section 5
Local Authority not to issue occupancy certificate
The Goa Tax on Infrastructure Act, 1997Tax19978 sections
Statutory text
- (1) No local authority shall issue occupancy certificate to any multi-dwelling building unless the person applying for it produces a certificate from the competent authority that the tax due under this Act has been paid in respect of such building.
- (2) No person shall occupy any building or part thereof unless the tax payable under this Act in respect of such building has been paid.
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