section 3
Levy and collection of cess.
The Goa Rural Improvement and Welfare Cess Act, 2000Tax200018 sections
Statutory text
- (1) With effect from such date as the Government may, by notification in the Official Gazette, appoint, there shall be levied and collected from the owner a cess on all carrier transporting material and at such rates as specified in Schedule I, for the purposes of this Act.
- (2) The Government may, from time to time, by notification in the Official Gazette, revise the items and the rates of cess by amending Schedule I.
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