Section 26 in Goa Tax on Entry of Goods Rules, 2000
26. Procedure for recovery of arrears.
(1)When a dealer or a person, from whom any amount of tax, interest 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, and in case of extension of time granted for making such payment, the concerned dealer or person fails to pay the amount due within the extended date of payment, and in case of grant of facility to pay the demanded amount in instalments, the concerned dealer or person fails to pay any of the instalments on due date, the assessing authority shall proceed to issue, for the purpose of recovery of the arrears from the defaulter or other person responsible for the payment, a Certificate of the amount due containing the following particulars, namely:-(a)Full name and address of the defaulter;(b)The name of the person or persons, if any, responsible for the payment of amount due;(c)The sum to be recovered;(d)Period to which the sum relates;(e)The provision of law under which the sum is recoverable as an arrear of land revenue;(f)The process by which the sum may be recovered;(g)The property against which the process may be executed;(h)The Head of Account to which the amount should be credited; and(i)Any other information relevant for the purpose of recovery of the arrears.(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 provision of sub-section (8) of section 15 of the Goa Sales Tax Act, 1964 (Act 4 of 1964), and for the same purpose of recovery the relevant provisions contained in the Goa Land Revenue Code, 1968 (Act 9 of 1969) and the Rules made thereunder shall be applicable.(3)The Certificate referred to 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 (Act 9 of 1969) and the rules made thereunder, in all cases wherein no Officer is authorised by the Government to exercise the powers of the Collector under the Goa Land Revenue Code, 1968 (Act 9 of 1969), 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 assessing authority shall send the Certificate referred to in sub-rule (1) to the Officer authorised by the Government under sub-section (8) of section 15 of the Goa Sales Tax Act, 1964 (Act 4 of 1964) or to the Collector of the District, if no officer is authorised under the said sub-section (8) of section 15 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 assessing authority himself, if he is the officer authorised by the Government under the said sub-section (8) of section 15 of the Act. Whenever the amounts of arrears recovered by the Collector of the other district is remitted to the appropriate assessing authority, the same authority shall take immediate steps to enter the same amount into the Government treasury.(5)The 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 assessing authority about the steps taken of in the matter of recovery of the arrears when such information is called for by the same assessing authority, and shall report to him, as soon as the recovery is made, the amount recovered giving the particulars of the same 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.
