Section 7(1) in The Goa Panchayat Raj (Imposition of taxes, fees and other dues) Rules, 1998
(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.
