Vidhi Codex

Bare Act

The Goa Tax on Infrastructure Act, 2009

Tax200913 sections

This Act establishes a tax on buildings in Goa to fund essential public infrastructure such as water, electricity, roads, and drainage systems. It applies to various types of structures including residential, commercial, and industrial buildings, defining specific built-up areas to ensure broad coverage. The tax is collected by local authorities like Municipal Councils and Panchayats. By consolidating existing laws, the legislation aims to generate necessary revenue for maintaining and developing state amenities, ensuring that residents and businesses have access to the basic physical facilities required for daily life and economic activity.

Start reading →Read full ActSections
  1. 0. Preamble
  2. 1. Short title, extent and commencement.
  3. 2. Definitions.
  4. 3. Tax on Infrastructure.
  5. 4. Act not in derogation of other laws.
  6. 5. Local authority not to issue construction Licence.
  7. 6. Local Authority not to issue Occupancy Certificate.
  8. 7. Penalty.
  9. 8. Offences by Companies.
  10. 9. Recovery or Refund of
  11. 10. Power to remove difficulties.
  12. 11. Repeal and Saving.
  13. Schedule. Schedule

PDF: pending for this language.