The Court-Fees (Goa Amendment) Act, 2020

Short title and commencement.—

1. (1) This Act may be called the Court-Fees (Goa Amendment) Act, 2021.
2. (2) It shall come into force at once.

Amendment of Schedule I and Schedule II.— For the existing Schedule I and Schedule II of the Court-Fees Act, 1870 (7 of 1870), as in force in the State of Goa, the following Schedules shall be substituted, namely:—

1. Short title and commencement Short title and commencement.—

1. (1) This Act may be called the Court-Fees (Goa Amendment) Act, 2020.
2. (2) It shall come into force at once. 2. Amendment of section 10 Amendment of section 10.— In section 10 of the Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005) (hereinafter referred to as the “principal Act”), in sub-section (3), for the expression “shall be refunded in the prescribed manner within 3 months from the date of filing of application claiming the refund”, the expression “shall upon an application made by such exporter be refunded in such manner within a period of ninety days from the date of the sanction order of such authority, as prescribed” shall be substituted.

Amendment of section 29.— In section 29 of the principal Act, after sub-section (9), the following sub-section shall be inserted, namely:— “(10) Where any order passed under this section, results in refund of any amount of tax, interest or penalty and no appeal, review or revision is filed against such order within the time limit specified in this Act, the Appropriate Assessing Authority shall after expiry of time limit for filing of appeal, review or revision shall submit the

1. Short title and commencement Short title and commencement.—

1. (1) This Act may be called the Goa Value Added Tax (Twelfth Amendment) Act, 2020.
2. (2) It shall come into force at once except sections 2, 3 and 4, which shall be deemed to have come into force on the 1st day of April, 2005. 2. Amendment of Schedule IIA Amendment of Schedule IIA.— In the Court-Fees Act, 1870 (7 of 1870), as in force in the State of Goa, in Schedule II A for article 1, the following article shall be substituted, namely:— 1.Application orPetition Five rupees
   • (a) When presented to any officer of the Customs or Excise Department or to any Magistrate by any person having dealings with the Government, and when the subject-matter of such application relates to exclusively to those dealings; or when presented to any officer of land revenue by any person holding temporarily settled land under direct engagement with Government, and when the subject-matter of the application or petition relates exclusively to such engagement; or when presented to any Municipal Council/ Commissioner under any Act for the time being in force for the conservancy or improvement of any place, if the application or petition relates solely to such conservancy or improve- ment; or when presented to any Civil Court other than a principal Civil Court of original jurisdiction or to a Collector or other officer of revenue in relation to any suit or case in which the amount or value of the subject-matter is less than fifty rupees; or when presented to any Civil, Criminal or Revenue Court or to any Board or Executive Officer for the purpose of obtaining a copy or translation of any judgement, decree or order passed by such Court, Board or Officer or of any other document on record in such Court or office.
   • (b) When containing a complaint or charge of any offence other than an offence for which police officers may, under the Criminal Procedure Code arrest without warrant and presented to any Criminal Court; or when presented to a Civil, Criminal or Revenue Court or to a Collector, or any revenue officer having jurisdiction equal or subordinate to a Collector, or to any Magistrate in his executive capacity, and not otherwise provided for by this Act; or to deposit in Court, revenue or rent; or for determination by a Court of the amount of compensation to be paid by landlord to his tenant.
   • (c) When presented to a Chief Commissioner or other Chief Controlling Revenue or Executive Authority, or to a Commissioner of Revenue or Circuit, or to any chief officer charged with the executive administration of a division and not otherwise provided by this Act.
   • (d) When presented to any competent authority for the purpose of obtaining a certificate of domicile.
   • (e) When presented to the High Court,—
     • (i) for direction, order or writ under article 226 of the Constitution of India for the enforcement of any of the fundamental rights conferred by Part III of the Constitution of India or for the exercise of its jurisdiction under article 227 thereof.
     • (ii) in any other case not otherwise provided for by this Act. Five rupees Five rupees Five rupees. Five rupees. Five rupees. Five rupees. Five rupees. Thirty rupees. Twenty rupees. Two hundred and fifty rupees. Three hundred rupees. 3. Amendment of section 29 Amendment of section 29.— In section 29 of the principal Act, after sub-section (9), the following sub-section shall be inserted, namely:— “(10) Where any order passed under this section, results in refund of any amount of tax, interest or penalty and no appeal, review or revision is filed against such order within the time limit specified in this Act, the Appropriate Assessing Authority shall after expiry of time limit for filing of appeal, review or revision shall submit the

Amendment of section 29.— In section 29 of the principal Act, after sub-section (9), the following sub-section shall be inserted, namely:— “(10) Where any order passed under this section, results in refund of any amount of tax, interest or penalty and no appeal, review or revision is filed against such order within the time limit specified in this Act, the Appropriate Assessing Authority shall after expiry of time limit for filing of appeal, review or revision shall submit the

“SCHEDULE I A Ad valorem Fees Article number Proper fee When the amount or value of the subject matter in dispute does not exceed one thousand rupees. Two

FIXED FEES Article number Proper fee Application or petition a :When presented to any officer of the Customs or Excise Department or to any Magistrate by any person having dealings with the Government, and when the subject matter of such application relates to exclusively to those dealings. Twenty rupees or when presented to any officer of land revenue by any person holding temporarily settled land under direct engagement with Government, and when the subject matter of the application or petition relates exclusively to such engagement. Twenty rupees or when presented to any Municipal Council Commissioner under any Act for the time being in force for the conservancy or improvement of any place, if the application or petition relates solely to such conservancy or improvement. Twenty rupees or when presented to any Civil Court other than a principal Civil Court of original jurisdiction or to a Collector or other officer of revenue in relation to any suit or case in which the amount or value of the subject matter is less than fifty rupees. Twenty rupees or when presented to any Civil Criminal or Revenue Court or to any Board or Executive Officer for the purpose of obtaining a copy or translation of any judgement decree or order passed by such Court Board or Officer or of any other document on record in such Court or office. Twenty rupees b :When containing a complaint or charge of any offence other than an offence for which police officers may under the Criminal Procedure Code arrest without warrant and presented to any Criminal Court. Twenty rupees or when presented to a Civil Criminal or Revenue Court or to a Collector or any revenue officer having jurisdiction equal or sub ordinate to a Collector or to any Magistrate in his executive capacity and not otherwise provided for by this Act. Twenty rupees or to deposit in Court revenue or rent Twenty rupees or for determination by a Court of the amount of compensation to be paid by landlord to his tenant. Twenty rupees c :When presented to a Chief Commissioner or other Chief Controlling Revenue or Executive Authority or to a Commissioner of Revenue or Circuit or to any chief officer charged with the executive administration of a division and not otherwise provided by this Act. Thirty rupees d :When presented to any competent authority for the purpose of obtaining a certificate of domicile. Twenty rupees e :When presented to the High Court i :for direction order or writ under article 226 of the Constitution of India for the enforcement of any of the fundamental rights conferred by Part III of the Constitution of India or for the exercise of its jurisdiction under article 227 thereof. Two hundred and fifty rupees ii :in any other case not otherwise provided for by this Act. Three hundred rupees 4. The Goa Value Added Tax (Twelfth Amendment) Act, 2020 Amendment of section 35.— In section 35 of the principal Act, after sub-section (4), the following sub-section shall be inserted, namely:— “(5) Notwithstanding anything contained in this Act, the Appropriate Assessing Authority shall, while passing an assessment order, also pass a separate order for refund of tax, interest or penalty, if the assessment results in determination of any amount refundable to the dealer.” 5. The Court-Fees (Goa Amendment) Act, 2021 Short title and commencement.— (1) This Act may be called the Court-Fees (Goa Amendment) Act, 2021. (2) It shall come into force at once. 2. Amendment of Schedule IIA.— In the Court-Fees Act, 1870 (7 of 1870), as in force in the State of Goa, in Schedule II A for article 1, the following article shall be substituted, namely:— 1.Application or Five rupees Petition (a) When presented to any officer of the Customs or Excise Department or to any Magistrate by any person having dealings with the Government, and when the subject-matter of such application relates to exclusively to those dealings; or when presented to any officer of land revenue by any person holding temporarily settled land under direct engagement with Government, and when the subject-matter of the application or petition relates exclusively to such engagement; or when presented to any Municipal Council/ Commissioner under any Act for the time being in force for the conservancy or improvement of any place, if the application or petition relates solely to such conservancy or improve- ment; or when presented to any Civil Court other than a principal Civil Court of original jurisdiction or to a Collector or other officer of revenue in relation to any suit or case in which the amount or value of the subject-matter is less than fifty rupees; or when presented to any Civil, Criminal or Revenue Court or to any Board or Executive Officer for the purpose of obtaining a copy or translation of any judgement, decree or order passed by such Court, Board or Officer or of any other document on record in such Court or office. (b) When containing a complaint or charge of any offence other than an offence for which police officers may, under the Criminal Procedure Code arrest without warrant and presented to any Criminal Court; or when presented to a Civil, Criminal or Revenue Court or to a Collector, or any revenue officer having jurisdiction equal or subordinate to a Collector, or to any Magistrate in his executive capacity, and not otherwise provided for by this Act; or to deposit in Court, revenue or rent; or for determination by a Court of the amount of compensation to be paid by landlord to his tenant. (c) When presented to a Chief Commissioner or other Chief Controlling Revenue or Executive Authority, or to a Commissioner of Revenue or Circuit, or to any chief officer charged with the executive administration of a division and not otherwise provided by this Act. (d) When presented to any competent authority for the purpose of obtaining a certificate of domicile. (e) When presented to the High Court,— (i) for direction, order or writ under article 226 of the Constitution of India for the enforcement of any of the fundamental rights conferred by Part III of the Constitution of India or for the exercise of its jurisdiction under article 227 thereof. (ii) in any other case not otherwise provided for by this Act. Five rupees Five rupees. Five rupees. Five rupees. Five rupees. Five rupees. Five rupees. Thirty rupees. Twenty rupees. Two hundred and fifty rupees. Three hundred rupees.