GOA SALES TAX, LUXURY TAX AND ENTERTAINMENT TAX (SETTLEMENT OF ARREARS) ACT, 2000

Act No. 07 of 2000

11th May, 2000

An ACT to provide for the expeditious enforcement of payment of arrears of tax and interest under the Sales Tax Laws, Luxury Tax Law and Entertainment Tax Law as in force in the State of Goa, by way of settlement. Be it enacted by the Legislative Assembly of Goa in the Fifty-first Year of the Republic of India as follows:-

Read full Act

S.1 Short title, extent and commencement

(1) This Act may be called the Goa Sales Tax, Luxury Tax and Entertainment Tax (Settlement of Arrears) Act, 2000.

(2) It shall extend to the whole of the State of Goa.

(3) It shall be deemed to have come into force with effect from 6-1-2000.

S.2 Definitions

(1) In this Act, unless the context otherwise requires,-

• (a) "arrear of tax, penalty or interest" means,-
  • (i) tax, by whatever name called, payable by an assessee upon assessment under the relevant Act; or
  • (ii) penalty imposed upon an assessee for default in furnishing returns and in payment of tax in accordance with the provisions of the relevant Act; or
  • (iii) interest payable by an assessee under the relevant Act,-
    • (A) as determined for delayed payment or non-payment of tax before assessment; or
    • (B) as accrued in respect of non-payment of tax or short payment of tax after assessment, which, as the case may be, is in dispute in any review or appeal or revision pending before the reviewing authority, appellate authority or revisional authority or tribunal, as the case may be, on the date of coming into force of this Act, relating to the period upto 31-3-1999.

S.3 Designated authority

For carrying out the purposes of this Act, the authorities referred to in section 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 arrears as exercised by it under the relevant Act.

S.4 Eligibility for settlement

(1) Subject to the other provisions of this Act an applicant shall be eligible to make an application for settlement of arrears of tax, penalty or interest in respect of any period of assessment ending on 31-3-1999 for which an assessment has been made under the relevant Act or review application or appeal or revision under the relevant Act has been filed on or before the date of coming into force of this Act before any reviewing authority, appellate authority or revisional authority, as the case may be.

(2) Notwithstanding anything contained in sub-section (1), an applicant shall be eligible to make an application under section 5, if, for any reason, the applicant has not filed a return/revised return prescribed under the relevant Act for any return period upto 31-3-1999 and he does so by paying tax payable by him under the relevant Act, for such return period on or before 15-3-2000.

S.5 Application by the applicant

(1) An application 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 the 15th day of March, 2000, or by such later date as the Government may, by notification in the Official Gazette, specify and 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) An applicant shall make a separate application for each year under each of the relevant Acts.

(3) The applicant shall forward a copy of the application made under sub-section (1) to the reviewing authority or the appellate authority or the revisional authority before whom the review, the appeal or revision, as the case may be, is pending within fifteen days from the date of making

S.6 Determination of amount payable by the applicant

(1) Where the designated authority is satisfied about the correctness of the particulars set forth in the application made by an applicant, he shall determine, by an order in writing, the amount payable by the applicant for the purpose of settlement of arrear of tax, penalty or interest at the rates specified in section 7:

Provided that the amount payable by an applicant as determined under this sub-section shall be rounded off to the nearest rupee and, for this purpose, where such amount contains a part of a rupee, then, if such part is fifty paise or more, it shall be rounded off to the next rupee, and if such part is less than fifty paise, it shall be ignored.

(2) After the amount payable by an applicant is determined under sub-section (7) by the designated authority, the applicant shall pay the amount payable within seven days from the date of receipt of the intimation, by challan, prescribed under the relevant Act and submit a receipted copy thereof to the design

S.7 Rate applicable in determining the amount payable

(1) The amount payable by an applicant for settlement of arrears under this Act shall be determined under sub-section (1) of section 6,-

• (a) where the tax arrears have arisen, on account of any order of assessment relating to periods ending 31-3-1999 and where no review petition or no appeal or no revision is preferred upto the date of coming into force of this Act, at the rate of 33 1/3% of the arrears of tax and interest only and any penalty levied thereof shall be waived; or
• (b) where the arrears of tax, penalty or interest is disputed in a review application or in appeal or in revision, as the case may be, filed on or before the date of coming into force of this Act, relating to the assessment periods ending 31-3-1999, at the rate of 25% of the arrears of tax and interest only and the penalty levied shall be waived; or
• (c) where the applicant has filed return in terms of section 4(2), full amount of arrears of tax shall be payable in accordance wi
  

S.8 Settlement of arrears and issue of certificate of settlement

(1) The designated authority, on being satisfied about the payment of the amount which the applicant is required to pay in terms of determination under section 6, shall issue a certificate of settlement for such arrears, in such form as specified in Part III 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 of such arrear tax, penalty 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 (7):

Provided that no order adversely affecting the applicant shall be passed without giving to the applicant any reasonable opportunity of being heard:

Provided further that appeal against the order of the designated authority shall lie with the Comm

S.9 Bar on re-opening of settled cases

A certificate of settlement issued under sub-section (7) of section 8 shall be conclusive as to the settlement to which the dispute relates, and no matter covered by such certificate of settlement shall be reopened in any proceeding or review or revision, or any other proceeding, under the relevant Act.

S.10 Withdrawal of review application, appeal and revision

Notwithstanding anything to the contrary contained in any provision in the relevant Acts, the review, appeal or revision for any 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 (7) of section 8, shall be deemed to have been withdrawn by the applicant from the date of making of the application under sub-section (7) of section 5.

S.11 Reviewing, appellate and revisional authority not to proceed in certain cases

No assessing authority, reviewing authority, appellate authority or revisional authority shall proceed to decide any assessment, 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 assessment, 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 8 is refused to the applicant by an order passed by the designated authority in writing under sub-section (2) of section 8.

S.12 Revocation of certificate of settlement

(1) Notwithstanding anything contained in section 9 or section 10, 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 8.

(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 9 or section 10, 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

S.13 Information to be sent to the authorities under the relevant Act

The designated authority shall keep the assessing authority, the reviewing authority, the appellate authority or the revisional authority, who for the time being, has jurisdiction over the applicant under the relevant Act, informed, inter alia, of-

• (a) making of an application by an applicant under section 5:
• (b) passing of any order by the designated authority under section 8; or
• (c) revocation of any certificate of settlement under section 12, in such form and manner, and within such time, as may be prescribed.

S.14 No refund of amount paid under the Act

Any amount paid by an applicant under section 6 shall not be refundable under any circumstances:

Provided that in the case of revocation of a certificate of settlement in accordance with section 12, 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.

S.15 Power to make rules

The Government may by notification in the Official Gazette, make rules, with prospective or retrospective effect, for carrying out the purposes of this Act, and such rules may provide for all or any of the matter which, under any provision of this Act, is required to be prescribed or to be provided by rules.

S.16 The information disclosed in the application under this Act to he confidential

(1) All particulars contained in any application made under this Act shall be treated as confidential, save any disclosure made for the purpose of any investigation or prosecution under the Indian Penal Code or any other enactment for the time being in force or of such facts to an Officer of Central Government or any State or Union territory as may be necessary for verification of such facts or for the purpose of enabling that Government to levy or realise any tax imposed by it.

(2) Save as provided in sub-section (1) any employee of the Government who contravenes the provisions referred to in that sub-section shall be punishable with imprisonment which may extend to six months, and shall also be liable to fine.

S.17 Power to remove difficulties

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.

S.18 Repeal and Saving

(1) The Goa Sales Tax, Luxury Tax and Entertainment Tax (Settlement of Arrears) (Ordinance No. 1 of 2000), is hereby repealed.

(2) Notwithstanding such repeal, anything done or any action taken under the said Ordinance as repealed by this Act shall be deemed to have been done or taken under this Act.