Act No. 04 of 2004
08th March, 2004
An Act to provide for the expeditious enforcement of payment of arrears of tax, relating to the period from 1-4-1999 to 31-3-2003 by hoteliers under the Sales Tax Law and Luxury Tax Law as in force in the State of Goa, by way of settlement, waiving interest and penalty. BE it enacted by the Legislative Assembly of Goa in the Fifty-fifth Year of the Republic of India as follows:--
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(1) This Act may be called the Goa Sales Tax and Luxury Tax (Settlement of Arrears by Hoteliers) Act, 2004.
(2) It shall extend to the whole of the State of Goa.
(3) It shall come into force at once.
(1) In this Act, unless the context otherwise requires,--
For carrying out the purposes of this Act, the authorities referred to in sections 3(2)(a) and 3(2)(aa) of the Goa Sales Tax Act, 1964 (Act 4 of 1964), or such other authority as the Commissioner may, under the relevant Act, by order made in that behalf nominate, shall be the designated authority and such authority shall have jurisdiction over such area or areas as exercised by it under the relevant Act.
(1) Subject to other provisions of this Act, the applicant shall be eligible for settlement of arrears of tax, penalty and interest in respect of specified period, whether assessed or not, provided full payment of arrears of tax under the relevant Act is made on or before 31st day of March, 2004.
(2) If the assessment has not been taken up and returns are not filed in respect of specified period, either partly or wholly, the applicant shall furnish such returns along with the application for settlement.
(3) In case any appeal, revision or review has been filed and the arrears of tax, penalty and interest relating to specified period are disputed therein, the applicant shall pay by 31st day of March, 2004 the amount of tax assessed under the relevant Act.
(4) The hoteliers who are in default in payment of any dues on the date of filing of the application for settlement other than those which are in dispute in any appeal, revision or review, relating to the perio
(1) An application, in duplicate, for the purpose of section 4 shall be made to the designated authority by an applicant in the form specified in Part I of the Schedule appended hereto on or before 31st day of March, 2004 separately for each of the years under each of the relevant Acts accompanied by receipted copies of chalans in proof of payment. The Government, by notification in the Official Gazette, may extend the said date including the one mentioned in sub-sections (1) and (3) of section 4 for further period not exceeding three months. The designated authority shall verify the correctness of the particulars furnished in the application with reference to connected records available with the assessing authority, appellate authority or any other authority with whom such records may be available, as the case may be.
(2) If the assessment of the specified period has been completed and the matter thereof is pending with reviewing, appellate or revisional authority, the appl
(1) The designated authority, on being satisfied about the payment of the amount which the applicant is required to pay i.e. full amount of tax payable under the relevant Act for the specified period and also the undisputed dues for the period prior to 1st April, 1999, shall issue a certificate of settlement for arrears, in form as specified in Part II of the Schedule appended hereto, to the applicant and thereupon, such applicant shall be discharged from his liability to make payment of the balance amount towards penalty and/or interest to which he was liable before settlement.
(2) The designated authority, for reasons to be recorded in writing, may refuse to settle a dispute, on the ground that no question of settlement arises or rectify or amend a certificate of settlement issued under sub-section (1):
Provided that no order adversely affecting the applicant shall be passed without giving to the applicant any reasonable opportunity of being heard:
Provided f
A certificate of settlement issued under sub-section (1) of section 6 shall be conclusive as to the settlement and no matter covered by such certificate of settlement shall be re-opened in any proceeding or review or revision under the relevant Act. However, nothing in this section shall prevent concerned Assessing Authority from taking assessment of the applicant as per provisions of the relevant Act if it has not been taken earlier. No interest and penalty shall, however, be leviable on the amount of arrears of tax settled.
Notwithstanding anything to the contrary contained in any provision in the relevant Acts, the review, appeal or revision for the specified period pending before the reviewing, appellate or the revisional authority, as the case may be, in respect of which a certificate of settlement is issued under sub-section (1) of section 6 shall be deemed to have been withdrawn by the applicant from the date of making of the application under sub-section (1) of section 5.
No reviewing authority, appellate authority or revisional authority shall proceed to decide any review, appeal or revision under the relevant Act relating to any period in respect of which an application has been made by an applicant under section 5:
Provided that such authority shall proceed to decide such review, appeal or revision for such period in accordance with the provisions of the relevant Act, if a certificate of settlement referred to in sub-section (1) of section 6 is refused to the applicant by an order passed by the designated authority in writing under sub-section (2) of section 6.
(1) Notwithstanding anything contained in section 7 or section 8, where it appears to the designated authority that an applicant has obtained the benefit of settlement under this Act by suppressing any material information or particulars or by furnishing any incorrect or false information or particulars, such designated authority may within one year of date of such certificate, for reasons to be recorded in writing and after giving the applicant a reasonable opportunity of being heard, revoke the certificate of settlement issued under sub-section (1) of section 6.
(2) If a certificate of settlement is revoked under sub-section (1), the appeal or revision, as the case may be, under the relevant Act, covered by such certificate of settlement, shall, notwithstanding the provisions of section 7 or section 8, stand revived or reinstated immediately upon such revocation, and such appeal or revision shall be decided in accordance with the provisions of the relevant Act, as if no se
Any amount paid by an applicant under this Act shall not be refundable under any circumstances:
Provided that in the case of revocation of a certificate of settlement in accordance with section 10, the amount paid by the applicant under section 6 shall be treated to have been paid under the relevant Act for the period for which the certificate of settlement has been revoked.
If any difficulty arises in giving effect to any of the provisions of this Act, the Government may, by order published in the Official Gazette, as the occasion may require, do anything which appears to it to be necessary to remove the difficulty:
Provided that no such order shall be made after the expiry of two years from the date of coming into force of this Act.
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