Section 9(1) in The Goa Panchayat Raj (Imposition of taxes, fees and other dues) Rules, 1998
(1)Every owner or occupier of a building/structure shall, before the last date fixed by the Panchayat, furnish the information in Part of Form A appended to this part in duplicate to the Sarpanch and the Sarpanch shall prepare or cause to have prepared an assessment list in Part II of Form A, appended to this Part interalia, containing among other things the following particulars:-(a)the serial number of each building i.e. house numbers old and new;(b)the name of the owner and the occupier;(c)rate per sq. mt. of the area occupied by the structure or the annual letting value, as the case may be; and(d)the amount of tax assessed thereon:Provided that the Panchayat may, and if so required by the Government, shall entrust the preparation of the assessment list to an officer in the service of the Government:Provided further that, in case the owner or the occupier fails to furnish the information as per Part I contained in Form A appended to this Part the Sarpanch or any person acting under his authority shall prepare or cause to have prepared the information as per Part I contained appended in Form A to this Part and based on it an assessment list as per Part II contained in Form A appended to this Part.
