LexThe Goa (Recovery of Arrears of Tax through Settlement) Act, 2009
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The Goa (Recovery of Arrears of Tax through Settlement) Act, 2009
1. The Goa (Recovery of Arrears of Tax through Settlement) Act, 2009 (Goa
Act 17 of 2009) [20 -8-2009] published in the Official Gazette, Series I No. 21
(Extraordinary) dated 25th August, 2009 and came into force at once.
2. The Goa (Recovery of Arrears of Tax through Settlement) (Amendment)
Act, 2016 (Goa Act 1 5 of 2016) [29-8-2016] published in the Official Gazette,
Series I No. 23 (Extraordinary) dated 9-9-2016 and came into force at once.
Section Title Amendment Act
15 of 2016
Long Title Amended
1 Short title, extent and commencement
2 Definitions Amended
3 Designated authority
4 Eligibility for settlement Substituted
5 Application by the applicant Amended
6 Determination of amount payable for settlement of arrears Amended
7 Rate applicable in determining the amount payable Substituted
8 Settlement of arrears and issue of certificate of settlement Amended
9 Bar on re-opening of settled cases
10 Withdrawal of review application, appeal and revision
11 Reviewing, appellate and revisional authority not to proceed in
certain cases
12 Revocation of certificate of settlement
13 Information to be sent to the authorities under the relevant Act
14 No refund of amount paid under the Act
15 Power to make rules
16 Power to remove difficulties
Schedule Substituted
GOVERNMENT OF GOA
Department of Law and Judiciary
Legal Affairs Division
Notification
7/15/2009-LA
The Goa (Recovery of Arr ears of Tax through Settlement) Act, 2009 (Goa Act 17 of
2009), which has been passed by the Legislative Assembly of Goa on 6 -8-2009 and
assented to by the Governor of Goa on 20 -8-2009, is hereby published for general
information of the public.
Sharad G. Marathe, Joint Secretary (Law).
Porvorim, 25th August, 2009.
_______
The Goa (Recovery of Arrears of Tax through Settlement) Act, 2009
(Goa Act 17 of 2009) [20-8-2009]
AN
ACT
to provide for the expeditious enforcement of payment of arrears of tax relating to the
period upto 1[31st of March, 20 15], under Sales Tax Law, Central Sales Tax Law,
2[Value Added Tax Law, Entertainment Ta x Law, Luxury Tax Law and Entry Tax Law] ,
as in force in the State of Goa, by way of Settlement and matters connected therewith.
Be it enacted by the Legislative Assembly of Goa in the Sixtieth Year of the Republic
of India as follows:—
1. Short title, extent and commencement .— (1) This Act may be called the Goa
(Recovery of Arrears of Tax through Settlement) Act, 2009.
(2) It shall extend to the whole of the State of Goa.
(3) It shall come into force at once.
2. Definitions.— (1) In this Act, unless the context otherwise requires—
1 In place of expression “31st of March, 2005” substituted vide Amendment Act 15 of 2016.
2 In place of expression “Luxury Tax Law and Entry Tax Law” substituted vide Amendment Act 15 of 2016.
(a) “applicant” means an applicant referred to in sect ion 5 and includes “dealer” or
3[hotelier or proprietor], his legal heir, successor, assignee, or nominee;
4[(b) “arrears of tax, penalty and interest” means,—
(i) tax, by whatever name called, payable by a dealer or a hotelier upon
assessment or otherwise under the relevant Act in respect of the specified period; or
(ii) penalty imposed upon dealer or a hotelier, for the default in furnishing returns
and/or payment of tax, in accordance with the provisions of the relevant Act, in
respect of the specified period; or
(iii) interest payable by a dealer or a hotelier under the relevant Act for default in
payment of tax or delay in payment of tax, beyond the specified time, in respect of
the specified period;]
(c) “Commissioner” means the Commissioner as referred to in the relevant Act;
(d) “dealer” means the dealer defined in section 2 of 5[Goa Sales Tax Act, 1964
(Act 4 of 1964) or the Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005)];
(e) “designated authority” means the authority specified in section 3;
6[(ee) “Form” means a Form appended to this Act;]
(f) “Government” means the Government of Goa;
(g) “hotelier” means the hotelier defined in section 2 of the Goa Tax on Luxuries
Act, 1988 (Act 17 of 1988);
(h) “prescribed” means prescribed by rules made under this Act;
7[(hh) “proprietor” means the p roprietor defined in section 2(q) of the Goa
Entertainment Tax Act, 1964 (Act 2 of 1964) or section 2(ii) of the Goa Tax on
Luxuries Act, 1988 (Goa Act 17 of 1988), as the case may be;]
3 In place of expression “hotelier” substituted vide Amendment Act 15 of 2016.
4 Clause (b) of Section-2 substituted vide Amendment Act 15 of 2016.Orignal provision read as follows:- “(b) “arrears of
tax, penalty and interest” means,— (i) tax, by whatever name called, payable by a dealer or a hotelier upon assessment or
otherwise under the relevant Act in respect of the specified period; or (ii) penalty imposed upon dealer or a hotelier, for the
default in furnishing returns and/or payment of tax, in accordance with the provisions of the relevant Act, in res pect of the
specified period; or (iii) interest payable by a dealer or a hotelier under the relevant Act for default in payment of tax or
delay in payment of tax, beyond the specified time, in respect of the specified period;”
5 In place of expression “Goa Sales Tax Act, 1964 (Act 4 of 1964)” substituted vide Amendment Act 15 of 2016.
6 Inserted vide Amendment Act 15 of 2016.
7 Inserted vide Amendment Act 15 of 2016.
8[(i) “relevant Act” means,—
(i) the Goa Sales Tax Act, 1964 (Act 4 of 1964); or
(ii) the Goa Tax on Luxuries Act, 1988 (Act 17 of 1988); or
(iii) the Central Sales Tax Act, 1956 (Central Act 74 of 1956); or
(iv) the Goa Tax on Entry of Goods Act, 2000 (Act 14 of 2000), the rules and the
Notifications issued thereunder;]
(j) “specified period” means any period of assessment upto the financial year ending
on 9[31st day of March, 2015]
(2) Unless there is anything repugnant to the subject or context, all words and
expressions used in this Act, which are not defined herein, but defined or used in the
relevant Act, shall have the same meaning as respectively assigned to them in the relevant
Act.
3. Designated authority.— For carrying out the purposes of this Act, the authorities
referred to in section 13 ( 2) (a) and 13 ( 2) (b) of the Goa Value Added Tax Act, 2005
(Act 9 of 2005), or such other authority as the Commissioner may, under the relevant Act,
by order made in that behalf nominate, shall be the designated authority and such
authority shall have jurisdiction over such are a or areas, as exercised by it under the
relevant Act.
10[4. Eligibility for settlement. — Subject to the other provisions of this Act, an
applicant shall be eligible to make an application for settlement of his arrears of
assessed tax, interest or penalty for the specified period in respect of which
dispute is raised before an authority including the appellate authority or Court on
or before the 31st day of March, 2016:
Provided that no application for settlement shall be entertained if the appellate
or re visional authority or Court has remanded the case back to the assessing
8 Clause (i) of Section -2 substituted vide Amendment Act 15 of 2016. Orignal provision read as follows: - “(i) “relevant
Act” means,— (i) the Goa Sales Tax Act, 1964 (Act 4 of 1964); or (ii) the Goa Tax on Luxuries Act, 1988 (Act 17 of 1988);
or (iii) the Central Sales Tax Act, 19 56 (Central Act 74 of 1956); or (iv) the Goa Tax on Entry of Goods Act, 2000 (Act 14
of 2000), the rules and the Notifications issued there under;
9 In place of expression “31st day of March, 2005” substituted vide Amendment Act 15 of 2016.
10 Section-4 substituted vide Amendment Act 15 of 2016. Orignal provision read as follows: - “4. Eligibility for
settlement.— (1) Subject to the other provisions of this Act, an applicant shall be eligible to make an application for
settlement of his arrears of tax, interest or penalty for the specified period where the amount in arrears does not exceed Rs.
20.00 lacs (Rupees Twenty lacs) per assessment, whether such amount is disputed in appeal, revision or review filed under
the relevant Act or not:
Provided that where any appellate or revisional authority or any Court has remanded the case back to the
assessing authority for fresh assessment and such assessment has not been comp leted as on the date of commencement of
this Act, such case shall not be taken for settlement under this Act.”;
authority for fresh assessment and such assessment has not been completed as on
31st day of March, 2015:
Provided further that the cases already decided or settled before the
commencement of the Goa (Recovery of Arrears of Tax through Settlement)
(Amendment) Act, 2016, shall not be taken up.]
5. Application by the applicant .— (1) An application for the purpose of section 4
shall be made by an applicant to the designated authority 11[in Form I hereto before
expiry of three months, from the date of coming into force of the Goa (Recovery
of Arrears of Tax through Settlement) (Amendment) Act, 2016]or by such extended
date as the Government may, by notification in the Official Gazette, specify.
12[(1A) The application under sub -section (1) shall be made through electronic
system, by using a system code availed from the appropriate assessing authority.
The applicant shall enter the details in accordance with the instructions that are
applicable for making such application through electronic system.
(1B) Upon making application through the electronic system, the system shall
generate an acknowledgement, the printed copy of which shall be signed and
verified by the applicant and submitted to the d esignated authority by such date as
may be mentioned in the acknowledgement, failing which, the application shall be
summarily rejected.]
(2) The designated authority shall verify the correctness of the particulars furnished in
the application, with reference to the records available with the assessing authority or any
other authority with whom such records may be available, as the case may be.
(3) An applicant shall make application separately for each year under each of the Acts
specified in clause (i) of section 2.
6. Determination of amount payable for settlement of arrears .— (1) Where the
designated authority is satisfied about the correctness of the particulars set forth in the
application made by the applicant, he shall, by order in writing, determin e the amount
payable by the applicant for the purpose of settlement of arrears of tax, interest and
penalty at the rates specified in section 7:
Provided that the amount determined and payable by the applicant under this
sub-section shall be rounded off to the nearest ten rupees.
11 In place of expression “ in the Form specified in Part A of the Schedule hereto before expiry of three months, from the
date of coming into force of this Act” substituted vide Amendment Act 15 of 2016.
12 Sub-section 1A and 1B inserted vide Amendment Act 15 of 2016.
13[(2) After the amount payable by the applicant is determined under sub-section (1) by
the designated authority, the designated authority shall inform the same to the applicant in
Form specified in Part B of the Schedule hereto. Th e applicant shall pay the amount
within fifteen days from the date of receipt of the intimation, by challan, duly certified
and issued by the designated authority, and submit a receipted copy thereof to the
designated authority.
Provided that an applicant being a dealer, whose appeal is pending before the
tribunal as on the 31st day of March, 2016 and who has paid fifty percent of the
disputed amount of tax, interest and penalty in accordance with sub -section (2) of
section 36 of the Goa Value Added Tax Ac t, 2005 (Goa Act 9 of 2005), shall pay
the balance amount, if any, by using e -challan and submit to the designated
authority a self -attested photocopy of such challan in proof of payment of the
amount as determined and intimated by the designated authority in Form II:
Provided further that, where the designated authority is satisfied that the
applicant being a dealer, whose appeal is pending before the tribunal as on the
31st day of March, 2016, has paid fifty per cent of the disputed amount of tax,
interest and penalty in accordance with sub -section (2) of section 36 of the Goa
Value Added Tax Act, 2005 (Goa Act 9 of 2005) and that there is no further
amount payable for the purpose of settlement at the rates specified in section 7, he
shall issue a certifi cate of settlement in Form III hereto to the applicant and
thereupon, such applicant shall be discharged from his liability to make payment
of the balance amount of arrears of tax, interest and penalty to which he was liable
before settlement.]
14[7. Rate applicable in determining the amount payable. — Where the
arrears of tax, interest and penalty have arisen on account of any order of
13 Sub Section(2) of Section-6 substituted vide Amendment Act 15 of 2016.Orignal provision read as follows:- “(2) After
the amount payable by the applicant is determined under sub -section (1) by the designated authority, the designated
authority shall inform the same to the applicant in Form specified in Part B of the Schedule hereto. The applicant shall pay
the amount within fifteen days from the date of receipt of the intimation, by challan, duly certified and issued by the
designated authority, and submit a receipted copy thereof to the designated authority.”
14 Section-7 substituted vide Amendment Act 15 of 2016. Orignal provision read as follows: - “7. Rate applicable in
determining the amount pay able.— The amount payable by an applicant for settlement of arrears of tax, interest and
penalty shall be as follows: — (a) Where the arrears of tax have arisen on account of any order of assessment relating to
the specified period and where no review or ap peal or revision is preferred against the said order on the date of
commencement of this Act, at the rate of 50% of the arrears of tax and interest only and any penalty levied thereof shall be
waived fully. (b) Where the arrears of tax, interest and penalty arisen on account of any order of assessment relating to the
specified period is disputed, either in review or in appeal or in revision or in any other suit or in Writ Petition, filed be fore
any Court of Law, on the date of commencement of this Act, such arrears shall be settled at the rate of 50% of the arrears
of tax and 25% of the interest only and any penalty levied thereof shall be waived fully. (c) Where the arrears are of post- -
assessment interest and penalty, the applicant shall pay 50% of the po st- -assessment interest only and the penalty levied
thereof shall be waived fully. (d) Where the arrears have arisen due to non receipt of declaration forms or declaration
certificates, such as, Form „C‟, Form „D‟, Form „E-I/E-II‟, Form „F‟, Form „H‟ or certificates of exemption in Form ST XI
assessment relating to the specified period which is disputed either in review or in
appeal or in revision or in any other suit or in Writ Petition filed before any Court
of Law, on or before the 31st day of March, 2016, such arrears shall be settled at
the rate of 50% of the disputed amount.]
8. Settlement of arrears and issue of certificate of settlement.— (1) The designated
authority, on being satisfied that the applicant has paid the amount determined under
section 6, shall issue a certificate of settlement 15[in Form III]hereto, to the applicant and
thereupon, such applicant shall be discharged from his liability to make payment of the
balance amount of arrears of tax, interest and penalty to which he was liable before
settlement.
(2) The designated authority may, by Order, for reaso ns to be recorded in writing,
reject the application of the applicant on the ground that no question of settlem ent arises
or rectify or amend the certificate of settlement issued under sub-section (1):
Provided that no order adversely affecting the applica nt shall be passed without giving
him a reasonable opportunity of being heard:
Provided further that an appeal against the order of the designated authority shall lie to
the Commissioner and such appeal shall be made within a period of sixty days from the
date of such order.
9. Bar on re -opening of settled cases. — A certificate of settlement issued under
sub-section (1) of section 8 shall be conclusive as to the settlement to which the dispute
relates, and no matter covered by such certificate of settlemen t shall be re -opened in any
proceeding or review or revision, or in any other proceeding, under the relevant Act.
10. Withdrawal of review application, appeal and revision .— Notwithstanding
anything to the contrary contained in any provision in the relevant Act, the review, appeal
or revision for any period pending before the reviewing, appellate or the revisional
authority, as the case may be, in respect of which a certificate of settlement is issued
under sub -section ( 1) of section 8, shall be deemed to h ave been withdrawn by the
applicant from the date of making of the application under sub-section (1) of section 5.
11. Reviewing, appellate and revisional authority not to proceed in certain
cases.— No assessing authority, reviewing authority, appellate a uthority or revisional
authority shall proceed to decide any assessment , review, appeal or revision under the
relevant Act relating to any period in respect of which an application has been made
under section 5 of this Act:
A or ST XI B, such arrears shall be settled at the rate of 50% of the arrears of tax only and the applicant shall be
discharged from his liability of payment towards interest and penalty to which he was liable before settlement.”
15 In place of expression “in form as specified in Part C of the Schedule” substituted vide Amendment Act 15 of 2016.
Provided that such authority shall proceed to decide such assessment, review, appeal or
revision for such period in accordance with the provisions of the relevant Act, if a
certificate of settlement referred to in sub -section ( 1) of section 8 is refused to the
applicant by an order pas sed by the designated authority in writing under sub -section (2)
of section 8.
12. Revocation of certificate of settlement. — (1) Notwithstanding anything
contained in sections 9 and 10, where it appears to the designated authority that an
applicant has obt ained the benefit of settlement under this Act by suppressing any
material information or particulars or by furnishing any incorrect or false information or
particulars, such designated authority may, within one year from the date of issue of such
certificate, for reasons to be recorded in writing and after giving the applicant a
reasonable opportunity of being heard, revoke the certificate of settlement issued under
sub-section (1) of section 8.
(2) If a certificate of settlement is revoked under sub -section ( 1), the assessment,
review, appeal or revision, as the case may be, under the relevant Act, covered by such
certificate of settlement, shall, notwithstanding the provisions of sections 9 and 10, stand
revived or reinstated immediately upon such revoc ation, and such assessment, review,
appeal or revision shall be decided in accordance with the provisions of the relevant Act,
as if no settlement of the arrears of tax, penalty or interest in dispute in such review,
appeal or revision has ever been made under this Act.
13. Information to be sent to the authorities under the relevant Act .— The
designated authority shall keep the assessing authority, the reviewing authority, the
appellate authority or the revisional authority, who, for the time being, has ju risdiction
over the applicant under the relevant Act, informed, inter alia of—
(a) making of an application by an applicant under section 5;
(b) passing of any certificate or Order by the designated authority under section
8; or
(c) revocation of any cer tificate of settlement under section 12, in such form and
manner, and within such time, as the Commissioner may, by notification in the Official
Gazette, specify.
14. No refund of amount paid under the Act. — Any amount paid by an applicant
under section 6 shall not be refundable under any circumstances:
Provided that in case of revocation of a certificate of settlement in accordance with
section 12, the amount paid by the applicant under section 6 shall be treated to have been
paid under the relevant Act fo r the period for which the certificate of settlement has been
revoked.
15. Power to make rules .— The Government may, by notification in the Official
Gazette, make rules, either prospectively or with retrospective effect, for carrying out the
purposes of this Act, and such rules may provide for all or any of the matter which, under
any provision of this Act is required to be prescribed or to be provided by rules.
16. Power to remove difficulties.— If any difficulty arises in giving effect to any of
the prov isions of this Act, the Government may, by order published in the Official
Gazette, as the occasion may require, do anything which appears to it to be necessary to
remove the difficulty:
Provided that no such order shall be made after expiry of two years f rom the date of
coming into force of this Act.
16[SCHEDULE
“FORM I
Application for Settlement
(See section 5)
To,
The Designated Authority,
_____________________
_____________________
I _______________ __________ Proprietor/Partner/Karta/Managing
Director/Director/Principal Officer/duly authorized Officer/ President/Secretary/legal
heir/Successor /assignee or nominee/myself/on behalf of an applicant, being eligible
under section 4 of the Goa (Recovery of Arrears of Tax through Settlement) Act, 2009,
hereby apply for settlement of arrears of tax, penalty and interest.
I furnish hereunder the requisite particulars :—
(1) Reference to Certificate of Registration :
(i) VAT TIN :
(ii) CST No. :
(iii) Entry Tax Regn. No. :
(iv) Luxury Tax Regn. No. :
(v) Pre-VAT Sales Tax No. :
(vi) Entertainment Tax :
Regn. No.
(2) Name of the applicant :
(3) Status of the applicant :
(4) Name and Style of the business : or
The trade name of the business :
(5) Address of the Business.—
(i) Principal place of business :
16 Schedule substituted by the Amendment Act 15 of 2016. Earlier schedule shown in the Annexure-A.
(ii) Factory premises :
(6) Present postal address, if it is different from (5) above :
(7) Period in respect of assessment of tax,
interest and penal ty, to which the application
relates (Enclose copy of the assessment order for
reference)
01-04- __ to31-03- ____ Whether
it is Sales Tax/CST/Luxury
Tax/Entertainment Tax/Entry
Tax/VAT:— -
(8) Arrears of tax applied for Settlement:
(i) Tax in arrears :
(ii) Interest in arrears :
(iii) Penalty in arrears : _____________
Total_____________
(9) (i) the reference of the appeal/
petition filed (Please enclose a copy thereof) :
(ii) Authority with which it is pending either
for hearing or decision :
(iii) In case the appeal is pending before Tribunal,
whether fifty per cent of the disputed amount
is already paid? If yes, furnish details. (Please
enclose a copyies of challan) :
(iv) Date of presentation of appeal/review
/revision, so pending :
FORM II
Intimation to the applicant by the designated authority
[See section 6(2)]
No.____________
To,
________________________________
Partner/Proprietor/Manager/Director of _____________________________
Address:________________________
Registration No. ________ under the relevant Act.
Acknowledgement No.____________________
Arrears in respect of period of assessment 01-04- _____ to 31-03-________
Sir/Madam,
With reference to your application bearing acknowledgement No. _______ dated
_________, for the settlement of arrears of tax, interest and penalty relating to the period
________________ received in my office on __________, you are hereby informed that
the amount payable for settlement of arrears of tax and/or interest has been determined by
me under sub -section (1) of section 6 of the Goa (Recovery of Arrears of Tax through
Settlement) Act, 2009, as follows:
(i) Arrears of tax in dispute Rs. _____________
(ii) Arrears of interest Rs. _____________
(iii) Arrears of penalty Rs. _____________
(iv) Amount of tax and interest determined
payable for settlement:-
Tax Rs. _____________
Interest Rs. _____________
Penalty Rs. _____________
Total Rs. _____________
(Rupees __________________________________________ only)
You are required to pay the amount by generating an e -challan within twenty day s
from the receipt of this intimation and furnish a self -attested photocopy of the receipted
copy thereof to this office.
Date: Signature
(Seal) Designation
___________________________
(Appropriate designated authority)
FORM III
Certificate of settlement issued by the designated authority
[See section 8(1)]
On the basis of the application made by________ _______________________ (name
of the applicant), who is carrying on/used to carry on the business in the trade, name of
_______________________ at ___________________________(address) and who
is/was holding R. C. (Local/Central/Luxury/Entry /Entertainment) No.
________________ and TIN No. ________ under the _____________ (name of the
relevant Act), it is certified that the Arrears of tax, interest and penalty arisen for the
assessment period ____________________ which was pending in review/appeal/revision
before ______________ (name of the appropriate review/appellate/ revisional authority),
being review/appeal/revision case No. __ ______________, has been settled under sub -
section (1) of section 8 of the Goa (Recovery of Arrears of Tax through Settlement) Act,
2009.
The applicant on the above application has paid a net amount of Rs. ———————
——— as final settlement, which has been accepted.
ISSUED this ________ day of __________.
Signature
(Seal)
Designation
(Appropriate designated authority)]
Secretariat, V. P. SHETYE,
Porvorim-Goa. Secretary to the Government of Goa,
Dated: 25-8-2009. Law Department
(Legal Affairs Division).
Annexure-A
PART A
Application for Settlement
(See section 5)
To,
The Designated Authority,
_____________________
_____________________
_____________________
I _______________________________________ _______ Proprietor/Partner/Karta/Managing Director / Director /
Principal Officer / duly authorized of ficer / President / Secretary / legal heir / /Successor/assignee or nominee/myself/on
behalf of an applican t, being eligible under section 4 of the Goa (Recov ery of Arrears of Tax through Settlement) Act,
2009, hereby apply for settlement of arrears of tax, penalty and interest.
I furnish hereunder the requisite particulars:—
(1) Name of the applicant:
(2) Status of the applicant:
(3) Name and Style of the business:
or
The trade name of the business:
(4) Address of the Business.—
(i) Principal place of business:
(ii) Add. place of business:
(iii) Factory premises:
(5) Present postal address, if it is different from (4) above:
(6) Reference to Certificate of Registration:
(i) VAT TIN
(ii) CST No.
(iii) Entry Tax Regn. No.
(iv) Luxury Tax Regn. No.
(v) Pre-VAT Sales Tax No.
(7) Period in respect of assessment of tax, interest 01-04- to 31-03-
and penalty, to which the application relates Whether it is
(Enclose copy of the assessment Luxury Tax/
order for reference.) /Sales Tax/
/Entry Tax:-
(8) Arrears of tax applied for Settlement:
(i) Tax in arrears:
(ii) Interest in arrears:
(iii) Penalty in arrears:
__________
Total __________
(9) (i) Whether the arrears is disputed in the appeal/
/revision/review.
(ii) If yes, please give the reference of the appeal/petition
filed (Please enclose a copy thereof).
(iii) Authority with which it is pending either for hearing
or decision.
(iv) Date of presentation of appeal/review/revision, so pending.
(10) Whether, any declaration in Form
C or D, Form E-I/E-II or Form F
or Form H or certificate in Form
ST XI A or ST XI B is collected
subsequent to assessment which C Form Rs.
helps to reduce the arrears of tax. D Form Rs.
If so, please file the said forms, E-I Form
alongwith the statements. Rs.
E-II Form
Rs.
F Form Rs.
H. Form Rs.
ST XI A
Rs.
ST XI B Rs.
...................
...................
(11) Net amount of arrears applied for settlement
Tax Rs.
Interest Rs.
Penalty Rs.
_______
Total _______
VERIFICATION
I/We .................................................. solemnly declare that to the best of my/our knowledge and belief,—
(a) the particulars and information given in this application are correct and complete;
(b) the amount of arrears of tax, in terest and penalty shown hereinabove are truly stated and relate to the relevant
period as mentioned in this application; and
(c) I/ the applicant am/is not otherwise ineligible for making this application in terms of the provisions of said Act.
.............................................
(Signature)
.............................................................
(Name of the signatory in full)
........................................................................
(Status in relation to the applicant)
Place:
Date:
PART B
Intimation to the applicant by the designated authority
[See section 6(2)]
No.____________
To,
______________________
Partner/Proprietor/Manager/Director
of ____________________
Address:_______________
_______________________
Registration No. _________________________ under the relevant Act.
Arrears in respect of period of assessment 01-04- to 31-03-
Sir/Madam,
With reference to your application No. _______ in Part A dated _________, for the settlement of arrears of tax, interest
and penalty relating to the period ________________ received in my office on __________, you are hereby informed that
the amount payable for settlement of arrears of tax and/or interest has b een determined by me under sub -section (1) of
section 6 of the Goa (Recovery of Arrears of Tax through Settlement) Act, 2009, as follows:
(i) Arrears of tax in dispute
(ii)Amount covered by furnishing Turnover Tax of declaration forms:
C or D Forms
E-I/E-II Forms
F Form
H Form
Certificate in Form ST XIA
Certificate in Form ST XI B
......... .......... ........
Total........ .......... ........
(iii) Net arrears of tax [(i) - (ii)] Rs. ..............
(iv) Arrears of interest Rs. ..............
(v) Arrears of penalty Rs. ................
(vi) Amount of tax and interest determined
payable for settlement: Tax Rs.
Interest Rs.
Total ..............
(Rupees ______________________________ only)
Certified challan is enclosed. You are required to pay the amount by challan by _______________ and furnish
receipted copy of the challan to this office.
Date: Signature
(Seal Designation
..............................................................................
(Appropriate designated authority)
PART C
Certificate of settlement issued by the designated authority
[See section 8(1)]
On the basis of the application made by ______________ (name of the applicant), who is carrying on/used to carry on
the business in the trade, name of _______________ _____________ at __________________ (address) and who is/was
holding R. C. (Local/Central/Luxury/Entry) No. _______________ ____ and TIN No.
____________________________________ under the _________________________ (name of the relev ant Act), it is
certified that:—
*(1) Arrears of tax, interest or penalty arisen on ac count of the order of assessment for the period from _________ to
________ against which, no appeal is preferred upto _______ has been settled under sub -section (1) of section 8 of the
Settlement of Appeals and Arrears under Goa Sales Tax, Central Sales Tax, Goa Tax on Luxuries and Goa Tax on Entry of
Goods Act, 2009.
*(2) Arrears of tax, interest and penalty a risen for the assessment period ________________ which was pending in
review/appeal/revision before __________________ (name of the appropriate review/appellate/revisional authority), being
review/appeal/revision case No. ________________, has been settled under sub -section (1) of section 8 of the Goa
(Recovery of Arrears of Tax through Settlement) Act, 2009.
The applicant on the above application h as paid a net amount of Rs............................... as final settlement, which has
been accepted.
ISSUED this ________ day of __________.
Signature
Designation
(Appropriate designated authority)
(Seal)
*Strike out whichever is not applicable.
N.B.: Endorse one copy of the settlement certificate Part A, Part B, and Part C to the Commissioner