3G. [ Registration of proprietor or person. [New section 3G to 3N are inserted by Amendment Act 20 of 2006.]
(1)No proprietor or person liable to pay tax under sections 3 and 3E shall carry on activity of providing entertainment, unless he has filed an application in accordance with sub-section (2) or he possesses a valid certificate of registration under this Act:Provided that, any proprietor or person who was either registered or liable to pay tax under section 3 or section 3E of this Act, prior to the date of coming into force the Goa Entertainment Tax (Amendment) Act, 2006, shall continue to be so registered or liable to pay tax, subject to other provisions of this Act:Provided further that, it shall be lawful for the proprietor or person to provide entertainment if he has applied for registration within the time provided under sub-section (2).(2)Within 30 days from the date of accruing of liability to pay tax under this Act every proprietor or person shall make an application to the Commissioner for registration with fees as specified in Schedule E hereto:Provided that no proprietor or person, who is already registered as hotelier under the Goa Tax on Luxuries Act, 1988 (Act No. 17 of 1988), shall be required to pay registration/renewal fees under this Act.(3)If the Commissioner is satisfied that application for registration is in order, he shall in accordance with such rules as may be prescribed, register the applicant and grant him a certificate of registration in the prescribed form and such certificate shall specify place of providing entertainment and area of operation.(4)The Commissioner may, after considering any information furnished or otherwise called for or received under any provision of this Act, amend from time to time the certificate of registration.(5)The Commissioner may, for good and sufficient reason, demand from the proprietor or person, who has applied for registration under this Act, a reasonable security not exceeding rupees one lakh, for proper payment of tax payable by him under this Act.(6)The Commissioner may, for good and sufficient cause forfeit the whole or any part of the security obtained under sub-section (5):Provided that no order shall be passed under this sub-section without giving the concerned proprietor or person an opportunity of being heard.(7)Where a registered proprietor or person discontinues, transfers or otherwise disposes of his activity of providing entertainment or where he ceases to be liable to pay tax and he applies in a prescribed form to the Commissioner, then the Commissioner shall, after making such enquiry as may be necessary, cancel the certificate of registration with effect from such date as he may fix in accordance with the rules.(8)Where the Commissioner is satisfied that any registered proprietor or person has discontinued, transferred or otherwise disposed of the activity of providing entertainment and has failed to apply under sub-section (7) for cancellation of certificate of registration, the Commissioner may, after giving the proprietor or person a reasonable opportunity of being heard, cancel the certificate of registration with effect from such date as he may fix to be the date from which the said activity has been discontinued, transferred or otherwise disposed of:Provided that, the cancellation of certificate of registration on an application of the proprietor or person or otherwise shall not affect the liability of the proprietor or person to pay the tax including any penalty/interest due for any period up to the date of cancellation, whether such tax including any penalty/interest is assessed before or after the date of cancellation.(9)Every proprietor or person liable for registration under this Act shall have to get his registration certificate renewed every financial year on payment of renewal charges specified in Schedule E hereto within 30 days from the commencement of the financial year. Provisions contained in this Act relating to registration, shall, mutatis mutandis, apply for renewal of registration.
