Section 7 in The Goa Panchayat Raj (Imposition of taxes, fees and other dues) Rules, 1998
7. Rate of tax on buildings.
(1)Every Panchayat which decided to impose a tax on building shall, subject to the provisions of sub-rule (2) and after following the procedure as laid down under rules 3 and 4, levy it at such rate, as may be decided by it, but not exceeding the maximum rate, as specified in Schedules A or B annexed to this Part.(2)The following buildings shall be exempted from the levy of tax under sub-rule (1) namely:-(a)building belonging to a local authority and used or intended to be used solely for a public purpose and not used for purposes of profit;(b)buildings, belonging to the Government/Central Government;(c)buildings used solely for religious, educational or charitable purpose, provided that the buildings belonging to religious, educational or charitable institutions shall be liable to pay tax wherever such buildings are used for the purpose other than religious, educational or charitable, as the case may be;(d)"residential building" belonging to the freedom fighters which are exclusively used for residential purpose by freedom fighters and their family members for themselves.Explanation:- 'Freedom fighter' means a person duly registered with the Government of Goa or with the Government of India and includes the family members of the freedom fighter:Provided that, nothing in this rule shall be deemed to exempt from tax any building in respect of which a Railway administration is liable to pay tax or a sum in lieu thereof by virtue of a Notification under section 184 of the Indian Railways Act, 1989 (Central Act 24 of 1989) or section 3 of the Railways (Local Authorities Taxation) Act, 1941 (Central Act 25 of 1941).
