Bare Act
The Goa, Daman and Diu Barge (Taxation of Goods) Act, 1985
Tax198522 sections
This Act establishes a taxation framework for goods transported by mechanically propelled barges through inland waterways and canals within the Union Territory of Goa, Daman and Diu. It mandates that registered barge owners submit monthly returns and pay taxes based on the weight of goods transported. The legislation empowers government-appointed Tax Officers to assess tax liabilities, conduct inspections, and recover unpaid dues as arrears of land revenue. It also outlines penalties for tax evasion, procedures for appeals, and provisions for compounding offences. Essentially, it ensures the state generates revenue from commercial inland water transport activities while regulating compliance.
- 1. Short title, extent and commencement
- 2. Definitions
- 3. Levy of tax on Goods
- 4. Provided that no tax shall be payable under this Act on goods belonging to the Government or Central Government.
- 5. Officer within the prescribed period and in the prescribed manner.
- 6. Procedure where no returns are submitted etc
- 7. Taxes escaping assessment
- 8. Penalty for non-payment of tax
- 9. Recovery of tax, etc
- 10. Appeal against demand
- 11. Maintenance of accounts and registers
- 12. Power to order production of accounts
- 13. Powers of entry and inspection
- 14. Composition of tax
- 15. Drawback, set off, refund, etc
- 16. Offences, penalties and competent Court
- 17. Offences by companies
- 18. Composition of offences
- 19. Officers to be public servants
- 20. Bar of certain proceedings
- 21. Limitation for suits and prosecutions
- 22. Power to make rules
PDF: pending for this language.