Section 41 of The Goa, Daman and Diu Reorganisation Act, 1987 in hindi
The liability of the Union to refund—
- (a)any tax or duty on property, including land revenue collected in excess shall go to the State of Goa if the property is situated in the district of Goa of the existing Union territory;
- (b)any other tax or duty collected in excess shall go to the State of Goa if the place of assessment of that tax or duty is included in the district of Goa of the existing Union territory.
Summary
- This section allocates the liability to pay back overpaid taxes or duties that were collected before the reorganisation.
- If the excess tax or duty was collected on property, including land revenue, the refund liability goes to Goa if the property is in the Goa district.
- For all other excess taxes or duties, the refund liability goes to Goa if the place of assessment is inside the Goa district.
- This aligns tax refund liabilities with the geographic tax recovery rights established in the Act.
Practical examples
FAQ
1. Who is liable to refund overpaid property tax on land located in the Goa district?
The liability to refund this tax goes to the State of Goa.
2. If a taxpayer overpaid a non-property tax, how is the refund liability decided?
The liability goes to the State of Goa if the tax was assessed within the district of Goa.
3. Does the term "tax or duty on property" in this section include land revenue?
Yes, the section explicitly mentions "any tax or duty on property, including land revenue".
Test yourself
Q1.Under Section 41 of The Goa, Daman and Diu Reorganisation Act, 1987, who is liable to refund an overpaid tax on a property located in the district of Goa?
Q2.Under Section 41 of The Goa, Daman and Diu Reorganisation Act, 1987, what determines which government is liable to refund a non-property tax collected in excess?
Q3.Under Section 41 of The Goa, Daman and Diu Reorganisation Act, 1987, if an excess land revenue payment was made on land in Daman (outside the Goa district), who remains liable to pay the refund?
Q4.Under Section 41 of The Goa, Daman and Diu Reorganisation Act, 1987, what is the default source of liability that is being transferred under this section?