Vidhi Codex

Bare Act

The Goa (Recovery of Arrears of Tax through Settlement) Act, 2009

Tax200919 sections

This law allows dealers, hoteliers, and proprietors in Goa to settle their outstanding tax, penalty, and interest payments through a formal settlement process. It targets specific tax disputes from a defined period ending in 2015. By offering a structured way to resolve these financial obligations, the Act helps taxpayers clear their dues and brings closure to long-standing legal issues. The government established a designated authority to handle these applications, ensuring that eligible individuals can pay their arrears and move forward without facing prolonged litigation or collection proceedings.

Start reading →Read full ActSections
  1. 1. Short title, extent and commencement
  2. 2. Definitions
  3. 3. Designated authority
  4. 4. Eligibility for settlement
  5. 5. Application by the applicant
  6. 6. Determination of amount payable for settlement of arrears
  7. 7. Rate applicable in determining the amount payable
  8. 8. Settlement of arrears and issue of certificate of settlement
  9. 9. Bar on re-opening of settled cases
  10. 10. Withdrawal of review application, appeal and revision
  11. 11. Reviewing, appellate and revisional authority not to proceed in certain cases
  12. 12. Revocation of certificate of settlement
  13. 13. Information to be sent to the authorities under the relevant Act
  14. 14. No refund of amount paid under the Act
  15. 15. Power to make rules
  16. 16. Power to remove difficulties
  17. Schedule - Form (Part A Continued). Application for Settlement of Arrears
  18. PART B. Intimation to the applicant by the designated authority
  19. PART C. Certificate of settlement issued by the designated authority

PDF: pending for this language.