Chapter III Chapter III

1. (1) The Government shall, by notification, published in the Official Gazette appoint following officers for the purposes of this Act, namely:—
   • (a) Commissioner of State Tax;
   • (b) Special Commissioner of State Tax;
   • (c) Additional Commissioners of State Tax;
   • (d) Deputy Commissioners of State Tax;
   • (e) State Tax Officers;
   • (f) Assistant State Tax Officers;
   • (g) State Tax Inspectors; and
   • (h) Any other officer as it may deem fit: Provided that the designation of the officers appointed under this Act as specified in column (2) of the table below shall be as specified in the corresponding entries in column 4 of said table, from the date of commencement of the Goa Value Added Tax (Eleventh Amendment) Act, 2019. TABLE
2. (1) (2) (3)
   • (i) Commissioner of Commercial Taxes Commissioner of State Tax
   • (ii) Additional Commissioners Taxes Commissioners Additional of Commercial of State Tax
   • (iii) Assistant Commissioners Taxes Commissioners Deputy of Commercial of State Tax
   • (iv) Commercial Tax Officers State Tax Officers
   • (v) Assistant Commercial Tax Officers Assistant State Tax Officers
   • (vi) Commercial Tax Inspectors State Tax Inspectors
3. (2) The Commissioner shall have jurisdiction over the entire State and the Special Commissioner, if any, appointed, shall have jurisdiction over the entire State, or as directed by the Government by notification in the Official Gazette. All other officers shall have jurisdiction over the entire State or over such local areas as the Government may specify by notification in the Official Gazette.
4. (3) The Commissioner shall have and exercise all the powers and perform all the

duties, conferred or imposed on the Commissioner by or under this Act, and the Special

Commissioner and an Additional Commissioner, if any, appointed, shall, save as otherwise directed by the Commissioner by notification in the Official Gazette, have and exercise within their respective jurisdiction all the powers and perform all the duties, conferred or imposed on the Commissioner, by or under this Act.

1. (4) Deputy Commissioners, other officers and persons, shall, within their respective jurisdiction, exercise such of the powers and perform such of the duties of the Commissioner under this Act, as the Commissioner may subject to such conditions and restrictions delegate to them either generally, or as respects any particular matter or class of matters by an order notified in the Official Gazette.
2. (5) The Government may, subject to such restrictions and conditions, if any, as it may impose, by notification in the Official Gazette, delegate to the Commissioner the powers (not being powers relating to the appointment of Special Commissioner, Additional Commissioner or Deputy Commissioner or other Officers) conferred on the Government by this section.
3. (6) No person shall be entitled to call in question, in any proceeding, any jurisdiction including the territorial jurisdiction of any officer appointed under sub-section (1), after the expiry of thirty days from the date of receipt by such person of any notice under this Act, issued by such officer. If, within the period aforesaid, a separate application in writing in the prescribed form raising an objection as to the jurisdiction of any such officer is made to him, the officer shall refer the question to the Commissioner, who shall after giving the person raising the objection, a reasonable opportunity of being heard, make an order determining the question.
4. (7) All officers appointed under sub-section (1) shall be subordinate to the Commissioner; and the subordination of officers other than the Commissioner, and of persons, amongst themselves shall be such as may be prescribed.]

1. (1) Subject to the provisions of this section, the Government shall constitute a Tribunal, consisting of one member or as many members as it thinks fit to discharge the functions conferred on the Tribunal by or under this Act: Provided that where the Tribunal consists of one member, that member shall be a

person who has held a civil judicial post for at least ten years or ten years experience in the legal matters in the Central/State Government Department or who has been in practice as an advocate for at least ten years, and where the Tribunal consists of more than one member, one such member shall be a person qualified as aforesaid.

1. (2) If the Tribunal consists of more than one member, the Government shall appoint one of the members of the Tribunal to be the Chairman thereof.
2. (3) The qualifications of the member or members constituting the Tribunal and the period for which such member or members shall hold office, shall be such as may be prescribed.
3. (4) The Government may terminate the appointment of any member of the Tribunal before the expiry of the term of his office if such member-
   • (a) is adjudged as an insolvent; or
   • (b) engages during his term of office in any paid employment outside the duties of his office; or
   • (c) is or becomes, in any way concerned or interested in any contract or agreement made by or on behalf of the Government or participates in any way in the profit thereof or in any benefits or emoluments arising therefrom; or
   • (d) is in the opinion of the Government, unfit to continue in office by reason of infirmity of mind or body; or
   • (e) is convicted of an offence involving in moral turpitude: Provided that before terminating the appointment of any member under this sub -section, such member shall be given a reasonable opportunity of being heard.
4. (5) Any vacancy in the membership of the Tribunal shall be filled up by the Government as soon as practicable.
5. (6) If the Tribunal consists of more than one member, the functions of the Tribunal may be discharged by any of the members sitting either singly or in benches of two or more members, as may be determined by the Chairman.
6. (7) Where the Tribunal consists of more than one member and they are divided on any matter arising for decision before them, the decision shall be the decision of the majority, if there be a majority; but if the members are equally divided, they shall state the point or points on which they differ and the case shall be referred by the Chairman for hearing on such point or points to one or more of the other members of the Tribunal, and such point

or points shall be decided according to the majority of the members of the Tribunal who heard the case, including those who first heard it.

1. (8) Subject to such conditions and limitations as may be prescribed, the Tribunal shall have power to award costs, and the amount of such costs shall be recoverable from the person who is ordered to pay the same as an arrear of land revenue.
2. (9) The Tribunal shall, for the purpose of regulating its procedure and disposal of its business, make regulations not inconsistent with the provisions of this Act and the rules made thereunder:

Provided that the regulations so made shall not have effect until they are approved by the Government and published in the Official Gazette.

1. (10) Notwithstanding anything contained in this section, the Government may, by notification in the Official Gazette, confer on any Tribunal constituted or functioning under any other law for the time being in force, the powers conferred on a Tribunal by or under this Act and thereupon such other Tribunal shall be deemed to be a Tribunal constituted under this section in relation to the said law notwithstanding anything inconsistent in such other law: Provided that the provisions of sub-sections (3) and (4) shall not apply to the Tribunal on which powers are so conferred.
2. (11) Any proceeding before the Tribunal shall be deemed to be a judicial proceeding within the meaning of section 193 and 228 of the Indian Penal Code, 1860 (45 of 1860).

Servants.— The Commissioner and all officers and persons appointed under section 13 and all members of the Tribunal shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code, 1860 (Central Act 45 of 1860) and clause (c) of section 2 of the Prevention of Corruption Act, 1988 (Central Act 49 of 1988).

1. (1) In discharging their functions by or under this Act, the Tribunal and the Commissioner shall have all the powers of a Civil Court for the purpose of—
   • (a) proof of facts by affidavit;
   • (b) summoning and enforcing the attendance of any person, and examining him on oath or affirmation;
   • (c) compelling the production of documents; and
   • (d) issuing commissions for the examination of witnesses.
2. (2) Without prejudice to the provisions of any other law for the time being in force, where a person, to whom a summons is issued by the Tribunal or the Commissioner either to attend to give evidence or produce books of accounts, registers or other documents at a certain place and time, intentionally omits to attend or produce the

documents at the place and time, the Tribunal or the Commissioner, as the case may be, may impose on him such fine not exceeding five thousand rupees as it or he thinks fit;

and the fine so levied may be recovered in the manner provided in this Act for recovery of arrears of tax: Provided that, before imposing any such fine, the person concerned shall be given a reasonable opportunity of being heard.

1. (3) If, any documents are produced by a person or dealer on whom a summon was issued by the Commissioner, and the Commissioner is of the opinion that any dealer has evaded or is attempting to evade the payment of any tax due from him and the documents produced are necessary for establishing the case against such dealer, the Commissioner may, for reasons to be recorded in writing, impound the documents and shall grant a receipt for the same, and shall retain the same for so long as may be necessary in connection with the proceedings under this Act, or for a prosecution under any law.

No suit, prosecution or other legal proceedings shall lie against any servant of the Government for anything which is in good faith done or intended to be done under this Act or the rules or notifications made thereunder.