Section 8 in The Goa Panchayat Raj (Imposition of taxes, fees and other dues) Rules, 1998
8. Tax effective from what date.
- The tax shall be leviable for the year beginning on 1st April, and ending on 31st March and shall not come into force except on the following dates, viz. 1st April, 1st July, 1st October or 1st January, in any year and it comes into force on any day other than the 1st April, it shall be leviable by the quarter till the 1st April, next following.
