Section 6 in The Goa, Daman and Diu Barge (Taxation on Goods) Act, 1985
6. Procedure where no returns are submitted etc.
- In the following cases, that is to say,-(a)where no returns have been submitted by the registered owner or his representative in respect of any barge for any month or portion thereof; or(b)where the returns submitted by the registered owner or his representative in respect of any barge for any month or portion thereof appear to the Tax Officer to be incorrect or incomplete, the Tax Officer shall, after giving the registered owner a reasonable opportunity in case (a) of making his representation, if any, and in case (b) of establishing the correctness and completeness of the returns submitted by him or through his representative, determine the sum payable to the Government by the registered owner by way of tax during such month or portion thereof:Provided that the sum so determined shall not exceed the maximum tax which would have been payable to the Government if the barge had carried its full complement of goods during such month or portion thereof.
