Section 3G(1) in The Goa Entertainment Tax Act, 1964
(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).
