(1)when a dealer or a person, from whom any amount of tax or penalty has been demanded by issue of a notice or order, fails to pay the demanded amount within the time specified in the notice or order, or on expiry of extended time, if any, granted for making such payment, the Appropriate Assessing Authority shall issue for the purpose of recovery of the arrears from the defaulter or other person responsible for the payment, a certificate for the recovery of the amount due in Form VAT-XXIII.(2)The certificate referred to in sub-rule (1) shall be the basis to proceed to recover the amount due as arrears of land revenue, in case such recovery is to be effected by the officer authorised by the Government under provisions of section 64 of the Act, and for the same purpose of recovery the relevant provisions contained in the Goa Land Revenue Code, 1968 (Act No. 9 of 1969), and rules made thereunder shall be applicable.(3)The certificate referred to in sub-rule (1) shall serve as requisition for the authority competent to make the recovery of the amount due as arrears of land revenue under the provisions contained in the Goa Land Revenue Code, 1968 and rules made thereunder, in all cases wherein no officer is authorised by the Government under the act to exercise the powers of a Collector under the said Goa Land Revenue Code, 1968 for the purpose of recovering the dues as arrears of land revenue.(4)In all cases wherein the defaulter or other person responsible for the payment of the amount due is residing or is having property outside the district, the Appropriate Assessing Authority shall send the certificate referred to in sub-rule (1) to the officer authorised by the Government under section 64 of the Act, or to the Collector of the District if no officer is authorised under the said section 64 of the Act soliciting that the same may be sent to the Collector of the other District wherein the defaulter or person responsible for the payment of the dues is residing or is having property. Such certificate shall be sent by the Appropriate Assessing Authority himself, if he is the officer authorised by the Government under the said section 64 of the Act.Whenever the amount of arrears recovered by the Collector of other District are remitted to the Appropriate Assessing Authority, the said authority shall take immediate steps to enter the same amount into the Government Treasury.(5)Certificate referred to in sub-rule (1) shall be issued in respect of each defaulter or person responsible for payment of arrears.(6)The officer referred to in sub-rule (2) and the authorities referred to in sub-rules (3) and (4), as the case may be, shall keep informed the Appropriate Assessing Authority about the step taken in the matter of recovery of arrears when such information is called for by the said Appropriate Assessing Authority, and shall report to him as soon as the recovery is made, the amount recovered giving the particulars of the recovery, namely, the date on which the recovery is made, the name of the treasury wherein the amount is entered, and the date of challan under which the amount is paid into the treasury.(7)On the basis of the report of payment referred to in sub-rule (6) received from the concerned authorities, the Appropriate Assessing Authority shall cause to make the necessary entries in the assessment case record of the dealer and other office record maintained.[42 Audit of Accounts. [Substituted vide sixth Amendment Rules, 2008 published in the Official Gazette, Series I No. 39 dated 31-12-2008(EO)](1)The dealer liable to get his accounts audited as required under sub-section (1) of section 70 of the Act, shall submit to the Appropriate Assessing Authority the audited statement of accounts in Form VAT XV, on or before the last date of the tenth month immediately after the end of the relevant year. The audit report shall be signed and verified by the Chartered Accountant setting forth all the particulars and certificates as required in the said Form.(2)The audit report in Form VAT XV, whenever received in the office of Appropriate Assessing Authority, the same shall be officially acknowledged and recorded serially in the register. Wherever, such audit report is not filed within the time specified in sub-rule (1), the dealer shall deposit the penalty as specified in sub-section (3) of section 70 of the Act and the receipted copy of the challan thereof shall be submitted alongwith the audit report.(3)Any dealer desiring to apply for remission of penalty payable/paid under sub-section (3) of section 70 of the Act, shall file his application before the Commissioner alongwith photo copies of the audit report in Form VAT XV, receipted copy of the challan in proof of payment of the penalty sought to be remitted and court fee stamps of the value specified in rule 46. The application shall contain the grounds for remission of penalty. It shall further be endorsed on the application by the dealer that,(a)the amount of tax due as per the audit report has been admittedly paid;(b)to the best of his knowledge and belief the facts set out in the application for remission of penalty and grounds for remission are true.(4)The Commissioner shall, after considering all relevant material produced before him in this behalf and after the dealer is heard in the matter, pass an order fixing quantum of remission to be allowed to the dealer.] [Inserted by the Eight Amendment Rules, 2010 published in the Official Gazette, Series I No. 33 dated 11-11-2010(EO).].
