Section 54 in The Goa Panchayat Raj (Imposition of taxes, fees and other dues) Rules, 1998
54. Penalty for non-payment of tax or fees in time.
- (i) If the amount of tax or fees is not paid within the stipulated period, ten per cent interest shall be charged on the amount due for such period of default which shall be recoverable from the defaulter.(ii)The Panchayat shall not issue any permission, certificate of N.O.Cs. to any person who is in arrears of house tax or fees unless all arrears due to the Panchayat are paid.Explanation:- "Defaulter" shall mean a person who has failed to pay the dues in the form of tax or fees to the Panchayat on or before 31st March of the calendar year and includes the owner or occupier of the building or structure.
