reg. no. g-2/rnp/goa/32/2011-12 rni no. goaeng/2002/6410 · polished granite stones per cent and...

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Panaji, 24th December, 2014 (Pausa 3, 1936) SERIES I No. 38

Reg. No. G-2/RNP/GOA/32/2011-12 RNI No. GOAENG/2002/6410

PUBLISHED BY AUTHORITY

GOVERNMENT OF GOADepartment of Finance

Revenue & Control___

Notification

4/5/2005-Fin(R&C)(115)

In exercise of the powers conferred by sub--sections (1), (2) and (3) of section 83 of theGoa Value Added Tax Act, 2005 (Goa Act 9 of2005) and all other powers enabling it in thisbehalf, the Government of Goa hereby makesthe following rules so as to further amend theGoa Value Added Tax Rules, 2005, namely:—

1. Short title and commencement.— (1) Theserules may be called the Goa Value Added Tax(Ninth Amendment) Rules, 2014.

(2) They shall come into force from the dateof their publication in the Official Gazette.

2. Amendment of rule 2.— In rule 2 of theGoa Value Added Tax Rules, 2005 (hereinafterreferred to as the “principal Rules”), in sub--rule (1),—

(i) after clause (i), the following clauseshall be inserted, namely:—

“(ia) “digital signature” meansauthentication of any electronic record

Suggestions are welcome on e-mail: dir–[email protected]

EXTRAORDINARYNo. 2

by a subscriber by means of an electronicmethod or procedure in accordance withthe provisions of the InformationTechnology Act, 2000 (Central Act 21 of2000);”;

(ii) after clause (q), the following clauseshall be inserted, namely:—

“(qa) “subscriber” means a subscriberas defined under section 2(1)(zg) of theInformation Technology Act, 2000(Central Act 21 of 2000);”.

3. Substitution of rule 4A.— In the principalrules, for rule 4A, the following rule shall besubstituted, namely:—

“4A. Determination of sale price in respectof Works Contract.— (1) In case of transferof property in goods (whether as goods orin some other form) involved in theexecution of works contract, the sale priceof such goods shall be determined byeffecting the following deductions from thevalue of each contract, subject to amaximum of 50%, in so far as the amountsrelating to the deduction pertain to suchworks contract:—

(i) Labour and service charges for theexecution of the works contract;

(ii) Amounts paid by way of price forsub-contract, if any, to sub-contractors;

OFFICIAL GAZETTE — GOVT. OF GOASERIES I No. 38 (EXTRAORDINARY No. 2) 24TH DECEMBER, 2014

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(iii) Charges for planning, designingand architect’s fees;

(iv) Charges for obtaining on hire orotherwise, machinery and tools for theexecution of the works contract;

(v) Cost of consumables, such as water,electricity, fuel used in the execution ofworks contract;

(vi) Cost of establishment of thecontractor to the extent to which it isrelatable to supply of the labour andservices;

(vii) Other similar expenses relatableto the said supply of labour and services,where the labour and services aresubsequent to the said transfer ofproperty;

(viii) Profit earned by the contractor tothe extent it is relatable to the supply ofsaid labour and services:

Provided that where the contractor hasfailed to produce audited accounts whichenable a proper evaluation of the differentdeductions as mentioned above, or wherethe Commissioner finds that the accountsmaintained by the contractor are notsufficiently clear or intelligible, the saleprice shall be determined by allowing alump sum deduction as specified incolumn (3) of the Table below for theWorks Contract as specified in thecorresponding entry in column (2) of thesaid Table, in lieu of the deductions asmentioned above.

TABLE

Sl. Classification of Works Percentage ofNo. contract amount to be

deducted from thevalue of contract

1 2 3

(1) Installation of plant and Fifteen per centmachinery

(2) Installation of air condi- Ten per centtioners and air coolers

(3) Installation of elevators Fifteen per cent(lifts) and escalators

(4) Fixing of marble slabs, Twenty-fivepolished granite stones per centand tiles (other thanmosaic tiles)

(5) Civil works, like con- Thirty-fivestruction of buildings, per centbridges, roads, etc.

(6) Construction of railway Thirty per centcoaches or under--carriages supplied by Railways

(7) Ship and boat Twenty per centbuilding includingconstruction of barges,ferries, tugs, trawlers anddragger

(8) Fixing of sanitary Fifteen per centfittings for plumbing,drainage and the like

(9) Painting and polishing Thirty per cent

(10) Construction of bodies Twenty per centof motor vehiclesincluding that of trucks

(11) Laying of pipes Twenty per cent

(12) Tyre re-treading Forty per cent

(13) Annual maintenance Forty per centcontract

(14) Any other works contract Thirty per cent

Note: The percentage as stated in Tableabove, is to be applied after first deducting fromthe total contract price, the quantum of priceon which tax is paid by the sub-contractor, ifany, and the quantum of tax separately chargedby the contractor if the contract provides for

separate charging of tax.

(2) In case of a works contract involvingconstruction, where building and the landor, as the case may be, interest in the land,underlying the building is to be conveyed,and the property in the goods (whether asgoods or in some other form) involved inthe execution of such works contract is alsotransferred to the purchaser, then, suchtransfer is liable to tax. The value of thesaid goods at the time of the transfer shallbe calculated after making the deductions

1 2 3

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 38 (EXTRAORDINARY No. 2) 24TH DECEMBER, 2014

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under sub-rule (1) and the cost of the landfrom the total agreement value:

Provided that, deduction towards cost ofland and deduction under sub-rule (1) shallnot exceed 50% of the agreement value orRs. 20,000/- per sq. mtr. of the built uparea, whichever is higher.

(3) The value of goods so arrived at undersub-rule (1) shall, for the purposes of levyof tax, be the sale price relating to thetransfer of property in goods (whether asgoods or in some other form) involved inthe execution of a works contract.”.

4. Insertion of new rule 4B.— In the principalRules, after rule 4A, the following rule shallbe inserted, namely:—

“4B. Regarding determination of fairmarket price.— For determination of thefair market price under section 18, theAppropriate Assessing Authority or theofficer authorised by the Commissioner,shall compare the market price of thegoods, in case of a manufacturer, with theprice being charged by other manufacturersand in the case of a wholesaler, with theprice being charged by other wholesalersand in the case of a retailer, with the pricebeing charged by other retailers.”.

5. Amendment of rule 6.— In rule 6 of theprincipal Rules,—

(i) in sub-rule (1), for the expression “orfrom the date of commencement of validityof registration certificate,”, the expression“or from the date of commencement ofvalidity of registration certificate, or fromthe date of notification issued by theGovernment under sub-section (4) of section5 of the Act and a new class of dealers orclass of goods are included in the Schedule‘E’ to the Act,” shall be substituted;

(ii) after sub-rule (2), the following sub--rule shall be inserted, namely:—

“(2A) The dealer shall be eligible forcomposition of tax under entry (5) of

Schedule ‘E’ to the Act, subject to theconditions that,—

(a) the agreements which are enteredinto on or after 1st June, 2013 shall becovered under the composition scheme;

(b) the dealer shall make payment ofthe amount of composition of tax for thereturn period in which the agreement isentered into and include the amountsstipulated as payable in the respectivetax periods as per agreement as turnoverof sales in the said return;

(c) the dealer shall not be entitled tochange the method of computation of taxliability in respect of contract for whichhe has opted for the composition scheme;

(d) the dealer shall not transfer theproperty in goods, procured from outsidethe State under Central Sales Tax Act,1956 (Central Act 74 of 1956);

(e) the dealer shall not issue taxinvoice.”.

(iii) for sub-rule (3), the following sub--rule shall be substituted, namely:—

“(3) (i) The Appropriate AssessingAuthority upon scrutiny of applicationreceived from the dealer under sub-rule(1) is satisfied that it is in order shallgrant him the certificate in Form VATXIV, which shall be displayed at the placeof business at a conspicuous place.

(ii) The dealer to whom suchregistration certificate is granted shalldisplay the following message at leastat two prominent and visible places athis place of business with minimum lettersize of not less than 10 cms., namely:—

“COMPOSITION DEALER HENCENOT AUTHORISED TO COLLECTVALUE ADDED TAX (VAT)”.;

(iv) in sub-rule (7), the following provisoshall be inserted, namely:—


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“Provided that the dealer to whomcomposition benefit has been grantedand whose total turnover does notexceed rupees twenty lacs during theprevious year, shall file return of hissales for the year in Form VAT IV,within thirty days from the end of theyear to which the return relatesalongwith copies of challansacknowledging the receipt of tax andthe return so filed shall be deemed asfiled in accordance with the provisionsof the Act.”.

6. Amendment of rule 7.— In rule 7 of theprincipal rules, in sub-rule (3), after clause(iii), the following clause shall be inserted,namely:—

“(iv) No input tax credit shall be availableto the Depot of Canteen Stores Department(I) and Indian Naval Canteen Serviceslocated in Goa, in excess of output taxpayable, in respect of the goods sold bythem either directly through retail outlet orthrough Canteen Stores to the members ofArmed Forces, Civilian Personnels, paidfrom Defence Estimates, and to Ex-servicePersonnel stationed in Goa.”.

7. Insertion of new rule 7A.— In the principalRules, after rule 7, the following rule shall beinserted, namely:—

“7A. Refund of excess of input taxcredit.— (1) For claiming refund of excess ofinput tax credit under the first proviso tosub-section (1) of section 9, the registereddealer shall file a statement in Annexure‘C’ and a declaration in Annexure ‘D’ issuedby the selling dealer, as appended to FormVAT III hereto.

(2) The Appropriate Assessing Authorityshall refund such excess of input taxcredit only on proper verification andafter obtaining confirmation of thefacts from the Appropriate AssessingAuthority having jurisdiction over the dealerfrom whom purchases of goods areeffected.”.

8. Insertion of new rule 9B.— In the principalRules, after rule 9A, the following rule shallbe inserted, namely:—

“9B. Excess of input tax credit exceedingtax liability.— (1) A dealer whose input taxcredit at the end of the last quarter of anyyear exceeds the tax liability for such returnperiod, he shall transmit to the AppropriateAssessing Authority an application in FormXXXV through an electronic system by usinga system code availed from the AppropriateAssessing Authority requesting to carryforward of the excess input tax credit tothe subsequent period:

Provided that the dealer shall not berequired to transmit such application if theexcess input tax credit does not exceedrupees two lakhs.

(2) The printed copy of the applicationtransmitted under sub-rule (1), shall besigned and verified by dealer setting forthall the particulars as stipulated in the saidForm and submit the same to theAppropriate Assessing Authority withinthirty days from the date of filing the dataelectronically, which shall be officiallyacknowledged:

Provided that the dealer shall not berequired to submit the printed copy of suchapplication if the same is transmittedthrough electronic system by using digitalsignature.

(3) The period for deciding the saidapplication by the Appropriate AssessingAuthority shall commence from the date offurnishing the printed and signed copy ofthe said application and in case where theapplication is transmitted electronically byusing digital signature, from the date ofsuch transmission.

(4) Upon receipt of the application undersub-rule (1), the Appropriate AssessingAuthority shall verify the correctness of theclaim for carry forward of input tax creditto the subsequent year and inform the



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dealer about the amount that is allowed tobe carried forward to the subsequentperiod:

Provided that before rejecting or reducingthe amount in the claim for carry forwardof input tax credit, the dealer shall be givenan opportunity of being heard.”.

9. Insertion of new rule 14A.—In the principalRules, after rule 14, the following rule shallbe inserted, namely:—

“14A. Registration to organize exhibition,etc., for sale of goods.— (1) An applicationfor registration under sub-section (9) ofsection 18 of the Act shall be made in FormVAT XXXVI alongwith all the documentsmentioned therein. A declaration statingthat the premises or space being let out bythe owner or by person who for the timebeing is in charge of the management ofthe premises, stalls or space, shall be madein Form VAT XXXVII. The application andthe declaration shall be made to theCommissioner at least fifteen days beforethe commencement of exhibition or eventor programme. The provisions of sub-rule(4) of rule 14 shall, mutatis mutandis, applyfor registration under this sub-rule.

(2) The tax as estimated as per rupeesfive hundred, per square meter, per day, ofthe area occupied for exhibition or event orprogramme shall be deposited in advancein the appropriate Government Treasuryunder challan in Form VAT V by the personintending to conduct exhibition or event orprogramme. The payment may be effectedeither by cash or through cyber-treasury sonotified by the Government or through anyother electronic system of payment.

(3) The application in Form VAT XXXVIshall be accompanied by the receipted copyof the challan in proof of payment of tax asspecified in sub-rule (2) and also declara-tion in Form VAT XXXVII alongwith a copyof the agreement executed with the personwhose premises or stalls or space is beingtaken on rent.

(4) For the purpose of prior permission ofthe Commissioner in terms of Explanation(2) to sub-section (9) of section 3 of the Act,a request shall be made to theCommissioner for the same.

(5) The Commissioner, on making suchenquiries as he may think necessary andon being satisfied of the genuineness ofthe information furnished and onascertaining that the estimated tax asspecified in sub-rule (2) has been paid, shallissue permission in Form VAT XXXVIII,which shall be displayed at a conspicuousplace where the exhibition or event orprogramme is conducted.

(6) The estimated tax deposited as persub-rule (2) above shall be adjusted againstthe tax liability of the dealer and excess, ifany, determined after verifying thedocuments/details furnished by the dealer,shall be refunded within fifteen workingdays from the date of filing of applicationfor refund.

10. Amendment of rule 15.— In rule 15 ofthe principal Rules, in sub-rule (1), for theexpression “Form VAT II”, the expression“Form VAT II, which shall be displayed at theplace of business at a conspicuous place. Thedealer shall also display thereto the nameand type of business so also the name underwhich registration is obtained and/or tradename alongwith TIN, in three languages,namely, Konkani, English and Marathi” shallbe substituted.

11. Amendment of rule 16.— In rule 16 ofthe principal Rules, in sub-rule (1), for theexpression “at least one month prior to”, theexpression “within sixty days after” shall besubstituted.

12. Amendment of rule 17.— In rule 17 ofthe principal Rules, after sub-rule (5), thefollowing sub-rule shall be inserted, namely:—

“(6) The payment of penalty as stipulatedin the proviso to sub-section (1) or (2) ofsection 55 shall be made by challan in FormVAT V.”.


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13. Amendment of rule 23.— In rule 23 ofthe principal Rules,—

(i) in sub-rule (1), for the existing proviso,the following provisos shall be substituted,namely:—

“Provided that the Government may,by notification published in the OfficialGazette, specify the dealers or class ofdealers other than those who have optedfor composition of tax under section 7 ofthe Act, who shall file a single annualreturn of their sales for the year, throughelectronic system, by using a systemcode availed from the AppropriateAssessing Authority, in Form VAT IIIwithin thirty days from the end of theyear to which the return relates and thereturn so filed shall be deemed as filedin accordance with the provisions of sub--section (1) of section 24 of the Act:

Provided further that the Commissioneror the Government, as the case may be,may, for better compliance of the taxreturns, by order, direct that the returnsbe accepted beyond said 30 days butnot later than 60 days, from the end ofquarter or year, as the case may be,without payment of penalty, in certaincases specified therein.”.

(ii) in sub-rule (6), for the expression“quarter or month” and “quarter or themonth, as the case may be”, the expression“return period” shall be substituted.

14. Amendment of rule 24.— In rule 24 ofthe principal Rules, after sub-rule (4), thefollowing sub-rules shall be inserted,namely:—

“(5) Any dealer desiring to apply forremission of penalty and/or interestpayable/paid under sub-section (4) ofsection 25 of the Act, shall file hisapplication before the Commissioner affixingcourt fee stamps of the value specified inrule 46. The application shall contain thegrounds for remission of penalty and/orinterest. It shall further be endorsed on the

application by the dealer that, to the bestof his knowledge and belief the facts setout in the application for remission ofpenalty and/or interest and grounds forremission are true.

(6) The Commissioner shall, af terconsidering all relevant material producedbefore him in this behalf and after affordingthe dealer a reasonable opportunity of beingheard and for reasons to be recorded inwriting, submit a proposal to theGovernment fixing the remission amountnot exceeding fifty per cent of the penaltyand/or interest payable or rejecting therequest of the dealer, as the case may be.The order to that effect shall be passedonly after obtaining Government approval.”.

15. Amendment of rule 27.— In rule 27 ofthe principal rules, for the existing sub-rule(1), the following sub-rule shall be substituted,namely:—

“(1) If a registered dealer furnishes thereturn in respect of any tax period, it shallbe accepted as self-assessed subject toadjustment of any arithmetical mistakeapparent on the face of the said return. TheAssessing Authority shall not be requiredto give intimation to the dealer:

Provided that the Commissioner may, byorder, specify the method for selection ofassessees for the purpose of detailedassessment upto 20% of the total numberof such assessments/assessees or upto suchother percentage as may be notified by theGovernment.”.

16. Insertion of new rule 28A.— In theprincipal Rules, after rule 28, the followingrule shall be inserted, namely:—

“28A. Spot assessment.— (1) If theCommissioner has reason to believe that aperson being an unregistered casual traderand/or non-resident dealer is likely to evadethe payment of tax due, he shall, after givingthe person a reasonable opportunity ofbeing heard, pass an order of assessment



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in Form VAT X. The order imposing penaltyand/or interest may be incorporated eitherin the order of assessment or a separateorder may be issued for levy of such penaltyand/or interest.

(2) The Commissioner shall serve uponthe dealer a notice in Form VAT XI directingthe dealer to pay the amount demandedwithin the time specified therein which maynot exceed two working days from theservice of such notice.

(3) When the copy of the challanacknowledging receipt of tax is furnishedby the dealer or person from whom anyamount is demanded under this rule, theAppropriate Assessing Authority shallcause to make necessary entries in theoffice record wherever necessary and shallplace such copy of the challan in therespective case record of the dealer or otheroffice record.

(4) The Commissioner may assess thedealer for part of a year for good andsufficient reason and shall record in writingthe circumstances which necessitate suchassessment at the time of assessmentproceeding.”.

17. Amendment of rule 33.— In rule 33 ofthe principle Rules, in sub-rule (2), for theexpression “undisputed amount of tax orpenalty or both”, the expression “undisputedamount of tax, interest, penalty and fiftypercent of the disputed amount” shall besubstituted.


“41A. Reference to Tax RecoveryOfficer.— Notwithstanding anythingcontained in rule 41, the AppropriateAssessing Authority may refer any case ofrecovery of the amount due, to any officernot below the rank of Commercial TaxOfficer authorised for the purpose by the

Commissioner and in the event of suchreference, the authorised Officer shallproceed to recover such amount byfollowing the procedure specified in theFourth Schedule.”.

19. Substitution of rule 42.— In the principalRules, for rule 42, the following rule shall besubstituted, namely:—

“42. Audit of Accounts.— (1) The dealerliable to get his accounts audited asrequired under sub-section (1) of section70 of the Act, shall transmit to theAppropriate Assessing Authority, theaudited statement of accounts in Form VATXV, using digital signature, on or beforethe last date of the tenth month immediatelyafter the end of the relevant year, throughelectronic system by using a system codeavailed from the Appropriate AssessingAuthority. The Audit report shall be signedand verified by the Chartered Accountantsetting forth all the particulars andcertificates as are required to be specifiedin such Form.

(2) Wherever, such audit report is notfiled within the time specified in sub-rule(1) , the dealer shall deposit the penalty asspecified in sub-section (3) of section 70 ofthe Act and the receipted copy of thechallan thereof shall be submitted to theAppropriate Assessing Authority.”.


“42A. Production of Final Accounts.— (1)Every dealer liable to get his accountsaudited under section 70 of the Act shallfurnish to the Appropriate AssessingAuthority, a copy of the audited FinalAccounts within ten months of the financialyear to which the audit report relates.

(2) A dealer not covered by sub-rule (1)shall furnish to the Appropriate AssessingAuthority, a copy of the Final Accountswithin a period of six months from the endof the financial year.


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(3) In case dealer has a branch office inthe State or has branch office outside theState or in any other case, has a part of themanagement outside the State, then, thefinal accounts as required under sub-rule(1) or sub-rule (2) shall be furnished by thedealer to Appropriate Assessing Authorityin respect of its branch/es in the State.

(4) In case the dealer fails to furnish thefinal accounts as required by sub-rule (1) orsub-rule (2) or sub-rule (3), it shall bedeemed as if no audit report in Form VATXV or returns for the year, as the case maybe, is/are filed by the dealer and theAppropriate Assessing Authority, uponrecording reasons in writing, shall assesssuch dealer to the best of his judgment.”.

21. Amendment of rule 44.— In rule 44 ofthe principal Rules,—

(i) for sub-rule (2), the following sub-ruleshall be substituted, namely:—

“(2) No person shall, during themovement of goods in the course of inter--State trade or commerce, transportbeyond a check-post any goods the saleof which is liable to tax under the Actexcept after filing declarations in FormVAT XX in triplicate and presenting it tothe check-post officer:

Provided that no declaration in FormVAT XX be filed if the value of the taxablegoods transported in a vehicle does notexceed rupees ten thousand.”;

(ii) for sub-rule (3), the following sub-ruleshall be substituted, namely:—

“(3) When the owner or person incharge of the vehicle carries with him aSale Bill or Tax Invoice or invoice coveringall the goods being carried in the saidvehicle at that point in time, bearing thefull name, address and TIN of thepurchaser as well as the seller, he shallnot be required to file the form specifiedunder sub-rule (2) provided that a copy

or photocopy of the bill or tax invoice issubmitted at the check-post and anendorsement to that effect is obtainedon above mentioned documents:

Provided that no such bill or taxinvoice be filed if the value of the taxablegoods transported in a vehicle does notexceed rupees ten thousand.”;

(iii) in sub-rule (4), the following provisoshall be inserted, namely:—

“Provided that the owner or persontransporting the goods in contravention ofsub-rule (2) or sub-rule (3) shall be deemedto have committed a breach of these Rulesand shall be punishable with fine whichmay extend to twice the amount of taxleviable on such goods.”.

22. Insertion of new rules 44A and 44B.— Inthe principal Rules, after rule 44, the followingrules shall be inserted, namely:—

“44A. Procedure for confiscation of goodsand vehicles.— (1) The officer mentionedunder sub-section (4) or sub-section (9) ofsection 75 of the Act shall issue a noticenot later than 5 days from the date of seizureof the goods and/or of confiscating thevehicle or carrier.

(2) The officer mentioned in sub-section(4) or (9) of section 75 may estimate thevalue of the goods on the basis of themarket value of the goods, on the day ofconfiscation and also the value of the vehicleor carrier on the basis of a valuationcertificate issued by an engineer of anyDepartment of the Government, not belowthe rank of an Assistant Engineer qualifiedto assess the value of vehicle or carrier. Forthis purpose, the said officer may make arequest in writing to such Engineer whoshall issue the valuation certificate not laterthan five days from the date of receipt ofsuch request.

44B. Mode of disposal of seizedproperties.— (1) An Officer seizing the



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goods under sub-section (4) or sub-section(9) of section 75 of the Act shall cause tobe published on the notice board of hisoffice, a notice under his signaturespecifying the details of goods seized andvehicle/carrier confiscated and intended forsale by auction, the reserve price of thegoods, the place, day and hour at whichthe seized goods/vehicle or carrier will besold by auction and earnest money depositpayable and shall display copies of suchlist and such notice in more than one publicplace in or around the place in which thegoods were found and seized.

(2) No sale by auction shall take placebefore the expiry of a period of fifteen daysfrom the date on which the notice is affixed.

(3) The Officer who seized the goods orany other Officer authorized in this behalfby the Commissioner shall conduct theauction in person and as far as possiblethe goods shall be made available at theplace of auction.

(4) At the appointed time the goods shallbe put in one or more lots as the officerconducting the auction may consideradvisable and shall be knocked down infavour of the highest bidder subject toconfirmation of sale by auction by theCommissioner.

(5) The auction purchaser shall pay thesale value of the goods including ValueAdded Tax applicable, by depositing thesame in the Government Treasury withinthree working days after the sale and heshall not be permitted to carry away thegoods unless the amounts are paid in full.If the auctioned sum is not deposited withinthree working days, the earnest moneydeposit shall be confiscated and the goodsshall be re-auctioned as per the scheduledetermined by the officer concerned.

(6) Notwithstanding anything containedin the foregoing sub-rules, if the goodsseized are of a perishable nature or subjectto speedy and natural decay or when theexpenses of keeping them in custody are

likely to exceed their value, the officer, uponrecording reasons in writing for doing so,shall sell the goods immediately. All suchactions shall be reported to theCommissioner within 24 hours immediatelyafter such seizure.

(7) Where the appellate or revisionalauthority orders any refund of the saleproceeds of the goods seized and sold inauction, the same shall be made afterdeducting any tax to be collected andremitted to Government in accordance withthe provisions of the Act and any othercharges incurred in connection with theauction sale.”.

23. Substitution of rule 46.— In the principalRules, for rule 46, the following rule shall besubstituted, namely:—

“46. PAYMENT OF FEES.— The following

fees shall be payable in court fee stamps:—

(i) on memorandum of appealagainst order of assessment//re-assessment with or with-out penalty, or of penalty or

of forfeiture………………......

(ii) on an application forclarification to the Commi-ssioner under sub-section (3)

of section 69………….....

(iii) on any other application orpetition for relief to anyauthority under the Act orRules…………………………..

(iv) on application for grant ofcertified copies of anydocument other than thosespecified in the rules (percopy)……................................

(v) on memorandum of appealto the Tribunal……………….

(vi) on application for grant ofamendments to registrationcertificates…………………...

(vii) Letter of authority forrepresentation before any

Rs. 400/-

Rs. 200/-

Rs. 40/-

Rs. 40/-

Rs. 500/-

Rs. 200/-


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authority under the Act andRules………………….............

(viii) Application raising objectionas to jurisdiction of anyofficer or person………………

(ix) on application to theCommissioner for composi-tion of tax. ...........................

(x) on application to theCommissioner for renewal ofcertificate of composition….

(xi) on application to theCommissioner, under rule24(5) for remission of penaltyand/or interest………..........

(xii) on application to the Commi-ssioner, under rule 55 forcompounding of offence ….…

24. Amendment of rule 52.— In rule 52 ofthe principal Rules, for sub-rule (1), thefollowing sub-rule shall be substituted,namely:—

“(1) For implementing the provisions ofthe Act and these rules, the State shall bedivided into the following (twelve) wardscomprising of the areas of taluka statedagainst each of them

(i) Panaji ward - Taluka of Tiswadi

(ii) Mapusa Ward - Taluka of Bardez

(iii) Margao Ward - Taluka of Salcete

(iv) Vasco-da-Gama - Taluka ofWard Mormugao

(v) Ponda Ward - Taluka of Ponda

(vi) Curchorem Ward - Taluka of Quepem

(vii) Bicholim Ward - Taluka of Bicholim

(viii) Valpoi Ward - Taluka of Satari

(ix) Pernem Ward - Taluka of Pernem

(x) Canacona Ward - Taluka of Canacona

(xi) Sanguem Ward - Taluka of Sanguem

(xii) Dharbandora - Taluka ofWard Dharbandora

Note: Till independent sub-offices are setup for the wards as specified at serial

numbers (viii) to (xi), the offices at BicholimWard, Mapusa Ward, Margao Ward andCurchorem Ward shall have jurisdiction overthe areas of Valpoi Ward, Pernem Ward,Canacona Ward and Sanguem Ward,respectively and till independent sub-officeis set up for the ward as specified at serialnumber (xii) above, the offices at CurchoremWard and Ponda Ward shall have jurisdictionover Dharbandora Ward.”.

25. Amendment of First Schedule.— In theFirst Schedule appended to the principalRules,—

(i) for the entry against serial number(1), the following entry shall be substituted,namely:—

“(1) Sec. 18, Registration/ Appropriate19 and /amendment/ Assessing28 suspension Authority

and cancella-tion of certi-ficate ofregistration. “;

(ii) for the entry against serial number(2), the following entry shall be substituted,namely:—

“(2) Sec. 29, To make an —do—30, 31, assessment/32 and /re-assessment/32A /provisional

assessment//protectiveassessment//on the spotassessmentand imposepenalty, levy

of interest “;

(iii) after entry at serial number (5), thefollowing entries shall be inserted, namely:—

“(5A) Sec. To permit the Additional7(3) dealer to avail Commissioner

composition of Commer-of tax after levy cial Taxesof penalty.

(5B) Sec. To assess the Assistant31A dealer beyond Commissioner

the limitation of Commer-period cial Taxes .”.

Rs. 20/-

Rs. 200/-

Rs. 500/-

Rs. 500/-

Rs. 500/-

Rs. 500/-



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26. Amendment of Second Schedule.— Inthe second Schedule appended to the principalRules,—

(i) against serial number (i), in column(3), for the letters and figures “Rs. 1000/-”,the letters and figures “Rs. 2000/-” shall besubstituted;

(ii) against serial number (ii), in column(3), for the letters and figures “Rs. 3000/-”,the letters and figures “Rs. 5000/-” shall besubstituted;

(iii) against serial number (iii), in column(3), for the letters and figures “Rs. 5000/-”,the letters and figures “Rs. 8000/-” shall besubstituted;

(iv) against serial number (iv), in column(3), for the letters and figures “Rs. 10000/-”,the letters and figures “Rs. 15000/-” shallbe substituted;

(v) against serial number (v), in column(3), for the letters and figures “Rs. 2000/-”,the letters and figures “Rs. 3000/-” shall besubstituted.

27. Insertion of Fourth Schedule.— In theprincipal Rules, after the Third Schedule, thefollowing Schedule shall be inserted,namely:—

“FOURTH SCHEDULE(See rule 41A)

PROCEDURE FOR RECOVERY OF TAX//PENALTY/INTEREST, ETC.

(If recovery proceeding is conducted by anyofficer not below the rank of Commercial Tax

Officer authorised for the purpose)

General Provisions

1. Definitions.— In this Schedule, unless thecontext otherwise requires,—

(a) “certificate” means a certificate receivedunder paragraph 2 of this Schedule by anyofficer not below the rank of Commercial TaxOfficer authorised by the Commissioner ofCommercial Tax for the purpose;

(b) “defaulter” means the dealer or any otherperson mentioned in the certificate;

(c) “execution” in relation to a certificate,means recovery of arrears in pursuance of thecertificate;

(d) “movable property” includes growingcrops;

(e) “share in a corporation” includes stock,debentures or bonds; and

(f) “Tax Recovery Officer” means any officernot below the rank of Commercial Tax Officeror any other officer authorised by theCommissioner for the purpose.

2. Issue of Certificate.— (1) Where a dealer orany other person is in default or is deemed to bein default in making a payment of tax or any otheramount due under the Act, the AssessingAuthority may forward to the Tax Recovery Officera certificate containing such particulars as maybe laid down under his signature specifying theamount of tax and any other amount due from thedealer or any other person and the Tax RecoveryOfficer on receipt of such certificate, shall proceedto recover from such a dealer or any other personthe amount specified therein in accordance withthe provisions of this Schedule.

(2) The Assessing Authority may issue acertificate under sub-paragraph (1), notwith-standing that proceedings for recovery of theamount by any other mode has been taken.

3. Issue of Notice.— When a certificate has beenreceived by the Tax Recovery Officer from theAssessing Authority for the recovery of arrears,the Tax Recovery Officer shall cause to be servedupon the defaulter a notice requiring the defaulterto pay the amount specified in the certificatewithin fifteen days from the date of service of thenotice and intimating that in default, steps wouldbe taken to realize the amount under this Schedule.

4. When Certificate may be executed.— No stepin execution of a certificate shall be taken untilthe period of fifteen days has elapsed since thedate of the service of the notice served underparagraph 3:

Provided that if the Tax Recovery Officer issatisfied that the defaulter is likely to conceal,remove or dispose of the whole or any part of suchof his movable properties as would be liable toattachment or distraint in execution of a decree ofa civil court and that the realization of the amountof the certificate would in consequence be


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delayed or obstructed, he may at any time forreasons to be recorded in writing, attach ordistraint the whole or any part of such property:

Provided further that, if that defaulter whoseproperty has been so attached or destrained,furnishes security to the satisfaction of the TaxRecovery Officer, such attachment or distraintshall be cancelled from the date on which suchsecurity is accepted by the Tax Recovery Officer.

5. Mode of recovery.— If the amount mentionedin the notice is not paid within the time specifiedtherein or within such further time as the TaxRecovery Officer may grant in his discretion, theTax Recovery Officer shall proceed to realize theamount by one or more of the following modes,—

(a) by attachment or distraint and sale of thedefaulter’s movable property, and

(b) by attachment and sale of the defaulter‘simmovable property.

6. Interest, costs and charges recoverable.—There shall be recoverable in the proceedings inexecution of every certificate,—

(a) interest at the rate of twenty-four percentper annum from the day commencing after theend of the period specified in paragraph 3.

(b) all charges incurred in respect of -

(i) the service of notice upon the defaulterto pay the arrears and of warrants and otherprocesses; and

(ii) all other proceedings taken for realizingthe arrears.

7. Purchaser’s title.— (1) Where the property issold in execution of a certificate, there shall vestin the purchaser merely the right, title and interestof the defaulter at the time of the sale, even thoughthe property itself be specified.

(2) Where immovable property is sold inexecution of a certificate, and such sale hasbecome absolute, the purchaser‘s right, title andinterest, shall be deemed to have vested in himfrom the time when the property is sold, and notfrom the time when the sale becomes absolute.

8. Suit against purchaser not maintainable onground of purchase being made on behalf ofplaintiff.— (1) No suit shall be maintained againstany person claiming title under a purchase

certified by the Tax Recovery Officer in the mannerlaid down in this Schedule on the ground that thepurchase was made on behalf of the plaintiff or onbehalf of some one through whom the plaintiffclaims.

(2) Nothing in this paragraph shall bar a suit toobtain a declaration that the name of anypurchaser certified as aforesaid was inserted inthe certificate fraudulently or without the consentof the real purchaser, or interferes with the rightof a third person to proceed against that property,though ostensibly sold to the certified purchaser,on the ground that it is liable to satisfy a claim ofsuch third person against the real owner.

9. Disposal of proceeds of executions.— (1)Whenever assets are realized, by sale or otherwisein execution of a certificate, they shall be disposedof in the following manner,—

(a) there shall first be paid to the AssessingAuthority the costs incurred by him;

(b) there shall, in the next place, be paid tothe Assessing Authority the amount due underthe certificate in execution of which the assetswere realized;

(c) if there remains a balance after these sumshave been paid, there shall be paid to theAssessing Authority therefrom any otheramount recoverable under the procedureprovided by the Act and these paragraphswhich may be due upon the date upon whichthe assets were realized; and

(d) the balance if any, remaining after thepayment of the amount (if any) referred to inclause (c), shall be paid to the defaulter.

(2) If the defaulter disputes any claim made bythe Assessing Authority to receive any amountreferred to in clause (c), the Tax Recovery Officershall determine the dispute.

10. General bar to jurisdiction of Civil Court,save where fraud alleged.— Except as otherwiseexpressly provided in the Act and theseparagraphs, every question arising between theassessing authority and the defaulter or theirrepresentatives, relating to the execution,discharge or satisfaction of a certificate orrelating to the confirmation or setting aside of asale held in execution of such certificates shall bedetermined, not by suit, but by the order of Tax



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Recovery Officer before whom such questionarises:

Provided that, a suit may be brought in a civilcourt in respect of any such question upon theground of fraud.

11. Property exempt from attachment.— (1) Allsuch property as is by the Code of Civil Procedure,1908 (Central Act 5 of 1908) exempted fromattachment and sale in execution of a decree of acivil court, shall be exempt from attachment ordistraint and sale under this Schedule.

(2) The Tax Recovery Officer‘s decision as towhat property is so entitled to exemption shall beconclusive.

12. Investigation by Tax Recovery Officer.— (1)Where any claim is preferred to or any objectionis made to the attachment, distraint or sale of, anyproperty in execution of a certificate, on theground that such property is not liable to suchattachment, distraint or sale, the Tax RecoveryOfficer shall proceed to investigate the claim orobjection:

Provided that no such investigation shall bemade where the Tax Recovery Officer considersthat the claim or objection was designedly orunnecessarily delayed.

(2) Where the property to which the claim orobjection applied has been advertised for sale, theTax Recovery Officer ordering the sale maypostpone it pending the investigation of the claimor objection, upon such terms as to security orotherwise, as the Tax Recovery Officer shall deemfit.

(3) The claimant or objector must adduceevidence to show that,—

(a) in the case of immovable property, at thedate of the service of the notice issued underthis Schedule to pay the arrears; or

(b) in the case of movable property, at thedate of the distraint or attachment, he had someinterest in, or was possessed of, the property inquestion.

(4) Where, upon the said investigation, theTax Recovery Officer is satisfied that, for thereason stated in the claim or objection suchproperty was not, at the said date, in thepossession of the defaulter or of some person in

trust for him or that, being in the possession ofthe defaulter at the said date, it was so in hispossession, not on his own account or as hisown property, but on account of or in trust forsome other persons, or partly on his ownaccount and for some other person, or partlyon his own account and partly on account ofsome other person, the Tax Recovery Officershall make an order releasing the property,wholly or to such extent as he thinks fit, fromdistraint or attachment or sale.

(5) Where the Tax Recovery Officer is satisfiedthat the property was, at the said date, in thepossession of the defaulter as his own propertyand not on account of any other person, or was inthe possession of some other person in trust forhim or in the occupancy of a tenant or other personpaying rent to him, the Tax Recovery Officer shalldisallow the claim.

(6) Where a claim or an objection is preferred,the party against whom an order is made mayinstitute a suit in a civil court to establish theright which he claims to the property in dispute,but subject to the result of such suit (if any), theorder of the Tax Recovery Officer shall beconclusive.

13. Removal of attachment or distraint onsatisfaction or cancellation of certificate.—

Where,—

(a) the amount due, with costs and allcharges and expenses resulting from theattachment or distraint of any property orincurred in order to hold a sale, are paid to theTax Recovery Officer, or

(b) the certificate is cancelled, theattachment or distraint shall be deemed to bewithdrawn and in the case of immovableproperty, the withdrawn shall, if the defaulterso desires, be proclaimed at his expense andcopy of the proclamation shall be affixed in themanner provided by this Schedule for aproclamation of sale of immovable property.

14. Officer entitled to attach, distraint andsale.— The attachment or distraint and sale ofmovable property and the attachment and sale ofimmovable property shall be made by the TaxRecovery Officer.

15. Defaulting purchaser answerable for loss onresale.— Any deficiency of price which may


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happen on a resale by reason of the purchaser‘sdefault and all expenses attending such resale,shall be certified by the Tax Recovery Officer andshall, at the instance of either the AssessingAuthority or the defaulter, be recoverable from thedefaulting purchaser under the procedure providedby this Schedule:

Provided that no such application shall beentertained unless filed within fifteen days fromthe date of resale.

16. Adjournment or stoppage of sale.— (1) TheTax Recovery Officer may, in his discretion, adjournany sale hereunder to a specified day and hour.

(2) Where a sale of immovable property isadjourned under sub-paragraph (1) for a longerperiod than one calendar month, a freshproclamation of the sale under this Schedule shallbe made unless the defaulter consents to waiveit.

(3) Every sale shall be stopped if, before thelot is knocked down, the arrears and cost(including the costs of the sale), are tendered tothe Tax Recovery Officer.

17. Private alienation to be void in certaincases.— (1) Where a notice has been served on adefaulter under paragraph 3, the defaulter or hisrepresentative in interest shall not be competentto mortgage, charge, lease or otherwise deal withany property belonging to him except with thepermission of the Tax Recovery Officer, nor shallany civil court issue any process against suchproperty in execution of a decree for the paymentof money.

(2) Where an attachment has been made underthis Schedule, any private transfer or delivery ofthe property attached or of any interest thereinand any payment to the defaulter of any debt,dividend or other moneys contrary to suchattachment, shall be void as against all claimsenforceable under the attachment.

18. Prohibition against bidding or purchase byOfficer.— No Officer or other person having anyduty to perform in connection with any sale underthis Schedule shall, either directly or indirectly,bid for, acquire or attempt to acquire any interestin the property sold.

19. Prohibition against sale on holiday.— No saleunder this Schedule shall take place on a Sunday

or other general holidays recognised by theGovernment to be a local holiday for the area inwhich the sale is to take place.

20. Assistance by police.— The Tax RecoveryOfficer may apply to the officer-in-charge of thenearest police station for such assistance as maybe necessary in the discharge of his duties andthe authority to whom such application is madeshall depute sufficient number of police officersfor furnishing such assistance.

21. Warrant.— When any movable property isto be attached or distrained, the Tax RecoveryOfficer shall prepare a warrant under his signaturespecifying the name of the defaulter and theamount to be realized and cause a copy of thewarrant to be served on the defaulter.

22. Attachment.— If, after service of the copyof the warrant, the amount is not paid forthwith,the Tax Recovery Officer shall proceed to attachor distrain the movable property of the defaulter.

23. Property in defaulter’s possession.— Wherethe property proceeded against is movableproperty (other than agricultural produce), in thepossession of the defaulter, it shall be distrainedby actual seizure, and the officer shall keep theproperty in his own custody or the custody of oneof his subordinates and shall be responsible fordue custody thereof:

Provided that when the property seized issubject to speedy and natural decay or when theexpenses of keeping it in custody is likely toexceed to value, the officers may sell it at once.

24. Agricultural produce.— Where the propertyproceeded against is agricultural produce, it shallbe attached by affixing a copy of the warrant,—

(a) where such produce is growing crop, onthe land on which such crop has grown, or

(b) where such produce has been cut orgathered on the threshing floor or place forthreading out grain or the like, or fodder-stall,on or in which it is deposited, and another copyon the outer door or on some other conspicuouspart of the house in which the defaulterordinarily resides, or on the outer door or onsome other conspicuous part of the house inwhich he carries on business or personallyworks for gain, or in which he is known to havelast resided or carried on business or personally



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worked for gain. The produce shall, thereupon,be deemed to have passed into the possessionof the Tax Recovery Officer.

25. Provisions as to agricultural produce underattachment.— (1) Where agricultural produce isdistrained, the Tax Recovery Officer shall makesuch arrangements for the custody, watching,tending, cutting and gathering thereof as he maydeem sufficient.

(2) Subject to such conditions as may beimposed by the Tax Recovery Officer in this behalf,either in the order of attachment or in anysubsequent order, the defaulter may tend, cut,gather and store the produce and do any other actnecessary for maturing or preserving it and, if thedefaulter fails to do all or any of such acts anyperson appointed by the Tax Recovery Officer inthis behalf may, subject to the like conditions, doall or any of such acts, and the costs incurred bysuch person shall be recoverable from thedefaulter as if they were included in thecertificate.

(3) Agricultural produce attached as a growingcrop shall not be deemed to have ceased to beunder attachment or to require re-attachmentmerely because it has been severed from the soil.

(4) Where an order for the attachment of agrowing crop has been made at a considerabletime before the crop is likely to be fit to be cut orgathered, the Tax Recovery Officer may, suspendthe execution of the order for such time as he thinksfit, and may, in his discretion, make a further orderprohibiting the removal of the crop pendingexecution of the order of attachment.

(5) A growing crop which from its nature doesnot admit of being stored, shall not be attachedunder this paragraph at any time less than twentydays before the time at which it is likely to be fitto be cut or gather.

26. Debts and shares, etc.— (1) In the case of,—

(a) a debt not secured by a negotiableinstrument,

(b) a share in a corporation, or

(c) other movable property not in thepossession of the defaulter except propertydeposited in or in the custody of, any court, itshall be attached and the attachment shall bemade by a written order prohibiting,—

(i) in the case of debt, the creditor fromrecovering the debt, and the debtor frommaking payment thereof until the furtherorder of the Tax Recovery Officer;

(ii) in the case of a share, the person inwhose name the share may be standing, fromtransferring the same or receiving anydividend thereon;

(iii) in the case of any other movableproperty (except as aforesaid), the personin possession of the same from giving it overto the defaulter.

(2) A copy of such order shall be affixed at someconspicuous part of the office of the Tax RecoveryOfficer, and another copy shall be sent in the caseof the debt to the debtor or in the case of the share,to the proper officer of the corporation and in thecase of the other movable property (except asaforesaid), to the person in possession of the same.

(3) A debtor prohibited under clause (1) of sub-paragraph (1) may pay the amount of his debt tothe Tax Recovery Officer and such payment shalldischarge him as effectually as payment to theparty entitled to receive the same.

27. Attachment of decrees.— (1) Where theproperty proceeded against is a decree of a civilcourt for the payment of money or for sale inenforcement of a mortgage or charge, it shall beattached and attachment shall be made by theissue to the civil court of a notice requesting thecivil court to stay the execution of the decreeunless and until—

(i) the Tax Recovery Officer cancels thenotice, or

(ii) the Assessing Authority or the defaulterapplies to the court receiving such notice toexecute the decree.

(2) Where a civil court receives an applicationunder clause (ii) of sub-paragraph (1), it shall, onthe application of the Assessing Authority or thedefaulter and subject to the provisions of the Codeof Civil Procedure, 1908 (Central Act 5 of 1908),proceed to execute the attached decree, and applythe net proceeds in satisfaction of the certificate.

(3) The Assessing Authority shall be deemedto be the representative of the holder of theattached decree and to be entitled to execute suchattached decree in any manner lawful for theholder thereof.


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28. Share in movable property.— Where theproperty proceeded against consists of the shareor interest of the defaulter in movable propertybelonging to him and another as co-owner, it shallbe attached and the attachment shall be made bya notice to the defaulter prohibiting him fromtransferring the share or interest or charging it inany way.

29. Attachment of negotiable instrument.—Where the property is a negotiable instrument notdeposited in a court nor in the custody of a publicofficer, it shall be distrained by the Tax RecoveryOfficer.

30. Attachment of property in custody of Courtsor Public officer.— Where the property proceededagainst is in the custody of any court or publicofficer, it shall be attached and the attachmentshall be made by a notice to such court or officerrequesting that such property, and any interest ordividend becoming payable thereon, may be heldsubject to the further orders of the Tax RecoveryOfficer by whom the notice is issued:

Provided that, where such property is in thecustody of a court, any question of title or arisingbetween the Assessing Authority and any otherperson, not being defaulter, claiming to beinterested in such property by vir tue ofassignment, attachment or otherwise, shall bedetermined by such court.

31. Attachment of partnership property.—Where the property proceeded against consists ofan interest of the defaulter being a partner, in thepartnership property, the Tax Recovery Officer maymake an order charging the share of such partnerin the partnership property and profits withpayment of the amount due under the certificate;and may by the same or subsequent order, appointa receiver of the share of such partner in theprofits, whether already declared or accruing andof any other money which may become due tohim in respect of the partnership, and direct thatany audit account or enquiries, if any, be effectedand make an order for the sale of such interest orsuch other order as the circumstances of the casemay require.

32. Value of property.— In the case of distraint,the seizure shall not be excessive, that is to say,the property seized shall be as nearly as possibleproportionate to the amount specified in thewarrant.

33. Inventory.— In the case of distraint ofmovable property by actual seizure, of the TaxRecovery Officer shall, after seizure of the property,prepare an inventory of all the property attached,specifying in it the place where it is lodged orkept, and a copy of the inventory shall be deliveredto the defaulter.

34. Seizure between sun-rise and sun-set.—Attachment by seizure shall be made after sun--rise and before sun-set and not otherwise.

35. Power to break open door, etc.— The TaxRecovery Officer may break open any inner or outerdoor of any building and enter any building inorder to seize any movable property if he hasreasonable grounds to believe that such buildingcontains movable property liable to seizure underthe warrant and he has notified his authority andintention of breaking open if admission is notgiven. He shall, however give all reasonableopportunity to women to withdraw.

36. Sale.— The Tax Recovery Officer may directthat any movable property attached or distrainedunder this Schedule or such portion thereof asmay be necessary to satisfy the certificate,shall be sold.

37. Issue of proclamation.— When any saleof movable property is ordered by the TaxRecovery Officer, the Tax Recovery Officer shallissue a proclamation in the language of theDistrict, of the intended sale, specifying the timeand place of sale and whether the sale is subjectto confirmation or not.

38. Proclamation how made.— (1) Suchproclamation shall be made by beat of drum orother customary mode.—

(a) in the case of property distrained.—

(i) in the village in which the property wasseized or if the property was seized in a townor city, then in the locality in which it wasseized; and

(ii) at such other places as the TaxRecovery Officer may direct;

(b) in the case of property attached otherwisethan by distrain, in such places, if any, as theTax Recovery Officer may direct.

(2) A copy of the proclamation shall also beaffixed in a conspicuous part of the office of theTax Recovery Officer.



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39. Sale after fifteen days.— Except where theproperty is subject to speedy and natural decay orwhen the expenses of keeping it in custody islikely to exceed its value, no sale of movableproperty under this Schedule shall, without theconsent in writing of the defaulter, take place untilafter the expiry of at least fifteen days calculatedfrom the date on which a copy of the saleproclamation was affixed in the office of the TaxRecovery Officer.

40. Sale of Agricultural produce.— (1) Wherethe property to be sold is agricultural produce,the sale shall be held,—

(a) if such produce is a growing crop, on ornear the land on which such crop has grown, or

(b) if such produce has been cut or gatheredat or near the threshing floor or place ofthreading out grain or the like, or fodder stock,on or in which it is deposited:

Provided that the Tax Recovery Officer maydirect the sale to be held at the nearest place ofpublic resort, if he is of the opinion thatthe produce is thereby likely to sell togreater advantage:—

(2) Where, on the produce being put up forsale,—

(a) a fair price, in the estimation of the TaxRecovery Officer is not offered for it, and

(b) the owner of the produce, or a personauthorized to act on his behalf, applies to havethe sale postponed till the next day or, if amarket is held at the place of sale, the nextmarket day, the sale shall be postponedaccordingly, and shall be than completed, atwhatever price may be offered for the produce.

41. Special provisions relating to growingcrops.— (1) Where the property to be sold is agrowing crop and the crop from its nature admitsof being stoned but has not yet been stored theday of the sale shall be so fixed as to admit of thecrops being made ready for storing before thearrival of such day, and the sale shall not be helduntil the crop has been cut or gathered and isready for storing.

(2) Where the crop from its nature does notadmit of being stored or can be sold to a greateradvantage in an unripe stage (e.g. as greenwheat), it may be sold before it is cut andgathered, and the purchaser shall be entitled toenter on the land, and to do all that is necessaryfor the purpose of tending or cutting or gatheringthe crop.

42. Sale to be by auction.— The property shallbe sold by public auction in one or more lots asthe Tax Recovery Officer may consider advisableand if the amount to be realised by sale is satisfiedby the sale of a portion of the property, the saleshall be immediately stopped with respect to theremainder of the lots.

43. Sale by public auction.— (1) Where movableproperty is sold by public auction, the price ofeach lot shall be paid at the time of sale or assoon after as the Tax Recovery Officer directs andin default of payment, the property shall forthwithbe resold.

(2) On payment of the purchase money, the TaxRecovery Officer shall grant of certificatespecifying the property purchased, the price paidand the name of the purchaser and the sale shallbecome absolute.

(3) Where the movable property to be sold is ashare in goods belonging to the defaulter and aco-owner, and two or more persons, of whom oneis such co-owner, respectively bid the same forsuch property or for any lot, the bidding shall bedeemed to be the bidding of the co-owner.

44. Irregularity not to vitiate sale but anyperson injured may sue.— No irregularity inpublishing or conducting the sale of movableproperty shall vitiate the sale, but any personsustaining substantial injury by reason of suchirregularity at the hand of any other person mayinstitute a suit in a civil court against him forcompensation, or (if such other person is thepurchaser), for the recovery of the specifyingproperty and for compensation in default of suchrecovery.

45. Negotiable instruments and shares incorporation.— Notwithstanding anythingcontained in this Schedule, where the property tobe is a negotiable instrument or a share in acorporation, the Tax Recovery Officer may, insteadof selling it by public auction, sell such instrumentof share through a broker.

46. Order for payment of coin or currency notesto the Tax Recovery Officer.— Where the propertyattached or distrained is current coin or currencynotes, the Tax Recovery Officer may, at any time,during the continuance of the attachment ofdistraint, direct that such coin or notes, as may besufficient to satisfy the certificate, be paid over tothe Assessing Authority.


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Attachment and sale of Immovable Property

47. Attachment.— Attachment of the immovableproperty of the defaulter shall be made by an orderprohibiting the defaulter from transferring orcharging the property in any way and prohibitingall persons from taking any benefit under transferor charge.

48. Service of notice of attachment.— A copy ofthe order of attachment shall be served on thedefaulter.

49. Proclamation of attachment.— The order ofattachment shall be proclamation at some placeon or adjacent to the property attached by beat ofdrum or other customary mode and a copy of theorder shall be affixed at a conspicuous part of theproperty and on the notice board of the office ofthe Tax Recovery Officer.

50. Attachment to relate back from the date ofservice of notice.— Where any immovableproperty is attached under this Schedule, theattachment shall relate back to and take effectfrom the date on which the notice to pay thearrears, issued under this Schedule, was servedupon the defaulter.

51. Sale and proclamation of sale.— (1) TheTax Recovery Officer may direct that anyimmovable property which has been attached orsuch portion thereof as may be deemed necessaryto satisfy the certificate, shall be sold.

(2) Where any immovable property is orderedto be sold, the Tax Recovery Officer shall cause aproclamation of the intended sales to be made inthe language of the district.

52. Contents of proclamation.— A proclamationof sale of immovable property shall be drawn afternotice to the defaulter, and shall state the timeand place of sale and shall specify as accuratelyas possible,—

(a) the property to be sold;

(b) the revenue, if any, assessed upon theproperty or any part thereof;

(c) the amount for the recovery of which thesale is ordered, and

(d) any other thing which the Tax RecoveryOfficer considers it material for a purchase toknow, in order to judge the nature and value ofproperty.

53. Mode of making proclamation.— (1)Every proclamation for the sale of immovable

property shall be made at some place on or nearsuch property by beat of drum or other customarymode and a copy of the proclamation shall beaffixed at a conspicuous part of the property andalso upon a conspicuous part of the office of theTax Recovery Officer.

(2) Where the Tax Recovery Officer so directs,such proclamation shall also be published in theOfficial Gazette or a local newspaper, or in both;and the cost of such publication shall be deemedto be costs of the sale.

(3) Where the property is divided into lots forthe purpose of being sold separately, it shall notbe necessary to make a separate proclamation foreach lot, unless proper notice of the sale cannot,in the opinion of the Tea Recovery Officer,otherwise be given.

54. Time of sale.— No sale of immovableproperty under this Schedule shall, without thecurrent in writing of the defaulter, take place untilafter the expiration of at least thirty dayscalculated from the date on which a copy of theproclamation of the sale has been affixed on theproperty or in the office of the Tax Recovery Officer,whichever is later.

55. Sale to be by auction.— The sale shall beby public auction to the highest bidder and shallbe subject to confirmation by the Tax RecoveryOfficer.

56. Deposit by purchaser and resale in default.—(1) On every sale of immovable property, theperson declared to be the purchaser shall pay,immediately after such declaration, a deposit oftwenty-five per-cent of the amount of hispurchase money, to the Tax Recovery Officer andin default of such deposit, the property shallforthwith be resold.

(2) The full amount of purchase money payableshall be paid by the purchaser to the Tax RecoveryOfficer on or before the fifteenth day from the dateof the sale of the property.

57. Procedure in default of payment.— In defaultof payment within the period mentioned in theproceeding paragraph, the deposit may, if the TaxRecovery Officer thinks fit, after defrayingexpenses of the sale, be forfeited to theGovernment and the property shall be resold andthe defaulting purchaser shall forfeit all claims tothe property or to any part of the sum for which itmay subsequently be sold.



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58. Authority to bid.— All persons bidding atthe sale shall be required to declare whether theyare bidding on their own behalf or on behalf oftheir principals. In the latter case, they shall berequired to deposit their authority, and in default,their bids shall be rejected.

59. Application to set aside sale of immovableproperty on deposit.— (1) Where immovableproperty as been sold in execution of a certificate,the defaulter, or any person whose interests areaffected by the sale, may at any time within thirtydays from date of the sale, apply to the TaxRecovery Officer to set aside the sale, on hisdepositing,—

(a) for payment to the Assessing Authority,the amount specified in the proclamation of salefor the recovery of which the sale was ordered,with interest thereon at the rate of eighteenpercent per annum calculated from the date ofproclamation of sale to the date when thedeposit is made; and

(b) for payment to the purchaser, as penalty,a sum equal to five percent, of the purchasemoney but not less than one rupee.

(2) Where a person makes an application underparagraph 60 for setting aside the sale of hisimmovable property, he shall not, unless hewithdraws the application, be entitled to make orprosecute an application under this paragraph.

60. Application to set aside sale of immovableproperty on ground of non-service of notice ofirregularity.— Where immovable property hasbeen sold in execution of a certificate, theAssessing Authority, the defaulter, or any personwhose interests are affected by the sale, may, atany time within thirty days from the date of thesale, apply to the Tax Recovery Officer to set asidethe sale of the immovable property on the groundthat notice was not served on the defaulter to paythe arrears as required by this Schedule or on theground of a material irregularity in publishing orconducting the sale:

Provided that,—

(a) no sale shall be set aside on any suchground unless the Tax Recovery Officer issatisfied that the applicant has sustainedsubstantial injury by reason of the non-serviceor irregularity; and

(b) an application made by a defaulter underthis paragraph shall be disallowed unless the

applicant deposits the amount recoverable fromhim in execution of the certificate.

61. Setting aside sale where defaulter has nosaleable interest.— At any time within thirty daysof the sale, the purchaser may apply to the TaxRecovery Officer to set aside the sale on the groundthat the defaulter had no saleable interest in theproperty sold.

62. Confirmation of sale.— (1) Where noapplication is made for setting aside the sale underthe foregoing paragraphs or where such anapplication is made and disallowed by the TaxRecovery Officer, Tax Recovery Officer shall (if thefull amount of the purchase money has been paid),make an order confirming the sale; and thereuponthe sale shall become absolute.

(2) Where such application is made andallowed and where in the case of an applicationmade to set aside the sale on deposit of theamount and penalty and charges, the deposit ismade within thirty days from the date of the sale,the Tax Recovery Officer shall make an ordersetting aside the sale:

Provided that no order shall be made unlessnotice of the application has been given to thepersons affected thereby.

63. Return of purchase money in certain cases.—When a sale of immovable property is set aside,any money paid or deposited by the purchaser onaccount of the purchase, together with the penalty,if any, deposited for payment to the purchaser,and such interest as the Tax Recovery Officer mayallow shall be paid to the purchaser.

64. Sale Certificate.— (1) Where a sale ofimmovable property has become absolute, the TaxRecovery Officer shall grant a certificatespecifying the property sold, and the name of theperson who at the time of sale is declared to bethe purchaser.

(2) Such certificate shall state the date on whichthe sale become absolute.

65. Postponement of sale to enable defaulter toraise amount due under certificate.— (1) Wherean order for the sale of immovable property hasbeen made, if the defaulter can satisfy the TaxRecovery Officer that there is reason to believethat the amount of the certificate may be raisedby the mortgage or lease or private sale of such


1328

property, or some part thereof, or of any otherimmovable property of the defaulter, the TaxRecovery Officer may, on his application, postponethe sale of the property comprised in the orderfor sale, on such terms and for such period as hethinks proper, to enable him to raise theamount.

(2) In such case, the Tax Recovery Officer shallgrant a certificate to the defaulter, authorizinghim, within a period to be mentioned therein, andnotwithstanding anything contained in hisSchedule, to make the proposed mortgage, leaseor sale:

Provided that all moneys payable under suchmortgage, lease or sale, shall be paid; not to thedefaulter, but to the Tax Recovery Officer:

Provided also that no mortgage, lease or saleunder this paragraph shall become as absoluteuntil it has been confirmed by the Tax RecoveryOfficer.

66. Fresh proclamation before resale.— Everyresale of immovable property, in default ofpayment of the purchase money within the periodallowed for such payment, shall be made afterthe issue of a fresh proclamation in the mannerand for the period hereinbefore provided for thesale.

67. Bid of co-sharer to have preference.— Whenthe property sold is a share of undividedimmovable property, and two or more persons, ofwhom one is a co-sharer, respectively, bid the samesum for such property or for any lot, the bid shallbe deemed to be the bid of the co-sharer.

68. Power to take evidence.— Every TaxRecovery Officer or other Officer acting under this

Schedule shall have the powers of a civil courtwhile trying a suit for the purpose of receivingevidence, administering oaths, enforcing theattendance of witness and compelling theproduction of documents.

69. Appeals.— (1) An appeal from any originalorder passed by the Tax Recovery Officer underthis Schedule not being an order which isconclusive, shall be with the Assistant/AdditionalCommissioner of Commercial Tax.

(2) Every appeal under this paragraph shall bepresented within thirty days from the date of theorder appended against.

(3) Pending the decisions of any appeal,execution of the certificate may be stayed if theappellate authority so directs, but not otherwise.

70. Review.— Any order passed under thisSchedules after notice to any persons interested,be reviewed by the officer who made the order, orby his successor-in-office, on account of anymistake apparent from the record.

71. Recovery from surety.— Where any personhas under this Schedule become surety for theamount due by the defaulter, he may be proceededagainst under this Schedule as if he were thedefaulter.

72. Saving regarding charge.— Nothing in thisSchedule shall affect any provision of the Acthereunder the tax being a first charge upon any

asset.”.

28. Substitution of Form VAT-III: In theprincipal Rules, for the existing Form VAT III,the following form shall be substituted,namely:—

“Form VAT III

[See rule 23(1) of the Goa Value Added Tax Rules, 2005]

Return of Sales and of tax payable for the period from

to

(1) TIN:- D D M M Y Y Y YValid

upto

(2) Name of the dealer.

(3) Address of the dealer.



1329

(4) Turnover, taxable turnover of sales and computation of output tax. Amount

A. Total turnover of sale received/receivable in respect of goods soldincluding value of goods transferred out of state otherwise than byway of sale. (Details as per Annexure A) __________

B. Deductions (from the above sale)

(1) Sales of exempted goods under rule 4(1)(b) __________

(2) Sales on which no tax is leviable under rule 4(1)(a) __________

(3) Sales in the course of inter-state trade under rule 4(1)(c) __________

(4) Sales in the course of import into or export out of India underrule 4(1)(c) __________

(5) Value of goods transferred or dispatched out of the state otherwisethan by way of sales. (stock transferred) under rule 4(1)(e) __________

(6) Value of goods sent for sale to local agents under rule 4(1)(f). __________

(7) The amount of sale of goods returned within the prescribed time i.e.six months under rule 4(1)(d) __________

(8) Sum allowed as cash discount in the bill/tax invoice if it is includedin the above sale under section 2(ad). __________

Total of (1) to (8) __________

C. Taxable Turnover of sales __________(A – B)

(5) A. Rate wise bifurcation of sales and output tax

Value Tax1. Sales taxable @ 1%2. Sales taxable @ 5%3. Sales taxable @ 12.5%4. Sales of goods specified in Schedule ‘C’ (give rate wise)

___________ __________B. Total ___________ __________

C. Sale of capital goods and industrial Amount of sales @5%inputs claimed under entry (23) and (53) Capital Goods Industrial inputsrespe. of Schedule ‘B’ and included in Rs. Rs.taxable @ 5% sales shown above.

(Please enclose separate statement of sales alongwith respective declaration in Form VATXXX and Form VAT XXXIII)

(6) Turnover of purchasesExempted Taxable Taxable Taxable others

(@1%) (@5%) (@12.5%) ( )(i) Imports from out of India. _______ _______ _______ _______ _______

(ii) Interstate purchases _______ _______ _______ _______ _______

(iii) Consignment transfers _______ _______ _______ _______ _______

(iv) Local purchases from registered dealers

a) Against tax invoices _______ _______ _______ _______ _______

b) Against restrictedtax invoice _______ _______ _______ _______ _______


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(v) Local purchases fromcomposition dealers andunregistered dealers _______ _______ _______ _______ _______

(vi) Others _______ _______ _______ _______ _______

Total turnover of purchases …………………………………………………..…………….

(Details as per Annexure B ………………………………………………………..………...................

(Please enclose separate statement of purchases, if any made against declaration Form VATXXX or Form VAT XXXIII)

(7) Input Tax Credit

(a) Total admissible input tax on purchases covered under item 6(iv) above. __________

(b) Add:-

(i) ITC admissible on account of opening stock held on appointed date/

/date of registration __________

(ii) ITC admissible on capital goods __________

(iii) ITC carried over from previous tax period __________

(iv) Entry tax paid, if any (photocopy of challans to be enclosed) __________

(v) 75% of net tax liability under the Net Present Value CompulsoryPayment Scheme 2005. __________

Total of b(1) to b(5) __________

Total ITC of 7(a) & (b) __________

(c) Reverse credit on account of :-

(i) Goods (purchases) returned within the prescribed time __________

(ii) On stock transfer (5%)-Section 6(3) __________

(iii) Apportionment for manufacturing of exempt goods __________

(iv) Any of the contingencies covered under sub-section (2), (3) &

(5) & (6) of Section 9. __________

(v) Others (please specify) __________Total reduction [C(i) to C(v)] __________

(8) Total input tax credit [7 (a) & 7(b)-7(c)] __________

(9) Amount of tax payable/refundable/carried forward (5B-8) __________

(10) Outstanding liability to be set off against excess ITC, if any, under Amount

(i) Goa VAT Act __________

(ii) Goa Sales Tax Act __________

(iii) Goa Tax on Entry of Goods Act __________

(iv) Central Sales Tax Act __________

……………Total

……………

(11) Net amount of tax refundable/carried forward (9-10) __________



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(12) No. and date of receipted challans under which payments are made and TDS Certificates attachedto this return in proof of payment.

A. No. and date of challan Period Amount1.2.3.4. _________

Total _________

B. No. and date of TDS Certificates (Form VAT VII) Period Amount1.2.3. _________

Total _________

(Attach separate statement if space is insufficient)

Total payments 12A & 12B Rs. _________

(13) Details of Bank Account (only the changes in the Bank Account if any, during the return periodto be reported)

Declaration

I, Shri/Smt ____________________________of M/s ________________________do solemnly declarethat the particulars disclosed in this return and annexures thereto are true to the best of my knowledgeand belief.

Place: Signature_________________

Date: Proprietor/Partner/Director

ANNEXURE A

Details of sales/transfer value

(i) Name of the selling dealer

(ii) TIN

(iii) Name and TIN Type of Tax Date Description Rate of Value of Amount of Total CategorySr. address sales/ Invoice of of Commo tax goods tax amount of sale/

No. of the /stock Restric- issue -dity charged /stockpurchaser transfer tive Tax transfer

document Invoice/ made*issued /Sale Bill/

(For e.g. /CashTax Memoran-

Invoice dum/Restric- /transfertive Tax note NoInvoice/

/Sale Bill//Cash

Memoran--dum etc.)

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12)

*Category : E -Exempt, T- Sales on which tax is collected, R- Sales return, S- Stock transfer outsidethe State, Z- Zero rate sale, F -Sales effected through agents/branches in the State.

Name and signature of the authorised personDate:


1332

ANNEXURE B

List of purchases made/ transfer value received

(i) Name of the purchasing dealer

(ii) TIN

(iii) Name and TIN Type of Tax Date Description Rate of Value of Amount of Total CategorySr. address Purchase/ Invoice of of Commo tax goods tax amount of Pur-

No. of the /stock Restric- such -dity charged charged chase/seller transfer tive Tax Docu- if any /stock

document Invoice/ ment transferreceived /Sale Bill/ received* (For e.g. /Cash

Tax Memoran-Invoice/ dum//Restric- /transfertive Tax note etc.,Invoice/ No

/Sale Bill//Cash

Memoran--dum etc.)

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12)

*Category : I-Import, O-Inter-State purchases, L-Local-purchase, S-Stock receipts from Head office//branches/principals outside the state, A-Purchases effected through agents/Branches, R- PurchaseReturns

Name and signature ofthe authorized person ____________________Status __________________________________Date:_____________________________

ANNEXURE C(See rule 7A)

Details of Purchase & Sales

Purchase Invoice Details Sales Invoice Details

Sr. Name of TIN Invoice Invoice Descrip- Value Tax Sales Sales Value Tax ExcessNo. the No. Date tion (Rs.) (Rs.) Invoice Date ITC

sellingdealer

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)

Name and signature ofthe authorized person _________________Status ______________________________Date: _______________________________



1333

ANNEXURE D

(See rule 7A)

(i) Name and address of the selling dealer

(ii) TIN

(iii) Name and TIN Tax Date of Tax Description/ Taxable Amount of TotalSr. address of Invoice Invoice Commodity/ Value of tax amount

No. the Purchasing Number /goods goods charged of taxdealer invoice

(1) (2) (3) (4) (5) (6) (7) (8) (9)

Declaration

I/We ___________ hereby declare that the information furnished herein are true, correct and completeto the best of my/our knowledge and belief.

Name and signature ofthe authorized person______________________Status __________________________________Date: __________________________________

29. Insertion of new forms VAT-XXXV to XXXVIII.— In the principal Rules, after FormVAT-XXXIV, the following forms shall be inserted, namely:—

“Form VAT XXXV[See rule 9B(1)]

APPLICATION FOR CARRY FORWARD OF INPUT TAX CREDIT TO SUBSEQUENT YEAR UNDERSECTION 10(2) OF THE GOA VALUE ADDED TAX ACT, 2005 (Act 9 of 2005)

1) TIN

2) Name and address of the applicant dealer : __________________________________

3) Quarter/period during which sales are madeand in respect of which the ITC is claimed : __________________________________

4) Amount of ITC on closing stock claimed : __________________________________

5) Details of stock at the beginning of the year :

Total Tax free Taxable Taxable Taxable Taxable Taxable Taxable Taxable5% 12.5% % % % % %

6) Details of purchases of goods made within the State against the Tax Invoicesrelated to aforesaid sale of goods or goods utilized in manufacture:

Sr. Name of the Seller TIN Name of the Tax rate % Value Input Tax TotalNo. Seller Commodity Credit


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7) Details of purchases of goods made within the State from URD/Composition Dealer:


8) Details of interstate purchase made related to aforesaid sale of goods:


9) Details of sales for the year:

Sales Total Tax free Taxable Taxable Taxable Taxable Taxable Taxable5% 12.5% —— % —— % —— % —— %

Local

Interstate

Export

Stock

Transferred

Total

10) Percentage of gross profit on the sales for the year:

Total Tax free Taxable Taxable Taxable Taxable Taxable Taxable Taxable

5% 12.5% % % % % %

11) Details of stock at the end of the year for local purchases:


5% 12.5% % % % % %

12) Details of closing stock at the end of the year for interstate purchases:


5% 12.5% % % % % %

13) Total of input Tax Credit on closing stock claimed for the year : Rs. __________

Less: i) Proportionate reversal of ITC towards

tax free goods (in case of manufacture)……… : Rs. __________

ii) Proportionate reversal ITC for

Stock transfer goods …………….………. : Rs. __________

iii) Reversal of ITC for stock of goods

which is non saleable……………………………. : Rs. __________

iv) Reversal of ITC for stock of goods purchases of which made

from Un-registered dealer/composition dealer………………………… : Rs. __________



1335

v) Reversal of ITC for stock of goods on which trade/cash discount

allowed…………… : Rs. __________

vi) Reversal of ITC for any other reasons…………….. : Rs. __________

Net input tax credit available for the year…………………… : Rs. __________

Less: Net Output Tax…………………………………………….. : Rs. __________

Net input tax credit carried forward……………………………. : Rs. __________

Verification

I/We ………………………..………. hereby solemnly affirm and declare that the information givenhereinabove is true and correct to the best of my/our knowledge and belief and nothing has beenconcealed therefrom. Further certified that the particulars indicated above are the correct version ofthe documents, which are in my/our possession and can be produced before the Commercial TaxDepartment on Demand.

Date:_________________Place:_________________

Signature:Full name:_________________Designation:_______________

——————————————————————————————————————————————

For use by the Appropriate Assessing Authority:—

I, ……………………………………….Commercial Tax Officer/Assistant Commercial Tax Officer,

………………………Ward, have scrutinized the application and hereby approve carry forward of input

tax credit of Rs. ………………….. (Rupees ………… .. ……………………………………………………….only)

for the year ……………….. This is subject to confirmation in detailed assessment of the dealer, if any,

taken up subsequently.

Signature:Assessing AuthorityName:Designation:

______

Form VAT XXXVI[See Rule 14A(1)]

Application for the grant of certificate of Registration under section 18(9) ofthe Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005)

Date: _________________________

I/We ___________________________ S/o ____________________ on behalf of the dealer conductingexhibition/event/programme for sales/sales promotion (tick whichever is applicable) whose particulars

PHOTO


1336

are given below, hereby apply for permission as required under section 18(9) of the Goa Value AddedTax Act, 2005.

1. Name, trade name and full postal address of thedealer with telephone, e-mail, fax, etc. :

2. Particulars of TIN/CST RC No already held :

3. Particulars of Commercial Tax Registration orCST Registration held in other State/s(copy of documents to be enclosed) :

4. Particulars of premises where exhibition//event/programme is held (copy of documentsto be enclosed) :

5. Whether regular business place declared underGVAT Act or not :

6. Particulars of lease/license/permission, etc.obtained with date (copy of documents to beenclosed) :

7. Date of Commencement of exhibition/event//programme :

8. Period for which the activity is to be carried on :

9. Details of rent or licence fee paid to the ownerof premises (copy of documents to be enclosed) :

10. Description of locally procured goods involvedwith value (List to be attached) :

11. Description of inter-State/imported goodsinvolved with value (List to be attached) :

12. Details of payment of fee under rule 14A(2)(Rs. 3000/- for each premises) (copy of documentsto be enclosed) :

13. Permanent address of the proprietor/partners/directors/president/secretary/manager etc. with details of PAN//passport/authenticated ID Card/telephone No./faxetc. (copy of documents to be enclosed). However, thisis applicable only when dealer is not already registeredunder the GVAT Act, 2005). :

Important Note: Copies of all the documents attached should be self attested by the applicant

Declaration

I/We _________________________ hereby declare that the information furnished herein aretrue, correct and complete to the best of my/our knowledge and belief.

Seal Signature with name and statusEncl:- as above———————————————————————————————————————————————

FOR OFFICE USE

Date of receipt _____________ Permission No.______________________Period Permitted_____________________

Details of payment of fee:

Commercial Tax Office/Ward:



1337

Form VAT XXXVII

[See Rule 14A(1)]

Declaration of the premises or space let out for conductingexhibition or event or programme

1. Name of the dealer/person:

2. Address:

3. Tel. No./Mobile Number:

4. TIN (if any):

5. Permanent Account Number (PAN) under the Income Tax Act, 1961:

6. Details of the property let out for conducting exhibition or event or programme along with copy ofsuch agreement/lease deed, etc. entered into:

(i) Name and address of the space or premises where the exhibition or event or programme willbe conducted:

(ii) Name and address of the person to whom the space or premises is let out for conducting theexhibition or event or programme:

(iii) Duration of the exhibition or event or programme: _____ days(From____________ to ______________)

Declaration

I/We hereby declare that the above statements and attached documents are true to the best of my//our knowledge and belief.

Place: Signature:Date: Status:

Encl:- as above

________

Form VAT XXXVIII

[See Rule 14A(5)]

CERTIFICATE

This is to certify that M/s./Shri./Smt. __________________________________________ (Trade

Name________________________ ) is hereby authorized to conduct exhibition or event or programme

in order to sell the goods or to promote the goods for sale thereat in terms of the Goa Value Added tax

Act, 2005.

1. VAT Registration number TIN:

2. Ward Office:

3. Name of the Applicant:


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4. Principal place of business:

5. Place of exhibition or event or programme:

6. This Certificate is valid from ________ to ___________.

7. Commodities dealt with (List of dealers and commodities dealt in may be enclosedseparately):

Place: Signature of the Assessing Authority

Date: Name, Designation and Office

(Seal)”

———

By Order and in the name of the Governor of Goa.

Ajit S. Pawaskar, Under Secretary Finance (R&C).

Porvorim, 24th December, 2014.

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