Section 5 in The Goa Tax on Infrastructure Act, 2009
5. Local authority not to issue construction Licence.
(1)No local authority shall issue a construction licence to any residential building or a commercial building or an industrial building unless a person applying for the construction licence has paid the infrastructure tax due under this Act, in respect of such building or structure.(2)No person shall start constructing a residential building or a commercial building or an industrial building unless the tax payable under this Act, in respect of such building or structure, has been paid.
