Goa Tax on Luxuries Act, 1988
[Act No. 17 of 1988]
[26th August, 1988]
Preamble
An Act to provide for levy of tax in the State of Goa.
Be it enacted by the Legislative Assembly of Goa in the Thirty-ninth Year of the Republic of India as follows:-
(1) This Act may be called the Goa Tax on Luxuries Act, 1988.
(2) It extends to the whole of the State of Goa.
(3) It shall come into force on such date as the State Government may, by notification in the Official Gazette appoint.3
In this Act, unless the context otherwise requires,-
(a) 'accommodation provided for commercial purpose' means a building or part of a building where accommodation is provided for holding trade fairs, exhibitions, demonstrations, sales promotions, conferences, etc., and includes open space where tents or any enclosure erected for giving on hire space for holding the activities herebefore mentioned.
(aa) 'appointed day' means the day on which this Act comes into force;
(b) 'business' includes.--
(a) The activity of providing residential accommodation and any other services in connection with, or incidental to or ancillary to such activity of providing residential accommodation by a hotelier for monetary consideration;
(b) The activity of providing, stocking, wending, distributing or supplying of luxuries;
(c) The activity of providing accommodation for commercial purpose, such as, for holding trade fairs, exhibitions, demonstrations, sales promotions, conferences, etc., for monetary consideration;
(c) 'club' includes both, an incorporated as well as unincorporated association of persons, by whatever name called;
(cc) 'Commissioner' means the person appointed to be the Commissioner of Luxury Tax under section 3 for the purposes of this Act and includes Additional Commissioner of Luxury Tax;
(d) 'hotel' includes a residential accommodation, a lodging house, an inn, a public house or a building or part of building, a club, a boat, vessel or any place where a residential accommodation is provided by way of business;
"Explanation- A residential accommodation provided under Timeshare Agreement or under Package Deal Agreement or under any such system wherein the facility of availing residential accommodation during a given period in a year is allowed upon a lumpsum payment shall be deemed to be a "hotel" for the purposes of this Act.;
(e) 'hotelier ' means the owner of the hotel and includes the person who for the time being is in charge of the management of the hotel;
(ee) 'luxuries' means commodities or services specified in the Schedule, ministering the enjoyment, comfort or pleasure extraordinary to necessities of life;
(f) 'luxury provided in a hotel' means accommodation and other services provided in a hotel, including air conditioning, telephone, television, radio, music, entertainment, extra beds and the like, but does not include the supply of food and drinks. 'person' includes any company or association or body of individuals whether incorporated or not, and also a
(g) Hindu undivided family, a firm, a local authority, a corporation, a State Government and the Central Government;
(h) 'place of business' includes an office, or any other place which a hotelier or proprietor or stockist uses for the purpose of his business or where he keeps his books of accounts.
(i) 'prescribed' means prescribed by rules made under this Act;
(ii) 'proprietor' in relation to accommodation provided for commercial purpose includes the person who for the time being is in-charge of the management of the building or part of the building or tent or enclosure, as the case may;
(j) 'receipt' means the amount of monetary consideration received or receivable by a hotelier or proprietor or stockist, as the case may be or by his agent for any luxury provided in a hotel and value of stock of other luxuries provided;
(k) 'registered hotelier or proprietor or stockist, as the case may be means a hotelier or proprietor or stockist, as the case may be registered under section 9 of this Act;
(l) 'rules' means rules made under this Act;
(ll) 'Schedule' means the Schedule appended to this Act;
(m) 'State' means the State of Goa;
(mm) 'stock of luxuries' means the quantity of luxuries being the own stock of the stockist or stock entered in the records or account of the stockist or the quantity of luxuries the stockist receives or procures during any year for stocking, wending or distributing or supplying to a wholesaler, intermediary, retailer, or any person but shall not include any quantity of luxuries held in stock on the day or the date of commencement of the Goa Tax on Luxuries (Amendment) Act, 2001;
(mmm) 'stockist' means a person who has in his possession or custody or in his control the stock of luxuries procured in any manner, or manufacture made or processed by him in the course of business in the State or produced or caused to be produced by him into the State, either in his own account or of any others, from any place outside the State, for stocking, wending or supplying such luxuries;
(n) 'tax' means the tax levied on luxuries provided in a hotel or for accommodation provided for commercial purpose and on other luxuries provided under this Act, and includes surcharge if any, leviable;
(o) Tribunal' means a Tribunal constituted under section 4;
(p) 'turnover of receipts' means, the aggregate of the amounts of monetary consideration received or receivable by a hotelier or by his agent in respect of luxuries provided in a hotel during a given period and includes the aggregate of amount of monetary consideration received or receivable by the proprietor for accommodation provided for commercial purpose;
(pp) ' turnover of stocks of luxuries' in relation to stockist in respect of any year means the aggregate of the value of stock of luxuries;
(ppp) 'value of stock of luxuries' means,-
(i) in respect of stockist being a manufacturer of any of the luxuries, the value of luxuries calculated at the ex-factory price;
(ii) in respect of any other stockist, the value of such luxuries calculated at the price thereto as per the bill, invoice or consignment note or other document of like nature or any person within the State or outside the State from whom such luxuries are received;
Explanation:- In respect of any stockist mentioned in sub-clause (i) and (ii), the value of stock of luxuries shall include,-
(a) excise duty, countervailing duty paid or payable on such luxuries by a manufacturer or importer thereof as the case may be; and
(b) transport charges, insurance charges, packing charges, forwarding and handling charges, if any, for carrying such luxuries to any premises, godown, warehouse or any other place of the stockist;
(q) 'year' means,-
(i) the financial year; or
(ii) in relation to any particular registered hotelier or stockist, as the case may be for the purposes of this Act, means the year by reference to which the accounts of the hotelier or stockist, as the case may be are ordinarily maintained in his books of accounts.
(1) For the purpose of implementing the provisions of this Act, the State Government shall appoint an officer to be called the Commissioner of Luxury Tax for the whole of the State of Goa.
(2) To assist the Commissioner in the execution of his functions under this Act, the State Government shall appoint Assistant Commissioner of Luxury Tax and such number of-
(a) Luxury Tax Officers,
(b) Assistant Luxury Tax Officers,
(c) Luxury Tax Inspectors and
(d) Other Officers and persons, and give them such designation as the State Government thinks necessary.
(3) The State Government may, subject to such restrictions and conditions as it may impose, by notification in the Official Gazette, delegate to the Commissioner the powers (not being powers relating to the appointments of Assistant Commissioner of Luxury Tax and Luxury Tax Officers) conferred on the State Government by sub-section (2).
(4) The Commissioner and all Officers and persons appointed under sub-section (2) shall exercise such powers as may be conferred and perform such duties as may be required, by or under this Act.*
(5) The Commissioner and all Officers and persons appointed under sub-section (2) shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code (Central Act 45 of 1860).
(6) The superintendence and control for the proper execution of the provisions of this Act and the rules made thereunder relating to the levy and collection of the tax shall vest in the Commissioner.
(1) Subject to the provisions of this section, the State Government shall constitute a Tribunal consisting of one or more members as it thinks fit to discharge the functions conferred on the Tribunal by or under this Act;
Provided that, where the Tribunal consists of one member, that member shall be a person who has held a civil judicial post for at least ten years or who has been a member of the Central Legal Service (not below Grade II) for at least three years, or who has been in practice as an advocate for at least ten years, and where the Tribunal consists of more than one member, one such member shall be a person qualified as aforesaid.
(2) If the Tribunal consists of more than one member, the State Government shall appoint one of the members of the Tribunal to be the Chairman thereof.
(3) The qualification of the member or members constituting the Tribunal and the period for which such member or members shall hold office, shall be such as may be prescribed.
(4) The State Government may terminate the appointment of any member of the Tribunal before the expiry of the term of his office if such member-
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is adjudged as an insolvent; or
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engages during his term of office in any paid employment outside the duties of his office; or
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is or becomes, in any way concerned or interested in any contract or agreement made by or on behalf of the State Government or participates in any way in the profit thereof or in any benefit or emoluments arising therefrom; or
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is in the opinion of the...
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