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Part –B … Tax Proposals 1. Speaker Sir, I now turn towards the tax proposals for the year 2013-14. The various schemes and interventions towards the growth and progress of the people of our State, needs adequate financial support, and this is possible by means of innovative revenue generation schemes as well trying to plug the leakages in the revenue flow. The financial revenue collection system needs to be balanced and managed prudently, which I intend to achieve during this fiscal. Revenue enhancement by means of taxation is proposed to be achieved without taxing the people, who are already burdened with rising prices, but by rationalization of various available resources. Value Added Tax 2. Speaker Sir, the dealers from the rest of the Country alongwith the local dealers conduct various exhibitions-cum-sale, in different parts of <strong>Goa</strong>. Most of the time, these are organized by a third party, who actually do not conduct a business of sale or supply of goods, but make all the arrangements for conducting the exhibition. In order to fix a liability on the organiser‟s who conduct such events or programmes; I propose to amend the provisions of the <strong>Goa</strong> Value Added Tax Act, 2005, with a provision for special liability of the persons organizing or conducting such exhibitions-cum-sale. Further, it is proposed that for every such exhibition, prior permission from the Commercial Tax Department would have to be obtained and advance deposit will be taken from the prospective non-registered dealers, which will be adjusted later against sales details. This will however not be applicable to the registered dealers and recognised Self Help Groups selling their own products. 47
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Page 55 and 56: 28. Sir, in order to ensure persona
Page 57 and 58: shall need to obtain prior permissi
Page 59 and 60: 46. Speaker Sir, we are in the era
Page 61 and 62: 49. Sir, I further propose to intro
Page 63 and 64: categories of areas. The method of
Page 65 and 66: items contained in such non-biodegr
Page 67 and 68: SCHEDULE - I OF GOA TAX ON LUXURIES
Page 69 and 70: 2. Indian Made Foreign Liquor manuf
Page 71 and 72: municipalities/coastal villages (f)
Page 73 and 74: E) Green tax on vehicles competing
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Page 79 and 80: List of Development projects by GSI
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