section 2
Definitions
The Goa Tax on Infrastructure Act, 1997Tax19978 sections
Statutory text
Definitions. — In this Act, unless the context otherwise requires,-—
- (2) "competent authority" means such authority or officer of the Government, as the Government may, by Notification in the Official Gazette, specify;
- (3) "Government" means the Government of Goa;
- (4) "local authority" means a Municipal Council constituted under the Goa Municipalities Act, 1968 (Act No. 7 of 1969) or a Panchayat constituted under the Goa Panchayat Raj Act, 1994 (Act No. 14 of 1994);
- (5) "infrastructure" means the provision of potable water electricity, and other amenities like roads, sewage system, etc.;
- (6) "multi-dwelling building" includes any building consisting either of a single self contained unit having built up area of more than 100 square meters, or more than one independent unit used for domestic, commercial or office premises but does not include building constructed for educational institutions, industrial enterprises or by any other non-profitable organisations and such other organisations as may be notified by the Government in public interest.
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