Bare Act
The Goa (Recovery of Arrears of Tax, Interest, Penalty, Other Dues through Settlement) Act, 2023
Tax202326 sections
This Act provides a legal framework for settling outstanding tax liabilities, penalties, and interest owed by dealers, hoteliers, and proprietors in Goa. It specifically targets arrears from assessments up to June 30, 2017, under various tax laws like the Goa Sales Tax Act and the Goa Value Added Tax Act. By allowing these individuals to apply for settlement, the law offers a structured way to resolve long-standing financial disputes and recover government revenue. This process helps taxpayers clear their dues while ensuring the state can effectively collect the money it is owed.
- 1. Short title, extent and commencement.
- 2. Definitions.
- 3. Designated Authority.
- 4. Eligibility for settlement.
- 5. Application by the applicant.
- 6. Withdrawal of Application for settlement
- 7. Determination of amount payable for settlement of arrears
- 8. Rate applicable in determining the amount payable.
- 8A. Waiver of interest or penalty or both relating to demands raised under relevant Acts for specified period.
- 9. Settlement of arrears and issue of certificate of settlement.
- 10. Appeal against order passed under this Act.
- 11. Review of order passed under this Act.
- 12. Bar on re-opening of settled cases.
- 13. Withdrawal of review application, appeal and revision.
- 14. Reviewing, Appellate and Revisional Authority not to proceed in certain cases.
- 15. Revocation of certificate of settlement.
- 16. Information to be sent to the authorities under the relevant Act.
- 17. No refund of amount paid under the Act.
- 18. Power to make Rules.
- 19. Power of Commissioner under this Act.
- 20. Power to remove difficulties.
- 5(2). Application for settlement
- 5(3). Application for settlement
- 5(4). Application for settlement
- 5(5). Application for settlement
- 7 (cont.). Settlement of Arrears [Continued from previous]
PDF: pending for this language.