Section 199(1)(a) in The Goa Panchayat Raj Act, 1994
(a)the principles which should govern,-(i)the distribution between the State and the Zilla Panchayats, and Panchayats and the net proceeds of the tax, duties, tolls and fees leviable by the Government which may be divided between them and allocation between the [Zilla Panchayats, Taluka Panchayats and Panchayats] [Substituted by the Amendment Act 8 of 1999.] of their respective shares of such proceeds;(ii)the determination of the taxes, duties, tolls and fees which may be assigned to or appropriated by the [Zilla Panchayats, Taluka Panchayats and Panchayats] [Substituted by the Amendment Act 8 of 1999.];(iii)the grants-in-aid to the [Zilla Panchayats, Taluka Panchayats and Panchayats] [Substituted by the Amendment Act 8 of 1999.] from the consolidated fund of the State.