Section 3G(2) in The Goa Entertainment Tax Act, 1964
(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.
