Section 40 in The Goa Tax on Entry of Goods Act, 2000
40. Submission of certain records, by owners etc., of vehicles and boats.
- The owner or other person-in-charge of a goods vehicle or boat shall, in respect of the goods transported by him in such vehicle or boat submit to the assessing authority having jurisdiction over the local area in which the goods are delivered, such particulars thereof and within such time and manner as may be prescribed.
