Keyword(s):
Infrastructure, Multi-dwelling Building
Goa Act No. 12 of 1997) [8-4-1997]
AN ACT
to impose a tax on provision of infrastructure to multi-dwelling buildings in the State.
Be it enacted by the Legislative Assembly of Goa in the forty-eighth year of the Republic of India as follows:—
- Short title and commencement. —
(1) This Act may be called the Goa Tax on Infrastructure Act, 1997.
(2) It shall come into force at once. - Definitions. —
In this Act, unless the context otherwise requires,-—
1 […]
(2) “competent authority” means such authority or officer of the Government, as the Government may, by
Notification in the Official Gazette, specify;
(3) “Government” means the Government of Goa;
(4) “local authority” means a Municipal Council constituted under the Goa Municipalities Act, 1968 (Act No. 7
of 1969) or a Panchayat constituted under the Goa Panchayat Raj Act, 1994 (Act No. 14 of 1994);
(5) “infrastructure” means the provision of potable water electricity, and other amenities like roads, sewage
system, etc.;
2 [“(6) “multi-dwelling building” includes any building consisting either of a single self contained unit having
built up area of more than 100 square meters, or more than one independent unit used for domestic, commercial
or office premises but does not include building constructed for educational institutions, industrial enterprises or
by any other non-profitable organisations and such other organisations as may be notified by the Government in
public interest.”] 1 Clause (1) has been omitted by (Amendment) Act, 1997 (Goa Act 2 of 1998) (Official Gazette, Series I, No.
42 dated 21-1-1998 Extraordinary 2). The omitted clause reads as follows:
“(1) Administrative Tribunal” means the Administrative Tribunal constituted under the Goa Administrative
Tribunal Act, 1965 (Act No, 6 of 1965)”;
2 Clause (6) has been substituted Ibid. The original clause reads as follows:
“(6) “multi-dwelling building” means a building consisting of four or more independent units meant for
accommodating not less than four families”.
3 [3. Tax on infrastructure.—
Any person who has constructed a multi-dwelling building in respect of which the construction license has been
issued on or after 8-4-1997, shall, before grant of permission for occupation or use of such building or part
thereof, be liable to pay a tax at the rate of rupees thirty per square meter of the floor area of such building as
infrastructure tax.]
4 […] - Local Authority not to issue occupancy certificate. —
(1) No local authority shall issue occupancy certificate to any multi-dwelling building unless the person
applying for it produces a certificate from the competent authority that the tax due under this Act has been paid
in respect of such building.
(2) No person shall occupy any building or part thereof unless the tax payable under this Act in respect of such
building has been paid. - Act not in derogation of other laws. —
The provisions of this Act shall be in addition to the laws governing the building activities, including the Goa
Municipalities Act, 1968 (Act No. 7 of 1969), the Goa, Daman and Diu Town and Country Planning Act, 1974
(Act No. 21 of 1975) and the Goa Panchayat Raj Act, 1994 (Act No. 14 of 1994).
3 Section (3) has been substituted by (Amendment) Act, 1997 (Goa Act 2 of 1998) (Official Gazette, Series I, No.
42 dated 21-1-1998 – Extraordinary 2) The original section 3 reads as follows:”3. Tax on infrastructure.— On and from the date of coming into force of this Act, a person who has
constructed a multi-dwelling building shall, before grant of permission for occupation or use of such building
or part thereof, be liable to pay a tax at the rate of three per cent of the cost of construction of such building as
infrastructure tax”.
4 Section 4 has been omitted by (Amendment) Act, 1997 (Goa Act 2 of 1998) (Official Gazette, Series I, No. 42
dated 21-1-1998 Extraordinary 2). The omitted section 4 reads as follows:
“4. Assessment of cost of construction.— (1) For the purpose of section 3, the ‘cost of construction’ means the
cost disclosed by a person while obtaining construction license for such building from the local authority:
Provided that if the competent authority has reason to believe that such cost has not been properly disclosed, he
may get the cost assessed by any registered valuer of the property recognised by the Income Tax Department or
by any Government agency and the cost so assessed shall be deemed to be the cost of “.he building for the
purposes of this Act.
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