Section 100 in The Goa, Daman and Diu Town and Country Planning Act, 1974
100. Levy of Development Charge.
(1)Subject to the provisions of this Act and the rules made thereunder, and with the previous sanction of the Government, every Planning and Development Authority shall, by a notification, levy a charge (hereinafter called the Development Charge) on the carrying out of any development or the institution or change of use of land for which permission is required to be obtained under Chapter VII, in the whole or any part of the Planning area, at the rates specified in section 101:Provided that different rates may be specified for different parts of the planning area.(2)The Development Charge shall be leviable on the person who undertakes or carries out such development and institutes or changes any such use.(3)Notwithstanding anything contained in sub-sections (1) and (2), no Development Charge shall be levied on the development or institution, or change of use of any land vested in, or under the control or possession of, the Central Government, the Government or any local authority.(4)The Government may by rules provide for exemption from the levy of development charge on the development, institution or change of use of any land under this section.
