The Goa Tax on Entry of
Goods Act, 2000
INDEX
CHAPTER I
PRELIMINARY
No Diseription
1 Short title, extent and commencement
CHAPTER II
LEVY OF TAX
4 Collection of tax by registered dealer
5 Collection of tax by
Central Government or the Government
6 Penalty for collection in contravention of section 4
7 Payment and disbursement of amounts wrongly collected by dealers as tax
CHAPTER III
10 Levy of tax
11 Levy and collection of tax and penalties
12 Exemption of tax in certain circumstances
13 Restriction to registration, etc
CHAPTER IV
16 Cancellation of assessments in certain cases
17 Payment of tax for entry of goods escaping assessment
19 Payment and recovery of tax
20 Power to withhold refund in certain cases
21 Recovery of tax from certain other persons
23 Assessment of
legal representative
24 Tax payable on transfer of business, etc
25 Power of State Government to exempt or reduce tax
CHAPTER V
TAX
AUTHORITIES
27 Change of incumbent of an office
28 Appeals
30 Revisional powers of Commissioner and Deputy Commissioner
32 Limitation in regard to passing orders in respect of
certain proceedings
CHAPTER VII
MISCELLANEOUS
35 Maintenance of accounts by dealers and issue of sales bills or cash memorandum.
36 Powers to order production of accounts and powers of entry, inspection and seizure.
37 Recognition of excise/sales tax check posts or barriers for the purposes of the Act,
38 Transit of goods by road through the State and issue of
transit pass
39 Forwarding agency, etc., to submit returns
40 Submission of certain records, by owners, etc., of vehicles and boats
44 Assessment, etc., not to be questioned in prosecution
46 Courts not to set aside or modify assessment except as provided in this Act
48 Refund of tax in certain cases
50 Laying of rules and Notifications before the State Legislature
51 Power to remove difficulties.
SCHEDULE