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

State of Goa - Subsection

Section 3(5)(b) in The Goa Tax on Infrastructure Act, 2009

(b)where a building proposed to be constructed is in a land earmarked for other use or in zone other than commercial zone, in any plan in force, such as residential or settlement zone, where commercial utilization of building is done partly on the ground floor or any other floor, the rate of tax applicable to commercial buildings shall be charged only to the floor area which is used for commercial purpose while for other area of the building which is used for residential purpose, the rate applicable to residential building shall be charged while assessing infrastructure tax.