Chapter II Chapter II

Levy of tax

9[(1) There shall be levied and collected a tax on entry of any goods specified in SCHEDULE I hereto, into a local area upon use of anyfacilities/infrastructure or any other amenities belonging to or provided by the State for consumption, use or sale therein, at such rates shown against each of the entry in the said SCHEDULE.];

1. (1) The tax levied under sub-section (1) shall be paid by every registered dealer or a dealer liable to get himself registered under this Act who brings or causes to be brought into a local area the goods, using any facilities/infrastructure or any other amenities belonging to or provided by the State whether on his own account or on account of his principal or any other person or who takes delivery or is entitled to take delivery of such goods on its entry into a local area. Explanation.— Where the goods are taken delivery of on its entry into a local area or brought into a local area by a person other than a dealer, the dealer who takes delivery of the goods from such person shall be deemed to have brought or caused to have brought the goods into the local area. 10[(3) Notwithstanding anything contained in sub-section (1) or sub-section (2), no tax shall be levied on and collected from a dealer who brings or causes to be brought into a local area any goods,— 1. in respect of which tax has been paid or has become payable in any other local area under sub-section (1), or 2. in respect of which tax has been paid or has become payable under 11[the Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005) ], and under the Central Sales Tax Act, 1956 (Central Act 74 of 1956). Explanation.— For the purposes of this section, tax paid or become payable should be on goods in the same form in which they are brought or caused to be brought into the local area and in case of tax under the Central Sales Tax Act, 1956, that which is paid or become payable in the State of Goa.].
2. (4) No tax shall be levied under this Act on any goods specified in SCHEDULE II hereto on its entry into a local area for consumption, use or sale therein.
3. (5) No tax shall be levied on a defence unit or establishment which causes entry of any goods liable to tax under this Act, into a local area for use by it in the manufacture, repair or research and development of defence and defence related goods only if it is brought in directly by the establishment itself.
4. (6) 12[Every manufacturer who brings or causes to be brought any goods into a local area for consumption or use therein, the aggregate value of which is less than one lakh rupees in a year and any other dealer who brings or causes to be brought any goods into a local area for consumption, use or sale therein, the aggregate value of which is less than two lakh rupees in a year, shall not be liable to pay tax for that year: Provided that every non-residential dealer including his agent or manager, or every occasional dealer shall be liable to pay the tax each year at the rates specified irrespective of the aggregate value of the goods brought or caused to be brought into the local area during the year.]
5. (7) The tax shall be assessed, levied and collected in such manner and in such instalments, if any, as may be prescribed.
6. (8) Subject to such rules as may be made the assessing authority may assess a dealer for any year, as if, the aggregate value of the goods brought or caused to be brought into a local area in such year had been received as in the previous year.
7. (9) The tax shall be in addition to the tax levied and collected as octroi by a Municipal Council, Zilla Panchayat or Village Panchayat or any other local authority, as the case may be, within its local areas.

Subject to such restrictions and conditions as may be prescribed, tax paid under this Act on value of goods which have become liable for sales tax under 14[the Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005) ]or under the Central Sales Tax Act, 1956 (Central Act 74 of 1956) shall be refunded to the dealer.

Notwithstanding anything contained hereinabove, the Commissioner may adjust the amount due to be refunded under this section towards recovery of any amount due from the dealer on the date of adjustment and then refund the balance, if any.

Subject to such restrictions and conditions as may be prescribed, a set off of proportionate amount of tax paid under this Act on inputs used in the manufacture of goods actually exported out ofthe country shall be allowed in proportion of goods used in such manufacture].

1. (1) Notwithstanding anything contained in section 3 and/or section 10, there shall be levied and collected a tax on entry of any goods, other than those specified in SCHEDULE II to the Act, into a local area for delivery by any transporter to the consignee or any other person within the local area for use or sale therein on the purchase value of such goods at the rates specified in SCHEDULE I hereto.
2. (2) The transporter shall be liable to pay the tax levied under this section on the goods transported and delivered by him to the consignee or any other person, where destination of such goods is within the local area.
3. (3) On failure of the transporter to pay the tax levied under this section, the transporter and the consignee shall be jointly and severally liable for payment of such tax and penalty levied, if any: Provided that the Government shall have first charge over such goods till payment of tax and/or penalty is made: Provided that no tax shall be levied under this section on goods brought in the local area, by the transporter for delivery to a dealer registered under the Goa Value Added TaxAct, 2005 (Goa Act 9 of 2005) and is liable to pay value added tax for use in manufactureor processing of goods for sale.

(i) The Government may, by notification in the Official Gazette,— (a) reduce any rate of tax, (b) enhance any rate of tax, and may, by like notification, add to, or omit from or otherwise amend any entry of, any SCHEDULE hereto and thereupon the SCHEDULE shall be deemed to have been amended accordingly. (ii) Any notification issued under clause (i) shall take effect prospectively, either from the date of publication thereof in the Official Gazette or from a later date as may be mentioned therein; (iii) The provisions contained in section 50 regarding rules made by the Government shall apply mutatis mutandis to any notification issued under clause (i), as they apply to rules made by the Government.]

1. (1) A person who is not a registered dealer shall not collect any amount by way of tax or purporting to be by way of tax under this Act, nor shall a registered dealer collect any amount by way of tax or purporting to be by way of tax at a rate or rates exceeding the rate or rates specified in a notification issued under section 3.
2. (2) No dealer shall collect any amount by way of tax or purporting to be by way of tax in respect of the entry of any goods on which no tax is payable by him under the provisions of this Act.

Notwithstanding anything contained in this Act, the Central Government or the Government shall be entitled to collect, by way of tax, any amount which a registered dealer would be entitled to collect by way of tax under this Act.

If any person contravenes any of the provisions of section 4, the assessing authority may, after giving such person a reasonable opportunity of being heard, by order in writing, impose upon him by way of penalty a sum not exceeding one and a half times of such amount:

Payment and disbursement of amounts wrongly collected by dealers as tax.—

1. (1) Where any amount is collected by way of tax or purporting to be by way of tax from any person by any dealer in contravention of section 4, whether knowingly or not, such dealer shall pay the entire amount so collected to the assessing authority within thirty days after the close of the month in which such amount was collected, notwithstanding that the dealer is not liable to pay such amount as tax or that only a part of it is due from him as tax under this Act.
2. (2) If default is made in payment of the amount in accordance with sub-section (1),— 1. the whole of the amount outstanding on the date of default shall becomeimmediately due and shall be a charge on the properties of the dealer; 2. the dealer liable to pay the amount shall pay interest at the rate of one and one half percent of such amount for each month of default; and 3. the whole of the amount remaining unpaid along with the interest calculated under clause (ii) of this sub-section shall be recoverable in the manner specifiedin section 19.
3. (3) Notwithstanding anything contained in this Act or in any other law for the time being in force, any amount paid or payable by any dealer under sub-section (1) shall, to the extent it is not due as tax, be forfeited to the Government and be recovered from him and such payment or recovery shall discharge him of the liability to refund the amount to the person from whom it was collected.
4. (4) Where any amount is paid or recovered from any dealer under sub-section (1) or sub-section (3), as the case may be, a refund of such amount or any part thereof can be claimed from the Government by the person from whom it was realized by way of tax provided an application in writing in the prescribed form is made to the Commissioner, within two years from the date of the order of forfeiture. On receipt of any such application, the Commissioner shall hold such inquiry as he deems fit and if the Commissioner is satisfied that the claim is valid and admissible and that amount as claimed as refund is actually paid or recovered, he shall refund the amount or any partthereof, which is found due to the persons concerned: Provided that a fund shall be established by the Government within three months from the commencement of this Act from the amounts forfeited or recovered except for the amounts refunded as aforesaid to the persons concerned, and after deducting the expensesof collection and recovery as determined. The fund shall be administered in the prescribed manner and the amount in the fund shall be utilized for meeting the expenses of any welfare activity by Governmental or non-Governmental organization functioning in the State or credited to Chief Minister‘s Relief Fund.

1. (1) Every dealer,—
   • (a) who buys or receives goods liable to tax under this Act and who is doing business in a local area and is registered or is liable for registration under 16[section 18]of 17[the Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005) ],or
   • (b) who brings or causes to be brought such goods into a local area or takes delivery or is entitled to take delivery of such goods, the aggregate value of which is not less than two lakhs rupees in a year, shall get himself registered under this Act in such manner, on payment of such fee and within such period as may be prescribed. The registration shall be renewed from year to year on payment of the prescribed fee until it is cancelled: 18[Provided that every dealer who is a manufacturer who brings or causes to be brought such goods into a local area for consumption or use therein, shall get himself registered under this Act, if the aggregate value of such goods brought into a local area is not less than one lakh rupees in a year.]
2. (2) Notwithstanding anything contained in sub-section (1),—
   • (i) every dealer undertaking execution of works contract involving the use or consumption of goods entering into a local area;
   • (ii) every occasional dealer;
   • (iii) every manager or agent of a non-resident dealer; other than a dealer dealing exclusively in the goods specified in the Schedule II, shall get himself registered irrespective of the value of such goods.
3. (3) No dealer who is already registered under 19[the Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005) ], shall be required to pay registration or renewal fee under this Act.
4. (4) Nothing contained in this section shall apply to any State Government or the

Provision for registration, returns, payment of tax, assessment, levy of penalty, etc., for transporters of goods.— (1) Every transporter who transports the goods for delivery into the local area and liable to pay tax under this Act shall get himself registered under this Act in the manner as may be prescribed. (2) The provisions as regards to returns, payment of tax, assessment, re-assessment, levy of penalty, appeals, review, revision, recovery, etc., specified in the Act for a dealer shall mutatis mutandis beapplicable to the transporter.].

21[8B]. Savings.— Anything done or any action taken or any levies made undersection

3 or under section 8 of this Act before the enactment of the Goa Tax on Entry of Goods (Second Amendment) Act, 2003 shall be deemed to have been done, taken or levied as if the Goa Tax on Entry of Goods (Second Amendment) Act, 2003 was in forceat the time when such thing or action or levies were done or taken or made, as the case may be.]