The Government of Goa on 28th July 2022, notified the Goa Municipalities (Draft Amendment) Act, 2022 to further amend the Goa Municipalities Act, 1968.
Through this amendment, the definition for the term “holder” and “member of the family of lessee” has been defined as follows:
“holder” means a person who is in possession of the building/land;” and “member of family of lessee” means lessee’s spouse, or son, or unmarried daughter, or father, or mother, or grandson, or unmarried granddaughter; “.
The amendment under section 10 devolves the powers of delimitation and reservation to the State Election Commission in order to conduct the Municipal election in a free, fair and transparent manner and the amendment seeks to omit sections 131, 132, 133, 134, 135, and 136 of Goa Municipalities Act, 1968 which are related to octroi and toll in view of the enactment of the Goa Goods and Service Tax Act, 2017.
Further, under section 110 (3), 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.
