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Reg . No. GR /RNP /GOA / 32 


RNI No. GOAENG /2002 /6410 


Panaji, 29th January, 2007 (Magha 10 , 1928 ) 


SERIES I No. 43 


भद्राणि पश्यात 


OFFICIAL GAZETTE 


GOA. 


• 
GOVERMUTE 


GOVERNMENT OF GOA 


EXTRAORDINARY 


No. 2 


GOVERNMENT OF GOA 


5. Omission of rule 3A. Rule 3A of the 
principal Rules shall be omitted . 


Department of Finance 


Revenue & Control Division 


6. Amendment of rule 4.— In rule 4 of the 
principal Rules, sub - rule (2A ) shall be omitted . 


Notification 


7. Amendment of rule 5. In rule 5 of the 
principal Rules " sub -rules (6 ) and (7 ) shall be 
omitted . 


30 / 1 / 2006 - Fin-( R & C ) (6 ) 
In exercise of the powers conferred by section 
45 of the Goa Tax on Luxuries Act , 1988 (Act 
17 of 1988 ) (hereinafter referred to as the " said 
Act" ), and all other powers enabling it in this 
behalf , the Government of Goa hereby makes the 
following rules, so as to ferther amend the Goa 
Tax on Luxuries Rules , 1988 , as follows, namely : 


8. Insertion of new rule 6A.— After rule 6 of 
the principal Rules, the following rule shall be 
inserted , namely : 


1. Short title and commencement. ( 1 ) These 
rules may be called the Goa Tax on Luxuries 
(Amendment) Rules, 2007 . 


" 6A . Renewal of certificate of registration. 
( 1 ) An application for renewal of certificate of 
registration shall be made in f onn Lux -5A in 
the month of September /October every year 
for a period from first of October to thirtieth 
of September on payment of renewal fees . For 
the year 2006-07 , the renewal of the certificate 
for the period from first of April , 2006 to thirtieth 
of September. 2006 , shall be made upon an 
application from the hotelier without payment 
of any fees : 


(2 ) They shall come into force at once. 


2. Amendment of rule 2.— In rule 2 of the Goa 
Taxon Luxuries Rules, 1988 (hereinafter referred 
to as the " principal Rules " ), in clause (b ), items 
( iii) and (iv ) shall be omitted . 


3. Omission of rule 2A. Rule 2A of the 
principal Rules shall be omitted . 


Provided that for renewal of certificate of 
registration for the period from October, 2006 , to 
September, 2007, an application in Form Lux -5A 
shall be made within thirty days from the date 
of publication of these rules in the Official Gazette 
and on payment of renewal fees specified in 
Schedule II to the Act . 


4. Amendment of rule 3.- In rule 3 and in 
any other rules of the principal Rules , after the 
word “ Form " and before the number of such form , 
wherever they occur, the word " Lux " shall be 
inserted . 


( 2 ) Every application for renewal of certificate 
of registration shall be accompanied With a 
receipted copy of the challan in proof of payment 


1076 
SERIES I No. 43 


OFFICIAL GAZETTE — GOVT. OF GOA 

(EXTRAORDINARY No. 2 ) 


29TH JANUARY, 2007 


of renewal fees as specified in Schedule II 
appended to the Act and a declaration in Form 
Lux –1 hereto . 


11. Amendment of rule 13.— In rule 13 of 
the principal Rules, in sub - rule . ( 1) , the expression 
" or Form 8A " shall be omitted . 


12. Amendment of rule 14. In rule 14 of the 
principal Rules , the words " or stockist or 
proprietor " shall be omitted . 


( 3 ) The hotelier having inhouse casinos/ casino 
games on slot machines shall be required to 
deposit a lump sum amount so calculated for the 
year on the basis of hotel s total room capacity 
at the rate of Rs.10 / - per room per month at the 
time of renewal of his certificate and shall make 
a declaration to that effect in the application in 
Form Lux -5A . The lump sum amount so payable 
shall be deposited by challan as required under 
the Goa Entertainment Tax Act 1964. (Act 2 of 
1964 ). 


13. Amendment of rule 19.— In rule 19 of the 
principal Rules , in sub -rules ( 1) and (2 ), for the 
words " Luxury Tax Offices " , the words " / 
Commercial Tax Offices " shall be substituted . 


14. Amendment of rule 26.— In rule 26 of the 
principal Rules, 


( a ) in sub - rule ( 1) , — 


(4 ) The registering authority , upon satisfying 
himself that the information furnished in the 
application alongwith the declaration is in order , 
shall renew , the certificate of registration issued 
in Form Lux - 5 , by making necessary 
endorsement thereto or issuing a letter stating 
that the certificate of registration stands renewed 
for specified period which will form part of the 
certificate of registration which is originally 
issued . 


( i) after the word and figures " section 14 ," 
and before the words " or from an order" , 
the expression " or re -assessment made 
under section 16 " shall be inserted ; 


(ii ) after the words and figures " under 
section 33 ," and before the words " and the 
amount" , the expression " or rectification 
under section 36 " shall be inserted ; 


( iii) for the words " five hundred " , the 
words " fifty thousand " shall be substituted : 


(b ) in sub - rule ( 2 ), 


(5 ) The renewal fees paid in excess , if any, 
shall be refunded to the hotelier concerned by 
issue of refund voucher in Form Lux - 16 hereto . 
However, before proceeding to refund the said 
amount to such hotelier. the registering authority 
shall first verify if any amount being due by the 
hotelier is left unpaid by him and , in such case , 
he shall adjust , by issue of an order, the amount 
to be refunded towards the amount due from 
such hotelier on the date of adjustment , and 
thereafter shall refund the balance , if any. If the 
amount of refund is less than rupees hundred , 
no refund voucher shall be issued but the amount 
shall be adjusted or to be considered for being 
adjusted in subsequent years . 


( i) for the expression " exceeds five 
hundred rupees" , the expression “ exceeds 
fifty thousand rupees but does not exceed 
rupees two lakh " shall be substituted ; 


( ii ) for the expression " not exceeding five 
hundred rupees " , the expression , " not 
exceeding fifty thousand rupees " shall be 
substituted ; 


(6 ) The procedure as laid down in rule 5 , for 
grant of certificate of registration shall , mutatis 
mutandis , apply for the renewal of cerfificate of 
registration . 


9. Amendment of rule 9.— In rule 9 of the 
principal Rules , in sub - rule ( 2 ), for the words 
“ rupees five " , the words “ rupees fifty " shall be 
substituted . 


( c ) for sub -rule (3 ), the following sub - rule 
shall be substituted , namely : - " ( 3 ) When the 
amount of refund arising from any of the 
contingences referred to in sub - rule ( 1 ) 
exceeds rupees two lakh or when any 
amount is unduly paid by the hotelier, the 
Appropriate Assessing Authority shall obtain 
the sanction of the Additional Commissioner 
of Luxury Tax before proceeding to refund 
such amount . For the same purpose , he shall 
submit the case record of the hotelier to the 
Additional Commissioner of Luxry Tax stating 
therein full facts which originated the refund. 


10. Amendment of rule 12.— In rule 12 of the 
principal Rules , in sub - rule (1), the words " or 
stockist or proprietor " , and the expression " under 
sub - section (2 ) of section 5A or " shall be omitted . 


OFFICIAL GAZETTE GOVT. OF GOA 

(EXTRAORDINARY No. 2 ) 


1077 
29TH JANUARY, 2007 


SERIES I No. 43 


17. Amendment of rule 48.— In rule 48 of the 
principal Rules , for sub - rule (2 ), the following sub 
rule shall be substituted , namely : 


He will also inform if any adjustment is 
necessary towards the recovery of any 
amount due from the hotelier. On receipt 
of the sanction order from the Additional 
Commissioner of Luxury Тах , the 
Appropriate Assessing Authority shall refund 
forth with to the hotelier the amount as 
sanctioned by the order of the Additional 
Commissioner of Luxury Tax in the manner 
as provided in sub - rule ( 1 ) above ." ; 


( 2 ) An application shall be made for copies 
of any number of papers available in the record 
of each year, upon payment of initial fee in 
court fee stamps of Rs. 20 / - per application . 
The applicant shall however be required to pay 
the amount of copying charges at the rate of 
Rs . 10 /- per paper, before taking delivery of 
such documents " . 


( d ) sub - rule (4 ) shall be omitted . 


15. Amendment of rule 30.— For rule 30 of the 
principal Rules, the following ru.le shall be 
substituted , namely : 


18. Substituted of Form 1 , - For Form 1 , 
appended to the principal Rules the following 
form shall be substituted , namely : 


FORM LUX - 1 


( see rule 3 ( 1 ) ( a ) ] 


BASIC INFORMATION OF ACCOMMODATION 


( 1) Name of the Hotel 


" 30. TO WHOM 

WHOM APPEAL SHALL BE 
MADE.- An appeal against an order of 
assessment or re - assessment or any order 
raising demand passed by an Appropriate 
Assessing Authority shall lie to the Assistant 
Commissioner (hereinafter referred to as 
"Appellate Authority " ), except against an order 
with such monetary limit of the disputed 
amount as may be fixed by the Government 
by Order in writing, in which case , the appeal 
shall lie to the Additional Commissioner of 
Luxury Tax and a second appeal against an 
Order in appeal shall lie to the Tribunal. " . 


( 2 ) Address of the Hotel 


( 3 ) Telephone Number 

Fax Number 


( 4 ) Name of the proprietor/ 

Partner /Director 


16. Amendment of rule 43.— In rule 43 of the 
principal Rules , 


(5 ) Status 


(6 ) Registration Certificate Numbers under 


(i) against item (i), for the letters and figures 
" Rs. 25.00 ", the letters and figures " Rs. 100.00 " 
shall be substituted ; 


( a ) The Goa Tax on Luxuries Act 1988 (Act 17 
of 1988 ) 


( ii ) against item ( ii ), for the letters and figures 
" Rs. 30.00 " , the letters and figures " Rs . 200.00 " 
shall be substituted ; 


(b ) The Goa Value Added Tax Act , 2005 (Act No. 
9 of 2005 ) 


(c ) The Goa Entertainment Tax Act 1964 (Act 
No. 2 of 1964 ) 


( iii) against item (iii ) , for the letters and 
figures “ Rs. 40.00 " , the letters and figures “ Rs. 
250.00 " shall be substituted ; 


(d ) The Goa Tax on Entry of Goods Act, 2000 
(Act 14 of 2000 ) 


(iv ) against item (iv ), for the letters and 
figures " Rs. 5.00 " , the letters and figures. " Rs. 
20.00 " shall be substituted ; 


(7 ) Accommodation capacity : 

Total number rooms 


(v ) against item (v ), for the letters and figures 
" Rs. 1.00 " , the letters and figures " Rs. 20.00 " 
shall be substituted ; 


(i) Single occupancy 
( ii ) Double Occupancy 
( iii) Suite 
(iv ) Timeshare /package deal : 
( v ) Others 


: 


( vi) against item ( vi ), for the letters and 
figures " Rs. 60.00 " , the letters and figures “ Rs. 
250.00 " shall be substituted . 


Grand Total 


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SERIES I No. 43 


OFFICIAL GAZETTE — GOVT. OF GOA 

(EXTRAORDINARY No. 2 ) 


29TH JANUARY, 2007 


(i) Single occupancy 


Sir /Madam , 


( 8 ) Inhouse casinos , if any 


( 9 ) Total Number of slot machines 


( 10 ) Offshore casinos , if any: 
( 11) Name and address of the agency providing cable 

connections and total number of such 
connections: 


I/We hereby declare that 1/we am / are holding 
certificate of registration No. 

issued 
under sectjon 9 ( 3 ) of the Goa Tax on Luxuries 
Act, 1988 , in the name and style 

situated 
at 


The said certificate is presently valid upto 


Dated : 


Signature : 
Status of the Signatory 


I /We further declare that my / our hotel is 
having 

rooms and I/we have paid 
renewal fees of Rs. 

by challan 
dated 

( copy enclosed ) . 


DECLARATION 


I , the above named Shri / Smt. 
residing at 

do hereby declare that 
the particulars furnished in this application are true and 
correct to the best of my knowledge and belief: 


If We further declare that I /We have inhouse 
casinos and have paid a lump snm amount of 
Rs 

charges for admission under the 
Goa Entertainment Tax Act , 1964 (Act 2 of 1964 ) 
as provided in Schedule D appended thereto 
(Challan enclosed ) 


Signature : 


Name: 


The application is also accompanied with a 
declaration in Form Lux - 1 . 


Status of the Signatory 


Place : 


Date : 


I /We therefore request to renew the said 
certificate of registration for a period upto 30th 
september 


19. Omission of Form 4A.— Form 4A appended 
to the principal Rules, shall be omitted . 


The original copy of the certificate of 
registration is enclosed for necessary action . 


Yours faithfully , 


20. Amendment of Form - 5.— In Form - 5 
appended to the principal Rules , the following 
" Note " shall be inserted , after second paragraph 
therein , namely : 


Name and Status of signatory ." . 


Encl : 


“ NOTE : — The registration certificate should be 
renewed every year in the month of September /October 
on payment of renewal charges as specified in Schedule 
II appended to the Act and shall be accompanied by 
a declaration as per Form Lux - 1. " . 


22. Omission of Form 8A.— Form 8A appended 
to the principal Rules, shall be omitted . 


21. Substitution of Form 5A . — For form -5A 
appended to the principal Rules, the following 
Form shall be substituted , namely : 


23. Amendment of title to Form 1 to Form 20. 
In Forms 1 to 4 , Forms 5 to 8 and in Forms 8B 
to 20 , after the word " FORM " and before the 
number of form , the word " LUX " shall be 
inserted . 


" Form Lux -5A 


[( see rule 6A ( 1 ) ] 


By order and in the name of the Governor 

of Goa 


APPLICATION FOR RENEWAF OF CERTIFICATE OF 
REGISTRATION ISSUED UNDER SECTION 9 ( 3 ) OF 

THE GOA TAX ON LUXURIES ACI, 1988 . 


Vasanti H. Parwatkar, Under Secretary . finance 
(Budget - I). 


To , 


Porvorim , 25th January , 2007. 


Luxury Tax Officer, 


OFFICIAL GAZETTE GOVT. OF GOA 

(EXTRAORDINARY No. 2 ) 


1079 
29TH JANUARY, 2007 


SERIES I No. 43