Goa Daman and Diu Barge (Taxation on Goods) Act, 1985

No: 22 Dated: Jul, 01 1978

Goa Daman and Diu Barge (Taxation on Goods) Act, 1985

An act to provide for levy of tax on goods carried in barges in inland waters of the Union Territory of Goa, Daman and Diu.

Be it enacted by the Legislative Assembly of Goa, Daman and Diu in the Thirty-sixth Year of the Republic of India as follows: - 

1. Short title, extent and commencement - (1) This Act may be called the Goa, Daman and Diu Barge (Taxation on Goods) Act, 1985.

(2) It extends to the whole of the Union Territory of Goa Daman and Diu.

(3) It shall be deemed to have come into force from the 1st day of July, 1978.

2. Definitions.- In this Act, unless the context otherwise requires, -

(1) "barge" means every description of water craft, mechanically propelled and which is used or capable of being used as a means of transport of goods;

(2) “Government" means the Government of Goa, Daman and Diu;

(3) “goods” include minerals and anything carried by a barge except living persons, but does not include personal luggage of crew travelling in the barge and the equipment ordinarily used with the barge;

(4) "month" means a calendar month;

(5) "prescribed" means prescribed by the rules made under this Act;

(6) "registered owner" means a person in whose name a barge is registered under any law for the time being in force;

(7) "tax" means the tax referred to in section 3;

(8) "Tax Officer" means such officer as the Government may, by notification in the Official Gazette, appoint to be the Tax Officer for the whole of the Union territory of Goa, Daman and Diu, or for any area or areas thereof for the purposes of this Act and the Government may appoint more than one officer as Tax Officer for the whole of the Union territory of Goa, Daman and Diu or, for any area thereof.