Goa, Daman and Diu Barge Tax Rules, 1975

Goa, Daman and Diu Barge Tax Act, 1973
- Goa, Daman and Diu Barge Tax Act, 1973
- Goa, Daman and Diu Barge Tax Rules, 1975

The Goa, Daman and Diu Barge Tax Rules, 1975

Published vide Notification No. 1-440-72-IPD, dated 10th April, 1975

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1-440-72-IPD. - In exercise of the powers conferred by Section 19 of the Goa, Daman and Diu Barge Tax Act, 1973 (10 of 1973), the Government of Goa, Daman and Diu hereby makes the following rules, namely:-

1. Short title and commencement. - (1) These rules may be called the Goa, Daman and Diu Barge Tax Rules, 1975.

(2) They shall come into force at once.

2. Definition. - In these rules, unless the context otherwise requires-

(a) "Act" means the Goa, Daman and Diu Barge Tax Act, 1973 (10 of 1973);

["(aa) "Administrative Tribunal", means, the Administrative Tribunal constituted under the Goa, Daman and Diu Administrative Tribunal Act, 1965 (Act No. 6 of 1965);"]

(b) "Calibration of Barge" means the carrying capacity of the barge with reference to its structural strength, reserve buoyancy and safe working height above water level;

(d) "Form" means a form appended to these rules;

(e) "Section" means a Section of the Act;

(f) "Tonne" means a metric tonne.

3. Declaration. - (1) Every registered owner or person having possession or control of a barge already in use in the Union Territory shall, before the expiry of 60 days from the date of coming into force of these rules, fill up and sign a declaration in Form "A" and send it by registered post or present it in person or by an agent to the Taxation Authority.

(2) In case of a new barge or in case of a barge registered outside the Union territory the registered owner or the person having possession or control of such barge shall, before the barge is put to use in the inland waters of the Union Territory, fill up and sign the declaration in Form "A" and deliver the same to the Taxation Authority.

(3) A fresh declaration shall be made every time the payment of tax is made.

(4) The Form of declaration shall be obtained from the Taxation Authority and the declaration shall be delivered along with the tax licence by the registered owner either in person or through an agent or by post to the Taxation Authority.

4. Additional declaration. - After submitting the declaration in Form "A" if the barge is so altered as to change her carrying capacity, the person responsible to submit the declaration in Form "A" shall within 30 days of carrying out such alteration, sign and deliver a declaration in Form "B" to the Taxation Authority.

5. Special declaration. - The Taxation Authority on receiving information that any person keeps a barge for use in the inland waters of the Union Territory, may require him to fill up, sign and deliver a declaration in Form "A" and may serve upon him a notice in Form "C". This notice may be sent to the person by post or may be served upon him in person, or, if service cannot be made upon him in person, upon any adult male member or a servant of his family. If the notice cannot be served in the manner aforesaid it may be served by affixing it to some conspicuous part of his place of residence or business and in such other manner as the Taxation Authority may deem fit.

6. Levy of tax. - Every owner or the person having possession or control of a barge in the Union territory shall pay to the Government a tax at the rates specified in the table below:

Less than 100 tonnes	Rs. 3.50 p.
100 tonnes and less than 200 tonnes	Rs. 5.00 p.
200 tonnes and less than 350 tonnes	Rs. 6.00 p.
[350 tonnes and less than 650 tonnes	Rs. 16.50 per annum per tonne.
650 tonnes and less than 1000 tonnes	Rs. 18.00 per annum per tonne.
100 tonnes and above	Rs. 20.00 per annum per tonne". ]

Note: When tax is not paid for the whole year at a time, but is paid for one or more quarters at a time, the tax so payable for each quarter shall be an amount equal to one-fourth of the annual tax plus ten per cent of that amount.

Provided that the tax payable on such barge for the month of March, 1971, shall be the amount equal to one twelfth of the annual amount of tax payable on such barge.

7. Calibration of barge for levy of Tax. - For the purpose of levy of tax, the Taxation Authority [shall within fifteen days of survey under the Inland Vessels Act, 1917] require the barge to be calibrated.

[7A. Penalty for failing to calibrate barge as required under rule 7. - If any person contravenes the provision of rule 7, fine of Rs. 100/- shall be imposed which shall be paid within 10 days from the date of receipt of the order of the Taxation Authority by the person concerned. For any subsequent delay in calibrating the barge, a further fine of Rs. 100/- each for every fifteen days or fraction thereof shall be imposed.]

8. Mode of payment. - The tax shall be paid in advance either in cash or by Treasury challan in the office of Taxation Authority as under:

(a) For the period from 1-3-1971 to 30-6-1975 within a period of six months from the date of coming into force of these rules; and

(b) For the subsequent period in the manner stipulated below:

(i) For the quarter July-September, before 30th June.

(ii) For the quarter October-December, before 30th September.

(iii) For the quarter January-March, before 31st December.

(iv) For the quarter April-June, before 31st March.

(v) For the newly registered barge on the date of its registration in respect of the quarter in which it is registered and subsequently in the manner specified in paras (i) to (iv).

(vi) For a barge not registered in the Union Territory, before it starts plying in the Inland waters of the Union Territory:

Provided that the tax for the barges under (v) and (vi) above shall be charged for the whole quarter in which they are put to use.

9. Issue of Tax Licence and Tax Token. - When a person pays an instalment of tax or satisfies the Taxation Authority that he has been exempted from the payment of tax under Section 10 of the Act, the Taxation Authority, shall issue a tax licence and a tax token in Form 'D' and 'E', respectively, to such person and shall enter in the token the amount paid or the word 'Exempt' as the case may be.

10. Penalty for failure to pay tax. - (1) Before imposing a penalty under [section 11] of the Act, the Taxation Authority shall call upon the person concerned to show cause why the penalty should not be imposed. He shall record a brief memorandum of the facts of the case and a finding with a brief statement of his reasons for the findings.

(2) Any penalty so imposed shall be paid along with tax due within 10 days from the receipt of the order of the Taxation Authority by the person concerned.

11. Power to seize and detain in case of non-payment of tax. - The Captain of Ports or the Deputy Captain of Ports or any other person duly authorised in writing by either of them may seize and detain any barge in respect of which tax is due under the Act, until the tax due in respect of the barge is paid.

12. Display of tax licence. - No person shall ply or cause to be plied any barge unless a valid tax licence is displayed in a conspicuous part of the barge.

13. Duplicate of Tax Token or Tax Licence. - (1) Any holder of a tax token or tax licence which has been lost or destroyed or defaced or torn, may apply to the Taxation Authority for the issue of a duplicate tax token or tax licence, as the case may be, and the Taxation Authority shall, if he is satisfied, after making enquiries that duplicate may properly be issued, issue a duplicate token or licence.

(2) Duplicate token or licence shall bear the words "duplicate" in bold red letters written or stamped across it.

(3) Fee for issue of a duplicate token and duplicate licence shall be Rupees five and Rupees ten, respectively.

["14. Declaration of non-use. - The registered owner of, or any person who has possession or control of a barge without intending to use or keep for such use a barge in the inland waters of the Union Territory and desiring to be exempted from payment of tax on that account shall, before the commencement of the quarter referred to in rule 8 and during which the barge is not intended to be used, submit a declaration in Form 'F' to the Taxation Authority alongwith the tax licence and the tax token and giving the complete address where the barge shall be kept."]

15. Refund of Taxes. - (1) Any person claiming a refund under Section 9 or on the ground that he has paid more tax than is due from him, shall submit an application to the Taxation Authority stating the ground on which the refund is claimed.

(2) Every such application shall be accompanied by the tax licence and tax token issued in respect of such barge.

16. Certificate of refund. - (1) If on receipt of an application under Rule 15 the Taxation Authority, after making such inquiry as he deems necessary, is satisfied that a refund is admissible, he shall calculate the amount of refund due and issue to the applicant the licence after making entries thereon of any refund admitted together with a fresh tax token if the tax on the barge is levied at a rate different from that at which it was originally levied. If the rate of Tax is not altered, the original Tax token shall be returned to the applicant.

(2) The Taxation Authority shall also issue a certificate of refund in Form 'H'.

(3) If refund is not sanctioned, the Taxation Authority shall inform the applicant accordingly, stating the grounds of refusal.

17. Scale of refund. - Where a tax on any barge has been paid for any period and it is proved to the satisfaction of the Taxation Authority that the barge has not been used during the whole of that period or a continuous part thereof not being less than six continuous months, refund shall be made according to the following scale-

(a) When tax has been paid for a quarter and the barge has not plied for the full quarter,	80% of the tax paid.
(b) When the tax has been paid for a full year and
(i) The barge has not plied for not less than six months.	40% of the tax paid.
(ii) The barge has not plied for the full year.	80% of the tax paid.

["18. Appeal. - (1) Every appeal under Section 14 of the Act shall be made in the form of petition addressed to the Administrative Tribunal and the decision of the said Administrative Tribunal thereon shall be final;

(2) The petition of appeal shall be presented in person or through a legal practitioner or a recognised agent or may be sent by registered post.

(3) Every petition shall state succinctly the grounds on which the order appealed from is attached and shall bear the signature or thumb impression of the appellant or applicant and shall also contain a brief statement of facts on which the appellant or applicant relies in support of his appeal or petition and the grounds of his objection to the order against which the appeal or petition is made. It shall further be accompanied by necessary document in proof of payment of tax and the penalty, if any, and that may be due as per the order passed by the Taxation Authority or any other officer or authority under the Act.

19. Limitation. - (1) Every petition of appeal shall be filed within sixty days of the date of the order appealed against.

(2) In computing the period of limitation, the provisions of sections 4, 5 and 12 of the Limitation Act, 1963, shall, so far as they are applicable, apply to all the petitions of appeal or application.

20. Court Fee. - Every memorandum of appeal or application to the Administrative Tribunal made under the Act, shall bear a Court Fee Stamp of Rs. 50/-.

21. Fees for copies. - (1) The following fee shall be payable by person desirous of obtaining any copy from the records maintained under the Act and the Rules.

(a) certificates of receipt of cash or duplicate copy of challan	... Rs. 2/-
(b) copy of final original order passed by the taxation authority or any other officer or authority under the Act	... Rs. 5/-
(c) copy of final order passed on appeal	... Rs. 5/-
(d) copy of any application objection, petition, affidavit or statement made by a party or witness	... Rs. 5/-

(2) The fee payable under this rule may be paid in such manner as the Government may from time to time determine. Pending such determination, the fee may be paid in the form of court fee stamps.

22. Procedure to be followed by the Administrative Tribunal in deciding appeals. - The Administrative Tribunal in deciding appeal under the Act shall have the same powers and shall follow the same procedure provided for in this behalf in the Goa, Daman and Diu Administrative Tribunal Act, 1965 (Act No. 6 of 1965), as if the appeal was filed under the said Act.

23. Savings. - These rules shall also apply to all the appeals pending immediately before the commencement of the Goa, Daman and Diu Barge Tax (Amendment) Rules, 1978 and the requirements, if any, to be carried out in accordance with these rules shall be complied with by the appellant within thirty days from the date of coming into force of the said Rules."]

Form 'A'

(See Rule 3 of the Goa, Daman and Diu Barge Tax Rules, 1975)

Declaration

...................................
...................................

Date:

The Taxation Authority,
Panaji/Mormugao.

Dear Sir,

Subject: Application for issue of tax token and tax licence for m. v. ................

O. No. ...... of .......

I/We ... of .... owner(s) of the barge.... request that tax token and tax licence under the Goa, Daman and Diu Barge Tax Rules, 1975, may be issued in respect of the barge for the quarter/year ending.....

The particulars of the barge are as under:

1. Name of barge: .... 2. Official No. .... 3. Port of Registry: ..... 4. Gross Tonnage .... 5. Name and address of owners:..... 6. Carrying capacity: ... Tonnes.

*The tax in respect of the barge for the quarter ending ............ has been paid under challan No..........

*The barge is newly built and. has not started to ply in the Inland Waters of Goa, Daman and Diu.

I/We undertake to produce the certificate of Registration of the barge, if required by you.

Yours faithfully
.....................
Owner

*Strike off whichever is not applicable

Form 'B'

(See Rule 4 of the Goa, Daman and Diu Barge Tax Rules, 1975)

Additional Declaration

................
................

Date:

To,

Dear Sir,

I/we ... of owner (s) of the barge .... Official No. ... hereby report that the following alterations have been carried out on the barge on ... I/We therefore apply for issue of fresh tax token for the additional tax for the quarter/year ending ...... and/or/registration of the alterations in the tax licence, as required.

Particulars of alterations:

...

The gross tonnage of the vessel is now ... and her carrying capacity is now ... tonnes.

Yours faithfully,
.....
Owner

Form 'C'

(See Rule 5 of the Goa, Daman and Diu Barge Tax Rules, 1975)

Special Notice

To,

Take notice that you are hereby required to fill up, sign and deliver to the undersigned the form of declaration enclosed in respect of every barge kept by you for use, and to pay the tax due on every such barge before the expiration of 14 days from the date of service of this notice.

Failure to deliver the declaration or to pay tax will render you liable for a penalty under the Goa, Daman and Diu Barge Tax Act, 1973.

Signature of Taxation Authority.

Form 'D'

(See Rule 9 of the Goa, Daman and Diu Barge Tax Rules, 1975)

(In Booklet Form)

Cover page (Outer)

Captain of Ports Organisation

Goa, Daman and Diu

Tax Licence

s. m./m. v. ...

Note: This tax licence shall be kept on board the vessel and available for inspection at all times.

(Inside cover page (blank)

1st page:

Government of Goa, Daman and Diu

Captain of Ports Organisation

Tax Licence

No.....

Name of vessel: ... Official No....

Port of Registry:... Gross tons:...

Name and address of owner:...

Carrying capacity...

Issued at Panaji/Mormugao, this ... day of... 19 ...

Taxation Authority
Government of Goa, Daman and Diu
Panaji/Mormugao.

Pages 2, 3 and 4.

(Endorsements)

Pages 5 to ...

No. ...

(1) Barge tax of Rs. ... P. in respect of the barge described at page 1, paid under challan No. ... of ... at the rate of Rs.......... per tonne.

This licence is valid for the quarter/Year ending ........

Panaji/Mormugao, ... day of... 19 ...

Taxation Authority,
Government of Goa, Daman and Diu
Panaji/Mormugao.

Office Stamp

(2) Barge tax of Rs. ... P. in respect of the barge described at page 1 paid under challan No.... of...... at the rate of Rs......... per ton ... 19 ...

This licence is valid for the quarter/year ending ...

Panaji/Mormugao ... day of ...19 ....

Taxation Authority,
Government of Goa, Daman and Diu
Panaji/Mormugao.

Office Stamp

Nos. 3 to 4: Same as 2.

Back Cover: Outside and inside: Blank.

Form 'E'

(See Rule 9 of the Goa, Daman and Diu Barge Tax Rules, 1975)

Tax Token

form 'F'

(See Rule 14 (1) of the Goa, Daman and Diu Barge Tax Rules, 1975)

Declaration of Non-use

Form of intimation of non-use in respect of a Barge.

I/We ... residing at/having principal place of business at ... registered owner/person in possession or control of Barge ... in respect of which tax has been paid upto ... to the Taxation Authority ... hereby declare that I/We shall not use or keep for use in Goa/Daman/Diu the said barge during the period from ... to ... and I further declare that I shall keep the barge during the aforesaid period at the following place, namely.... (here insert full address of the place where barge is kept) and that I shall not remove it from that place without the previous permission of the Taxation Authority.

Signature of the Applicant.

Form 'G'

(See Rule 14 (2) of the Goa, Daman and Diu Barge Tax Rules, 1975)

Certificate of Non-uses

This is to certify that non-use in respect of barge ... No.... owned by Shri/Sarvashri ... has been accepted for the period from ... to....

Date

Taxation Authority

Form 'H'

(See Rule 16 of the Goa, Daman and Diu Barge Tax Rules, 1975)

Certificate of Refund

To,

The Treasury Officer,

Sir,

I, ... Taxation Authority Panaji/Mormugao, hereby certify that Shri/Sarvashri ... having paid on ... the amount of Rs. ... as tax on the barge ..... bearing No. ..... for ... is entitled to a refund of Rs. ....... on account of reasons mentioned at item No. ... of the following items:

(1) That the said barge ... O. No. ... has been exempted from payment of tax on account of (non-use).

(2) That he/they/has/have been issued registration of the barge...

(3) That the barge ... is liable to tax at a lower rate.

(4) That he/they has/have paid more tax than is due from him/them. A note of refund has been made on the original document.

Please pay to ... Rupees ... (in words) / Rs. ... (in figures) on account of the refund.

Date:...

Signature of the Taxation Authority.

Notifications

D-12028/5/Part/1462. - In exercise of the powers conferred by section 3 of the Goa, Daman and Diu Barge Tax Act, 1973 (Act 10 of 1973) the Government of Goa hereby fixes the rates of tax to be levied and collected on all barges used or kept for use in this State as specified in the Schedule below:

Schedule

Capacity of Barge	Maximum annual rate per ton
(a) less than 650 tons	Rs. 35.00
(b) 650 tons and less than 1000 tons	Rs. 40.00
(c) 1000 tons and less than 1600 tons	Rs. 48.00
(d) 1600 tons and above	Rs. 60.00

This Notification shall come into force with immediate effect.