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State of Goa - Section

Section 19 in The Goa Tax on Luxuries Rules, 1988

19. Where and how the payment should be made.

(1)Any amount payable by a [hotelier or proprietor, as the case may be] [Substituted by the (Sixth Amendment) Rules, 2010.] in respect of tax, penalty, composition money, registration fee, cost awarded by the Tribunal or any other dues, shall be paid in the appropriate Government Treasury. No cash payment of any such amount shall be accepted at any ['/Commercial Tax Offices.] [Substituted by the (Amendment) Rules, 2007.]
(2)Every such payment shall be accompanied by a challan in Form [LUX] [Inserted by the (Amendment) Rules, 2007.] 9. Challan Forms shall be obtainable free of charge at the ['/Commercial Tax Offices] [Substituted by the (Amendment) Rules, 2007.].
(3)Challan shall be filled up in quadruplicate. One copy of challan shall be retained by the Treasury, one copy shall be sent by the Treasury Officer to the Appropriate Assessing Authority and the other two copies shall be returned to the [hotelier or proprietor, as the case may be] [Substituted by the (Sixth Amendment) Rules, 2010.], duly signed in proof of payment.