Chapter VII Chapter VII

Miscellaneous

1. (1) Every registered dealer and every dealer liable to get himself registered for the purposes of this Act, shall, maintain and keep true and completeaccounts relating to his business as well as such other registers or records as may be prescribed in this regard. All such accounts, registers or records shall be retained by the dealer in his safe custody till his assessment or re-assessment, as the case may be, for the relevant year is completed or, in cases where any appeal, revision or other proceedings inrespect of such year has been filed and is pending, the same is disposed of.
2. (2) Every registered dealer and every dealer liable to get himself registered for the purposes of this Act shall issue, in respect of all goods sold by him a bill or cash memorandum signed and dated by him or his servant, manager or agent, showing particulars of his name, address, registration number, if any, and description, quantity and value of the goods sold, and shall keep the counterfoil or duplicate of such bill or cash memorandum with him and retain it in his custody for the period mentioned in sub-section (1): Provided that the selling dealer shall also obtain and record in the sale bill or cash memorandum, the name and full address of the buyer, together with his registration number, if any, where the buyer is a dealer, in cases where the sale price of goods is one thousand or more: Provided further that the provisions of this sub-section shall not apply to a dealer whose total turn-over in scheduled as well as other goods in a year does not exceed thirty thousand rupees.
3. (3) Every sale bill or cash memorandum to be issued as per sub-section (2) shall be serially machine numbered.

1. (1) Any officer empowered by the State Government or the Commissioner in this behalf, may for the purpose of this Act, require any dealer carrying on business in any goods to produce before him the accounts and other documents, and to furnish any information relating to the stocks of the goods of or purchases, sales and deliveries of the goods by the dealer and also any other information relating to his business. 2 (i) All accounts and registers maintained by dealers in the ordinary course of their business and documents relating to the stock of the goods, or purchases, sales anddeliveries of the goods by any dealer, computer hardware and software used for data inputing, processing and storage of all such information the goods in their possession and their offices, shops, godowns, vessels, receptacles or vehicles, shall be open to inspection at all reasonable times by such officers as may be authorized by State Government in this behalf.
   • (ii) For the purpose of inspection referred to in clause (i), any such officer shall have power to enter and search any office, shop, godown, vessel, receptacle, vehicle or any other place of business or any building or place where such officer has reason to believe that the dealer keeps or is for the time being keeping, any accounts, registers or documents of his business: Provided that no residential accommodation (not being a place of business-cumresidence) shall be entered into and searched by such officer except on the authority of a search warrant issued by a Magistrate having jurisdiction over the area, and all searches under this sub-section shall so far, as may be, made in accordance with the provisions of the Code of Criminal Procedure, 1973 (Central Act 2 of 1974).
2. (3) If any such officer has reason to suspect that any dealer is attempting to evade the payment of any tax, fee or other amounts due from him under this Act, he may, for reasons to be recorded in writing, seize such accounts, registers, records and computer hardware and software, or other documents of the dealer as he may consider necessaryand shall give the dealer a receipt for the same. The accounts, registers, records and computer hardware and software and documents so seized shall be retained by such officer only for so long as may be necessary for their examination and for any inquiry or proceeding under this Act: Provided that accounts, registers, records and computer hardware and software and other documents so seized shall not be retained by such officer for a period exceeding onehundred and eighty days from the date of seizure, unless the reason for retaining the samebeyond the said period are recorded by him, in writing and the approval of the next higherauthority is obtained and such approval in any case shall not be for more than sixty daysat a time.
3. (4) It shall be open to the State Government to authorize different classes of officers for the purpose of taking action under clause (i) of sub-section (2).

1. (1) With a view to prevent or check evasion of tax under this Act, check posts or barriers or both, as the case may be, established or erected under the provisions of 30[the Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005) ] or the Goa Excise Duty Act, 1964 (Act 5 of 1964) shall be recognized for the purposes of this Act.
2. (2) The owner or person-in-charge of a goods vehicle carrying any of the goods shall carry with him the documents prescribed for the purpose of 31[section 75] of 32[the Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005) ] and produce and give a copy of the same in the manner and to the officer prescribed in the said section.
3. (3) Where the owner or person in-charge of the goods vehicle carrying any goods is not required to carry the documents prescribed for the purpose of the Goa Sales Tax Act, 1964, he shall give a declaration in the prescribed form to the officer prescribed in the said section.
4. (4) The officer referred to in 33[sub-section (5) of section 75 of the Goa Value Added Tax Act, 2005] may, in cases of the type and in the circumstances mentioned in the said sub-section levy penalty not exceeding double the amount of tax livable under this Act in respect of the goods under transport.
5. (5) Where goods are delivered to a carrier or other bailee for transmission, the movement of the goods shall be deemed to commence at the time of such delivery and terminate at the time when delivery is taken from such carrier or bailee. Where before delivery is taken from him, a carrier or bailee to whom goods are delivered for transmission, keeps the said goods in any office, shop, godown, vessel, receptacle, vehicle or any other place of business or any building or place, any officer empowered to exercise the powers under this section shall have power to enter into and search, such office, shop, godown, vessel, receptacle, vehicle or other place of business or building or place and to examine the goods and inspect all records relating to such goods. The carrier or bailee or the person-in-charge of the goods and records shall give all facilities for such examination or inspection and shall, if so required, produce the bill of sale or delivery note or other documents referred to in sub-section (2) and give a declaration containing such particulars as may be prescribed regarding the goods and give his name and address and the name and address of the carrier or the bailee and the consignee.
6. (6) If any officer empowered to enter into and search any office, shop, godown, vessel, receptacle, vehicle or any other place of business or any building or place where a carrier or bailee keeps the goods delivered to him for transmission, has reason to suspect that such carrier or bailee has colluded with the owner of the goods in evading payment of anytax, he may, for reasons to be recorded in writing, seize accounts, registers, records or other documents of the bailee or carrier as he may consider necessary and shall give a receipt for the same. The accounts, registers, records and other documents seized shall be retained by such officer only for so long as may be necessary for their examination and for any inquiry or proceeding under this Act: Provided that all searches and seizures under sub-section (5) or (6) shall, so far as may be, made in accordance with the provisions of the Code of Criminal Procedure, 1973 (Central Act 2 of 1974): Provided further that accounts, registers, records and other documents so seized shall not be retained by such officer for a period exceeding one hundred eighty days from the date of seizure, unless the reasons for retaining the same beyond the said period are recorded by him in writing and the approval of the next higher authority is obtained and such approval in any case shall not be for more than sixty days at a time.
7. (7) Where the officer-in-charge of the checkpost or barrier, or the officer empowered as aforesaid on interception of the goods vehicle or inspection of any godown, is of the opinion that further verification is necessary with respect to either accuracy of the particulars furnished in the documents accompanying the goods under transport or in transit, or as to the sufficiency and the cause adduced in respect of any contravention of sub-section (2), he may verify the particulars himself or if it is necessary cause it to be verified by referring the matter to any other officer and if such verification is not likely to be completed within a reasonable time, he may direct in writing the carrier or the person-in-charge of the goods vehicle or the godown not to deliver the goods until permitted to do so by him or such other officer to whom the matter is referred for verification and allow the intercepted vehicle, if any, to pass through.
8. (8) The verification under sub-section (7) shall be completed within a period of fifteen days from the date of the direction issued under that sub-section and where such verification cannot be completed within the aforesaid period, the officer who has issued such direction, or, as the case may be, the officer to whom the matter is referred for verification shall obtain the permission in writing of the next higher authority to extend such period for completion of the verification, so however, such extension shall not be permitted for the period exceeding fifteen days at a time.
9. (9) Where such officer or other officer to whom the matter is referred, upon such verification is of the opinion that there is a non-compliance with sub-section (2), punishable under sub-section (4), he may, proceed against such goods in the custody of the carrier, or the person-in-charge of vehicle or the godown in accordance with sub-section (4) of this section.
10. (10) Where the officer-in-charge of the check post or any empowered officer has issued a notice for contravention of any of the provisions of this section, further proceedings in pursuance to such notice may, subject to such conditions and in such manner as may be prescribed, be continued by any other officer empowered by the Commissioner in this behalf, from the stage at which it is pending.

1. (1) When a vehicle coming from any place outside the State and bound for any other place outside the State and carrying goods taxable under this Act, passes through the State, the driver or any other person-in-charge of such vehicle shall furnish the necessary information and obtain a transit pass in duplicate containing such particulars as may be prescribed from the officer-in-charge of the first check post or barrier after his entry into the State.
2. (2) The driver or the person in-charge of the vehicle shall deliver within the stipulated time a copy of transit pass obtained under sub-section (1) to the officer-in-charge at last check post or barrier before his exit from the State.
3. (3) If for any reason, the goods carried in a goods vehicle are, after entry into the State, not moved out of the State within the time stipulated in the transit pass, the owner of the goods vehicle shall furnish to the officer empowered in this behalf the reasons for such delay and other particulars, if any, thereof and such officer shall, after due enquiry, extend the time of exit by suitably amending the transit pass: Provided that where the goods carried by a vehicle are, after their entry into the State, transported outside the State by any other vehicle or conveyances, the onus of proving that the goods have actually moved out of the State shall be on the owner of the vehicle who originally brought the goods into the State.
4. (4) If the driver or any other person in-charge of the vehicle does not comply with the provisions of sub-section (2), it shall be presumed that the goods carried thereby have been sold within the State by the owner of the vehicle and shall, notwithstanding anything contained in this Act, be assessed to tax by the officer empowered in this behalf in the prescribed manner.
5. (5) If the owner of the vehicle fails to obtain the transit pass as provided under sub- section (1), or fails to deliver the same as provided under sub-section (2), he shall be liable to pay by way of penalty a sum not exceeding double the amount of tax leviable on the goods transported.
6. (6) The amount of tax and the penalty levied under this section shall be recovered in the prescribed manner. Explanation.— In case where a vehicle owned by a person is hired for transportation of goods by some other person, the hirer of the vehicle shall, for the purpose of this section, be deemed to be the owner of the vehicle.

Every clearing or forwarding house or agency, transporting agency, shipping agency, shipping out agency or steamer agency in the State shall submit to the assessing authority of the area such returns as may be prescribed of all goods cleared, forwarded, transported or shipped by it into the concerned local area. The assessing authority concerned shall have power to call for and examine the books of accounts or other documents in the possession of such agency with a view to verify the correctness of the return submitted.

The owner or other person-in-charge of a goods vehicle or boat shall, in respect of the goods transported by him in such vehicle or boat submit to the assessing authority having jurisdiction over the local area in which the goods are delivered, such particulars thereof and within such time and manner as may be prescribed.

1. (1) Any person who –
   • (a) being a person obliged to get himself registered under this Act does not get himself so registered; or
   • (b) being a dealer in goods fails to submit a return as required by the provisions of this Act or the Rules made thereunder; or
   • (c) fails to comply with a notice issued under section 17; or
   • (d) fails to submit a statement as required by section 18; or
   • (e) fails to pay within the time allowed any tax assessed on him or any penalty levied on him under this Act; or
   • (f) fails to issue a sale bill or cash memorandum in accordance with the provisions of sub-section (2) and (3) of section 35; or
   • (g) fails to keep true and complete accounts, shall, on conviction by a Magistrate, be liable to a fine which shall not be less than five hundred rupees but which may extend to two thousand rupees;
2. (2) Any person who,—
   • (a) wilfully submits an untrue return, or not being already an assessee under this Act, fails to submit a return as required by the provisions of this Act or the Rules made thereunder; or
   • (b) wilfully submits an untrue statement under section 18;
   • (c) fraudulently evades the payments of any tax assessed on him or other amount due from him under this Act; or
   • (d) wilfully acts in contravention of any of the provisions of this Act or the Rules made thereunder, shall, on conviction, in addition to the recovery of any tax that may be due from him, be punishable with simple imprisonment which may extend to twelve months or with fine which shall not be less than five thousand rupees but which may extend to twenty-five thousand rupees or with both and when the offence is a continuing one, with a daily fine not exceeding two hundred rupees during the period of the continuance of the offence.

1. (1) No Court shall take cognizance of any offence punishable under sub-section (2) of section 41, except with the previous sanction of the Commissioner.
2. (2) Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (Central Act 2 of 1974), all offences punishable under sub-section (2) of section 41 shall be cognizable and bailable.

1. (1) If the person committing an offence under this Act is a company, the company as well as every person-in-charge of, and responsible, to the company for the conduct of its business at the time of the commission of the offence shallbe deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly: Provided that nothing contained in this sub-section shall render any such person liable to any punishment if he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of such offence.
2. (2) Notwithstanding anything contained in sub-section (1), where an offence under this Act has been committed by a company and it is proved that the offence has beencommitted with the consent or connivance of, or that the commission of the offence is attributable to any neglect on the part of any director, manager, managing agent or any other officer of the company, such director, manager, managing agent or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly. Explanation.— For the purposes of this section,— .(a) “company” means any body corporate and includes a firm or other association of individuals; and
   • (b) “director” in relation to a firm means a partner in the firm.

The validity of the assessment of any tax or of the levy of any fee or other amount, made under this Act, or the liability of any person to pay any tax, fee or other amount so assessed or levied shall not be questioned in any Criminal Court in any prosecution or other proceeding, whether under this Act or otherwise.

1. (1) No suit, prosecution or other proceedings shall lie against any officer or servant of the Government, for any act done or purporting to be done under this Act without the previous sanction of the Government.
2. (2) No officer or servant of the Government shall be liable in respect of any such act in any civil or criminal proceeding if the act was done in good faith in the course of the execution of duties or the discharge of the functions imposed by or under this Act.

No suit or other proceeding shall, except as expressly provided in this Act, be instituted in any Court to set aside or modify any assessment made under this Act.

1. (1) For purposes of assessment of tax under this Act, the burden of proving that goods brought or caused to be brought into a local area or taken delivery of by a dealer, is not liable to tax under this Act shall be on such dealer.
2. (2) Notwithstanding anything contained in this Act or any other law, where any dealer or person prefers claim under sub-section (3) of section 3 that he is not liable to pay tax under this Act in respect of any goods on which tax is leviable, such dealer or person shall be deemed to be the dealer or person liable to tax under this Act, unless he proves that in respect of such goods tax under this Act has already been paid or has become payable or that tax under 34[the Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005) ]has already been paid or has become payable, as the case may be.
3. (3) Where a dealer furnishes, issues or produces bill of sale, voucher, the declaration, certificate or any other document which he knows or has reasons to believe to be false with a view to support or make any claim that he or any other dealer is not liable to be taxed under this Act, the assessing authority shall on detecting such furnishing or issue or production, direct the dealer furnishing, issuing or producing such a bill of sale, voucher, the declaration, the certificate or other documents to pay as penalty,—
   • (i) in the case of first detection, three times the tax levied or leviable in respect of such goods; and
   • (ii) in the case of second or subsequent detection, five times the tax levied or leviable in respect of such goods: Provided that before issuing any direction for payment of penalty under this sub-section, the assessing authority shall give to the dealer an opportunity of being heard against the levy of such penalty.

The tax paid by a registered dealer in respect of any goods shall be refunded to him, where such goods are sold by him in the course of export out of the territory of India.

Explanation.— (1) For the purposes of this section, the expression ―export out of the territory of India" shall have the meaning assigned to it under the provisions of sub- section

1. (1) of section 5 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956).
2. (2) The burden of proving that any goods were sold in the course of export out of the territory of India shall be on the registered dealer.

1. (1) The Government may, make rules, by notification, to carry out the purpose of this Act.—
2. (2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for,—
   • (a) all matters expressly required or allowed by this Act to be prescribed;
   • (b) the assessment to tax in respect of a business which is discontinued or the ownership of which has changed;
   • (c) the procedure for assessment of Central and State Government Departments, Statutory bodies and local authorities;
   • (d) the assessment to tax in respect of a business owned by minors -and other incapacitated persons or by persons residing outside the State of Goa;
   • (e) the assessment to tax under this Act of any goods which have escaped assessment;
   • (f) procedure for registration of dealers under section 8;
   • (g) refund of tax collected if the goods have not been consumed, sold or used within the local area;
   • (h) compelling the submission of returns and the production of documents and enforcing the attendance of persons and examining them on oath or affirmation;
     • (i) specifying the class of dealers who need not furnish statement under section 18; .
   • (j) the duties and powers of officers appointed for the purpose of enforcing the provisions of this Act;
   • (k) generally regulating the procedure to be followed, and the forms to be adopted in proceedings under this Act;
3. (1) any other matter including levy of fees for which there is no provision or no sufficient provision in this Act and for which provision is in the opinion of theGovernment, necessary for giving effect to the purpose of this Act.
4. (3) In making a rule under sub-section (1) or sub-section (2), the Government may provide that a person guilty of a breach thereof shall, on conviction, be punishable with fine which may extend to five thousand rupees and, where the breach is a continuing one, with further fine which may extend to one hundred rupees for every day after the first dayduring which the breach continues.
5. (4) Any rule under this Act may be made to have effect retrospectively and when any such rule is made, a statement specifying the reasons for making such a rule shall be laid before the State Legislature along with the rule.

Every rule made under this Act and every Notification issued under the provisions of this Act shallbe laid as soon as may be after it is published, before the State Legislature while it is in session for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session in which it is so laid or the sessions immediately following, the State Legislature agree in making any modification in the rule or Notification or agrees that the rule or Notification should notbe made, the rule or Notification shall thereafter have effect only in such modified formor be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule or Notification.

If any difficulty arises in giving effect to the provisions of this Act, the Government may, by notification, make such provisions as appear to it to be necessary or expedient for removing the difficulty.