The Government of Goa on 15th September 2022, published the Goa Municipalities (Amendment) Act, 2022 through which it has notified a new section 265A which deals with Sealing of premises carrying on any trade and or occupation without licence.
As per section 265A, If any person without obtaining a licence from the Council, carries on any trade or occupation in any premises within the limits of municipal area, the Chief Officer shall, after giving an opportunity of being heard to such person seal such premises:
Provided that if the application for licence is already submitted to the Council, such premises shall not be sealed till such application is rejected on merit: Provided further that no such premises shall be sealed till the expiry of the period given to rectify any defect thereof.
An appeal against the order of the Chief Officer shall lie before the Director and his decision in the matter shall be final: Provided that the Director shall not grant any interim relief without hearing the Chief Officer.
Further under section 110, the tax of any building or land assessable for property tax shall be calculated on the basis of capital value system of the property as may be notified by the Government by notification in the Official Gazette.
