Section 2 in The Goa Tax on Infrastructure Act, 2009
2. Definitions.
- In this Act, unless the context otherwise requires,-(a)"classification of land" means the classification assigned to land by zoning or use;(b)"commercial building" means a building or structure consisting of shop, godown or office premises, either on ground floor or any other floor, used wholly or partly for business activities;(c)"competent authority" means such authority or officer of the Government, as the Government may, by notification in the Official Gazette, specify;(d)"floor area" means floor area as defined in the Planning and Development Authority (Development Plan) Regulations, 2000, or any subsequent regulations thereto made under the Goa (Regulation of Land Development and Building Construction) Act, 2008 (Act 6 of 2008), for the time being in force;(e)"Government" means the Government of Goa;(f)"industrial building" means any building or structure constructed for the purpose of carrying out medium and large scale industrial activities within or outside the areas earmarked and notified as industrial estates/areas, but does not include building constructed for carrying out small scale industrial activity;(g)"infrastructure" means the provision of potable water, electricity and other amenities like roads, drains, foot paths, sewerage system, etc.;(h)"local authority" means a Municipal Council constituted under the Goa Municipalities Act, 1968 (Act No. 7 of 1969) or a Panchayat constituted under the Goa Panchayat Raj Act, 1994 (Act No. 14 of 1994) or a Municipal Corporation constituted under any law and includes the Goa Industrial Development Corporation constituted under the Goa Industrial Development Act, 1965 (22 of 1965);(i)"notification" means a notification published in the Official Gazette;(j)"prescribed" means prescribed by the rules made under this Act;(k)""residential building"" means any building or structure consisting either of a single self contained unit having built up area of more than 100 square meters or more than one independent unit used for domestic purpose but does not include building constructed for educational institution, orphanage, old age home, home for spastic/retarded children [or housing for locals under the Government Scheme] [Inserted by Goa Act No. 4 of 2018] or by any other non-profitable organization and such other organizations as may be notified by the Government in public interest;(l)"Schedule" means the Schedule appended to this Act.
