Central Government.

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.]