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[Cites 0, Cited by 0] [Section 5(3)] [Section 5] [Entire Act]

State of Goa - Subsection

Section 5(3)(a) in The Goa Tax on Luxuries Rules, 1988

(a)[(i) if it was made within a period specified in sub-rule (1) of rule 4 or a declaration filed as provided in sub-rule (2A) of said rule, it shall take effect from the date on which the hotelier or the proprietor, as the case may be, becomes liable for registration under the Act; [Substituted by the (Sixth Amendment) Rules, 2010.]
(ii)if it was made within the time specified in sub-section (6) of section 8, it shall take effect from the date on which the hotelier or the proprietor, as the case may be, becomes liable to pay tax under the said sub-section;].