. Substituted vide the Goa Jan Vishwas (Laws Amendment) Act, 2026 (Goa Act 2 of 2026), as per section 158. Substituted vide the Goa Jan Vishwas (Laws Amendment) Act, 2026 (Goa Act 2 of 2026), as per section 159. Substituted vide the Goa Jan Vishwas (Laws Amendment) Act, 2026 (Goa Act 2 of 2026), as per 160. Substituted vide the Goa Jan Vishwas (Laws Amendment) Act, 2026 (Goa Act 2 of 2026), as per section 161. Substituted vide the Goa Jan Vishwas (Laws Amendment) Act, 2026 (Goa Act 2 of 2026), as per 134. The words “Taluka Panchayat” have been inserted vide Amendment Act 8 of 1999. 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 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. 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 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 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 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. 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. 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. 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. 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. 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. 162. Substituted vide the Goa Jan Vishwas (Laws Amendment) Act, 2026 (Goa Act 2 of 2026), as per section 163. Substituted in place of expression “section 21 of the Indian Penal Code” vide Amendment Act 24 of 164. Substituted vide the Goa Jan Vishwas (Laws Amendment) Act, 2026 (Goa Act 2 of 2026), as per 165. Inserted by the Amendment Act 1 of 1997. 166. Substituted vide the Goa Jan Vishwas (Laws Amendment) Act, 2026 (Goa Act 2 of 2026), as per 167. Substituted vide the Goa Jan Vishwas (Laws Amendment) Act, 2026 (Goa Act 2 of 2026), as per 168. Substituted vide Amendment Act 30 of 2025 170. Substituted in place of expression “Section 193, 219 and 228 of the Indian Penal Code, 1860 (Central 171. Substituted by the Amendment Act 8 of 1999. 172. Substituted by the Amendment Act 8 of 1999. 173. Inserted by the Amendment Act 1 of 1997. 174. Inserted by the Amendment Act 1 of 1997. 175. Inserted by the Amendment Act 43 of 2001. 176. Inserted by the Amendment Act 2010. 177. Inserted by the Amendment Act 1 of 1997. 179. Substituted by the Amendment Act 8 of 1999. 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. 2024. 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. 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. 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. 169. Section 239-A to 239-C inserted by the Amendment Act 1 of 1997. Act 45 of 1860)” vide Amendment Act 24 of 2024. 178. Schedule-I-A inserted by the Amendment Act 8 of 1999. 180. The entries at Serial Nos. 8 to G substituted vide notification No. 26/DP/PAN/Schedule- III/Rules/2021/766 dated 15-02- 2022 published in the official gazette Series I No. 47 dated 17-02- 2022.