Section 50(2) in The Goa Value Added Tax Act, 2005
(2)A reference in this section to a statement made to a taxation officer or to such authorized officer is a reference to a statement made orally or in writing, or in any other form to that officer or person acting in the performance of his duties under this Act, and includes a statement made-(a)in an application, certificate, declaration, notification, return, appeal, or other document made, prepared, given, filed or furnished under this Act; or(b)in information required to be furnished under this Act; or(c)in a document furnished to a taxation officer otherwise pursuant to this Act; or(d)in answer to a question asked to a person by a taxation officer or such authorized officer.
