Goa Tax On Entry Of Goods Act, 2000

Section 1

Short title, extent, and commencement • Specifies the title of the Act, its applicability, and the date of commencement.

Definitions • Provides definitions for key terms used in the Act, such as "goods," "dealer," and "entry."

Levy of tax

• Details the imposition of tax on the entry of goods into the local areas of Goa for consumption, use, or sale.

Rate of tax • Specifies the rates at which the entry tax shall be levied on different categories of goods.

Exemptions • Lists the categories of goods or circumstances under which the entry tax may be exempted.

Registration of dealers • Mandates the registration of dealers dealing with goods subject to entry tax.

Returns • Requires dealers to submit periodic returns regarding the goods they bring into Goa.

Assessment of tax • Outlines the process for assessing the tax owed by dealers.

Payment of tax • Specifies how and when the entry tax should be paid.

Refund of tax • Provides the conditions and procedures for claiming a refund of tax paid.

Appeals • Details the process for appealing against tax assessments and penalties.

Penalty for non-payment • Specifies penalties for failure to pay the entry tax or for non-compliance with the Act.

Recovery of tax • Outlines the procedures for recovering unpaid taxes.

Power to make rules • Grants the government the authority to make rules for the implementation of the Act.

Repeal and savings • Repeals any earlier laws regarding the entry tax and retains certain provisions