Amendment of section 2

Amendment of section 2.— In section 2 of the Goa Tax on Luxuries Act, 1988 (Act 17 of 1988) (hereinafter referred to as the “principal Act”),-

1. (i) in clause (a), for the words “open space where tents” the words “open space with or without tents” shall be substituted;
2. (ii) in clause (b), sub-clause

1. (b) shall be omitted and sub-clause
2. (c) shall be re-numbered as sub-clause
3. (b) thereof;
   • (iii) in clause (ee), the words “commodities or” shall be omitted;
   • (iv) in clause (f), for the expression “ but does not include the supply of food and drinks”, the expression “and all services other than casinos, water sports, boat/river cruises and supply of food and drinks” shall be substituted;
   • (v) in clause
4. (h) and in any other provisions of the principal Act, except in section 5, for the words “hotelier or proprietor or stockist”, wherever they occur, the word “ hotelier” shall be substituted;
   • (vi) in clause (j), the words “as the case may be” and “and value of stock of other luxuries provided”, wherever they occur, shall be omitted;
   • (vii) clauses
5. (mm) and
6. (mmm) shall be omitted;
   • (viii) in clause (n), the expression “and includes surcharge if any, leviable” shall be omitted;
   • (ix) clauses
7. (pp) and
8. (ppp) shall be omitted.