The Government of Goa on 19th August 2022, has notified the Goa Tax on Infrastructure (Amendment) Bill, 2022 which seeks to amend section 7 of the Goa Tax on Infrastructure Act, 2009 so as to decriminalize the provision of imprisonment in section 7 of the Act. The Bill also seeks to amend section 9 so as to make provision for refund of tax in case of withdrawal of building project.
The revised section 7 has been inserted as follows:
Section 7: — whoever contravenes the provisions of this Act shall, on conviction, be liable to pay a fine, twice the amount of tax or service charge payable under this Act.
Further section 9 which deals with Recovery or Refund of Tax or Service charge on Infrastructure in which sub-section 3 has been revised as follows:
In case of any revision in the plan, resulting in any addition or deletion of building area or in case of withdrawal of the building project, then the tax or service charge on infrastructure levied on such building area shall be recovered or refunded, as the case may be, to the concerned person on an application made to the competent authority under this Act.
