Section 14(4) in Goa Tax on Entry of Goods Rules, 2000
(4)The granting of instalments under sub-rule (2), shall be subject to the following conditions, namely:-(a)the dealer is not in arrears of payment of tax or any other sum due under the Act except the payment of tax for which instalments are sought on the date of making the application under sub-rule (1);(b)the dealer furnishes adequate security to the satisfaction of the assessing authority concerned for payment of tax in respect of which the instalments are sought;(c)the dealer pays, alongwith each permitted instalment, interest at eighteen per cent. per annum on the sums remaining unpaid from time to time;(d)the dealer makes a declaration to the effect that no other application has been made to authorities or Courts other than the authorities specified under sub-rule (2) for payment of tax by instalments.
