DEMO|

THE GOA VALUE ADDED TAX RULES, 2005 HISTORY
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FIRST SCHEDULE

(See rule 47)

Sr. No. Section/

Rule

 Description of Power Designation of Officer
(1) (2) (3) (4)
(1) Sec.18/19 &

28

 Registration/Amendment and

cancellation of certificate of

registration.

Appropriate Assessing Authority
(2) Sec.29, 30, 31 and 32 To make an assessment/re-assessment/provisional assessment/protective assessment and impose penalty, levy of interest. - do -
(3) Sec.7(1) To grant permission to pay composition of tax in lieu of the net amount of tax payable including extension of permission and the other matters connected therewith. - do -
(4) Sec.24 To require the dealer to furnish the returns and data for the purpose of collecting statistics relating to any matter dealt with, by or in connection to this Act;

exempt any dealer from furnishing returns or permit any such dealer to furnish them for such different periods.

- do -
(5) Sec.25(4)(b) To allow the dealer to pay tax, penalty, interest or the sum forfeited in installments. - do -
(6) Sec 33/34,

Rule 30/9

 Refunds/Provisional refunds. Additional Commissioner of Commercial Taxes /Assistant Commissioner of Commercial Taxes /Appropriate Assessing Authority
(7) Sec. 63 Special mode of recovery Appropriate Assessing Authority/Assistant Commissioner of Commercial Taxes.

(8)

Sec.70

 To impose penalty for failure to furnish a copy of audit report within the prescribed time. Appropriate Assessing Authority.
(9) Sec. 72 To require the dealer to maintain accounts & records -do-
(10) Sec. 73 To require a dealer to produce accounts or documents, furnish any information, inspect the accounts books and other records, search premises and other related work. Additional Commissioner/Assistant Commissioner of Commercial Taxes, Commercial Tax Officer/Assistant Commercial Tax Officers.
(11) Sec. 74 To collect information, particulars for cross checking of transactions, etc. -do-
(12) Sec. 76 Survey/Inspection of the place of business. -do-
(13) Sec. 54,55.56,57,58 & 59 To impose penalties Appropriate Assessing Authorities.