Section 6(1) in The Goa, Daman and Diu Barge Tax Act, 1973
(1)When a barge used or kept for use in the Union territory is altered in such manner as to render the registered owner or the person who has possession or control of such barge liable to the payment of additional tax under section 7, such owner or person shall fill up, sign and deliver in the manner provided in sub-section (2), an additional declaration and shall, alongwith such additional declaration accompanied by the tax token and the tax licence in respect of such period pay to the Taxation Authority an additional tax payable, under that section which he appears by such additional declaration to be liable to pay in respect of such barge.
