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THE GOA VALUE ADDED TAX ACT 2005
CHAPTER XII

84. Declaration of Stock of Goods held on the appointed Day.-

The Commissioner may by notification in the Official Gazette, require that any class of registered dealers as may be specified in the notification declare such details regarding the stock of goods held by them on the day immediately preceding the appointed day in such manner and within such period and with such particulars and to such authority, as he may notify in this behalf.