Vidhi Codex

Bare Act

The Goa Tax on Entry of Goods Act, 2000

Tax200059 sections7 chapters

This law imposes a tax on goods entering the state of Goa for consumption, use, or sale. It applies to anyone who brings goods into Goa, known as a dealer, which includes businesses, government entities, and even non-residents. The tax is designed to regulate the use of the state's infrastructure and facilities. By collecting this levy, the government aims to manage the economic impact of goods entering the local areas and ensure fair contribution towards public resources.

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Chapter I Chapter I →

  1. 1Short title, extent and commencement] — (1) This Act may be called the Goa Tax on Entry of Goods Act, 2000.
  2. 2Definitions.

Chapter II Chapter II →

  1. 3Levy of tax.
  2. 3ARefund of tax in respect of tax paid goods.
  3. 3BSet-off in respect of tax paid goods in certain circumstances.
  4. 3CLevy of tax on certain types of goods.
  5. 3DAmendment to the Schedule.
  6. 4Collection of tax by registered dealer.
  7. 5Collection of tax by Central Government or the Government.
  8. 6Penalty for collection in contravention of section 4.
  9. 7Provided that no prosecution for an offence under section 41 shall be instituted in respect of the same contravention for which a penalty has been imposed under thissection.
  10. 8Registration of dealers.
  11. 8ACentral Government.

Chapter III Chapter III →

  1. 9Definitions.
  2. 10Levy of tax.
  3. 11Levy and collection of tax and penalties.
  4. 12Exemption of tax in certain circumstances.
  5. 13Restriction to registration, etc.

Chapter IV Chapter IV →

  1. 14Returns and assessment.
  2. 15Security deposit.
  3. 16Cancellation of assessments in certain cases.
  4. 17Payment of tax for entry of goods escaping assessment.
  5. 18Payment of tax in advance.
  6. 19Payment and recovery of tax.
  7. 20Power to withhold refund in certain cases.
  8. 21Recovery of tax from certain other persons.
  9. 22Liability of firms.
  10. 23Assessment of legal representative.
  11. 24Tax payable on transfer of business, etc.
  12. 25Power of State Government to exempt or reduce tax.
  13. 26The Authorities

Chapter V Chapter V →

  1. 27Change of incumbent of an office.

Chapter VI Chapter VI →

  1. 28Appeals.
  2. 29Appeal to the Tribunal.
  3. 30Revisional powers of Commissioner and Deputy Commissioner.
  4. 31Revision by High Court.
  5. 32Limitation in regard to passing orders in respect of certain proceedings.
  6. 33Appeal to High Court.
  7. 34Rectification of mistakes.

Chapter VII Chapter VII →

  1. 35Maintenance of accounts by dealers and issue of sales bills or cash memorandum.
  2. 36Powers to order production of accounts and powers of entry, inspection and seizure.
  3. 37Recognition of excise/sales tax check posts or barriers for the purposes of the Act.
  4. 38Transit of goods by road through the State and issue of transit pass.
  5. 39Forwarding agency, etc., to submit returns.
  6. 40Submission of certain records, by owners etc., of vehicles and boats.
  7. 41Offences and penalties.
  8. 42Cognizance of offence.
  9. 43Composition of offences.
  10. 44Assessment, etc., not to be questioned in prosecution.
  11. 45Bar of certain proceedings.
  12. 46Courts not to set aside or modify assessment except as provided in this Act.
  13. 47Burden of proof.
  14. 48Refund of tax in certain cases.
  15. 49Power to make rules.
  16. 50Laying of rules and Notifications before the State Legislature.
  17. 51Power to remove difficulties.

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