Sr. No. |
Name of Acts |
Name of rules |
1 |
The Goa, Daman and Diu Chit Funds Act, 1973 (16 of 1973) (Amended up to 1975) |
The Goa, Daman and Diu Chit Funds Rules 1974 |
2 |
The Goa, Daman and Diu Contingency fund Act, 1988 (4 of 1988)(Amended up to 2015) |
The Goa Contingency Fund Rules, 2002 |
3 |
The Goa, Daman and Diu Debt Relief Act, 1980(8 of 1981) |
Section 28 empowers to the Government to make Rules. However rules are not found. |
4 |
The Goa, Daman and Diu Excise Duty (Validation of Appointments and Proceedings) Act 1975 (Act No 16 of 1975) |
No provision of rules |
5 |
The Goa Excise Duty Act , 1964 (5 of 1964) (Amended up to 2017) |
1. The Goa, Daman and Diu Excise Duty Rules, 1964,(Amended up to 2017)2. The Goa, Daman and Diu Uniforms and Allowances to the Excise Executive Staff Rules, 1980. (Amended upto 2021) |
6 |
The Goa Fiscal Responsibility and Budget Management Act 2006 (Act 12 of 2006) (Amended up to 2022) |
The Goa Fiscal Responsibility and Budget Management Rules, 2007 |
7 |
The Goa Protection of Interests of Depositors (in Financial Establishments) Act,1999 (10 of 1999) (Amended up to 2017) |
The Goa Protection of Interests of Depositors (in Financial Establishments) Rules, 2000 (Amended up to 2018) |
8 |
The Goa Recovery of Arrears of Tax Through Settlement ) Act, 2009 (17 of 2009) (Amended up to 2020) |
Section 15 empowers to the Government to make Rules. However rules are not found. |
9 |
The Goa State Guarantees Act, 1993 (16 of 1993) (Amended up to 2015) |
No provision of Rules |
10 |
The Goa Tax on Luxuries Hotels and Lodging Houses Act,1988 (17 of 1988) (Amended up to 2012) |
The Goa Tax on Luxuries Hotels and Lodging Houses Rules ,1988 (Amended up to 2010) |
11 |
The Goa Value Added Tax Act ,2003 (9 of 2005) (Amended up to 2019) |
The Goa Value Added Tax Rules, 2005(Amended up to 2016) |
12 |
The Goa Money Lenders and Accredited Loan Providers Act, 2013 ( 23 of 2013) |
The Goa Money-Lenders Rules, 2008 |
13 |
The Goa Tax on Entry of Goods Act , 2000 (14 of 2000) (Repealed) (Amended up to 2013) |
The Goa Tax on Entry of Goods Rules, 2000. (Amended upto 2008) |
14 |
The Goa Goods and Services Tax Act, 2017 ( Amended upto 2021) |
The Goa Goods and Services Tax Rules, 2017( Amendment upto 2020) |
15 |
Goa (Regulation of House Building Advance) Act 2021. (8 of 2021) |
Nil |
Sr. No. |
Name of the Central Act in which Rules/ Notifications are framed/ issued |
Name of the Rules |
1 |
Additional Duties, of Excise (Goods of Special Importance) Act, 1957 (Central Act 58 of 1957) |
Rules to be made by the Central Government |
2 |
Banker’s Books Evidence Act, 1891 (Central Act 18 of 1891) |
1. The Goa (Extension of the Bankers’ Books Evidence Act) Act 1988.2. Section 3 of the Act empowers to extend the provisions of the Act to the Books of any partnership or individual carrying on the Business of banker with the territories under its administration. |
3 |
Banking Companies Act, 1949 (Central Act 10 of 1949) |
Section 45 empowers to High Court to make Rules. |
4 |
Central Excises and Salt Act, 1944 (Central Act 1 of 1944) |
Rules to be made by the Central Government. |
5 |
Central Sales Tax Act, 1956(Central Act 74 of 1956) |
Rules to be made by the Central Government. |
6 |
Chartered Accountants Act, 1949 (Act No. 38 of 1949) |
Section 30 empowers to the Council to make regulation and section 30-A Empower to Central Government to Issue direction to council about regulation. |
7 |
Chit Fund Act, 1982 ( Act No. 40 of 1982) |
The Chit Funds (Goa, Daman and Diu) Rules, 1984 (Amended up to 1991) |
8 |
Lotteries (Regulation) Act 1998( Central Act No. 17 of 1998) |
1. The Goa Lotteries (Regulation) Rules, 2003 (Amended up to 2021)2.The Goa Computerized Network Lottery Rules, 2003 (Amended up to 2019) |
9 |
Prize Chits and Money Circulation Scheme (Banning) Act, 1978 (Act No. 43 of 1978) |
The Prize Chits and Money Circulation Schemes (Banning) (Goa, Daman and Diu) Rules, 1979(Amended upto December 1979) |
10 |
Prize Competitions Act, 1955 (Act No. 42 of 1955) |
Section 20 of the Act Empowers to the State Government to make Rules. However rules are not found. |
11 |
Reserve bank of India Act 1934 ( Act No. 2 of 1934) |
Modification in the Reserve bank of India Act 1934 extended to the Union territory Goa, Daman and Diu vide the Goa, Daman and Diu (Currency and Coinage) Regulation, 1962. |
12 |
Contingency fund of India Act, 1950 ( Act No. 49 of 1950) |
Rules to be made by the Central Government. |
13 |
State Financial Corporations Act, 1951 ( Act No. 63 of 1951) |
Section 47 of the Act empower to State to frame the Rules. However rules are not found. |
14 |
State Bank of India (Subsidiary Banks) Act, 1959 (Central Act 38 of 1959) |
Rules to be made by the Central Government |
15 |
Indian Coinage Act, 1906 (Central Act 3 of 1906) |
Rules to be made by the Central Government |
16 |
State Bank of India Act 1955 (Central Act 23 of 1955) |
Rules to be made by the Central Government |
17 |
Charitable and Religious Trusts Act, 1920. |
No separate provision of rules. |
18 |
Charitable Endowments Act, 1890. |
Section 13 empowers to State Government to make Rules. However rules are not found. |
19 |
Cinematograph Act, 1952 with State Amendment. The Cinematograph Goa, Daman & Diu (Amended) Act, 1986 (Act No.4 of 1986) |
1. The Goa, Daman and Diu Cinematograph Rules, 1965 (Amended upto 1994) |
20 |
National Bank for Agricultural and Rural Development Act. |
No provision of Rules. |
21 |
Banning of Unregulated Deposit Schemes Act, 2019 |
Nil |
22 |
Charitable and Religious Trusts Act, 1920. |
Nil |
23 |
Government Grant Act, 1895. |
Nil |
24 |
Deposit Insurance and Credit Guarantee Corporation Act, 1961 (Central Act 47 of 1961)) |
Nil |
25 |
Cost and Works Accounts Act, 1959. |
Nil |
26 |
Companies Act, 2013. |
Modifications in the Companies Act, 1956 extended vide the Goa, Daman and Diu (Laws) Regulation, 1962 (No. 12 of 1962) |
1. |
Article 166 (3) |
The Goa Delegation of Financial Powers Rules, 2008 with corrigendum dt. 29-7-2008. |
Sr. No. |
Article of Constitution |
Rules |
2. |
Article-283(2) |
The Goa (Receipts and Payments) Rules, 1997 (Amended up to 2007). |
Sr. No. |
Name of the Act |
1. |
The Goa, Daman and Diu (Banks Reconstruction) Regulation, 1962(No. II of 1962). |
2. |
The Goa Daman And Diu (Currency And Coinage) Regulation, 1962 (No. 6 of 1962). |
Services Notified under the Goa (Right of Citizens to Time-bound Delivery of Public Services) Act, 2013 (Goa Act 19 of 2013) |
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Department of Finance |
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Sr. No. |
Name of the Service |
Designated Officer |
Time Schedule |
Appellate Officer |
|
1 |
Grant of Liquor License/Shifting for Retail sale/Wholesale of IMFL, CL & FL in packed |
Forwarding the Application to the respective Police |
Excise Inspector |
Five days |
|
bottles under Rule 90 of the Excise Duty Act & Rules 1964 |
Station/Village Panchayat/Municipality |
|
|
||
|
Submission of report to Excise Department |
In-charge of Police Station |
Seven days |
Superintendent of Police. |
|
Submission of report to Excise Department |
Secretary, Village Panchayat |
Seven days |
Block Development Officer. |
||
Submission of report to Excise Department |
Chief Officer of Municipality/Commissioner of City of Panaji Corporation |
Seven days |
Director of Municipal Administration. |
||
Submission of report to Excise Commissioner along with Police and Local Body Report |
Excise Inspector |
Ten days |
Commissioner of Excise. |
||
Decision of the application |
Commissioner |
Fifteen days |
Secretary (Finance). |
||
2 |
Grant of Liquor License/Shifting for Retail sale/Wholesale of IMFL, CL & FL for consumption under Rule 90 of the Excise Duty Act & Rules, 1964 |
Forwarding the application to the respective Police Station/Village Panchayat/Municipality |
Excise Inspector |
Five days |
Commissioner of Excise. |
Submission of report to Excise Department |
In-charge of Police Station |
Seven days |
Superintendent of Police. |
||
Submission of report to Excise Department |
Secretary, Village Panchayat |
Seven days |
Block Development Officer. |
||
Submission of report to Excise Department |
Chief Officer of Municipality /Commissioner of City of Panaji Corporation |
Seven days |
Director of Municipal Administration. |
||
Submission of report to Excise Commissioner along with Police and Local Body Report |
Excise Inspector |
Ten days |
Commissioner of Excise. |
||
Decision of the application |
Commissioner of Excise |
Fifteen days |
Secretary (Finance). |
||
3 |
Transfer of Ownership of License under Rule 104 of the Goa Excise Duty Act Rules, 1964 |
Forwarding the application to the respective Police Station |
Excise Inspector |
Five days |
Commissioner of Excise. |
Submission of report to Excise Department |
In-charge of Police Station |
Seven days |
Superintendent of Police. |
||
Submission of report to Excise Commissioner along with Police Report |
Excise Inspector |
Ten days |
Commissioner of Excise. |
||
Decision of the application |
Commissioner of Excise |
Fifteen days |
Secretary (Finance) |
||
4 |
Permission for the issue of (No. of permits) Export Permits |
Forward the application to the Excise Inspector (Station) |
Excise Inspector (Unit) |
Two days |
Commissioner of Excise. |
Forward the application to the Assistant Excise Commissioner |
Excise Inspector (Station) |
Two days |
Commissioner of Excise. |
||
Decision of the application |
Assistant Excise Commissioner |
Two days |
Commissioner of Excise. |
||
5 |
Permission for the issue of Export NOCs (outside India) |
Forward the application to the Excise Inspector (Station) |
Excise Inspector (Unit) |
Two days |
Commissioner of Excise. |
Forward the application to the Excise Commissioner |
Excise Inspector (Station) |
Two days |
Commissioner of Excise. |
||
Decision of the application |
Excise Commissioner |
Two days |
Secretary (Finance). |
||
6 |
Permission for the issue of duty paid Import Permit |
Forward the application to the Excise Inspector (Station) |
Excise Inspector (Unit) |
Two days |
Commissioner of Excise. |
Forward the application to the Assistant Excise Commissioner |
Excise Inspector (Station) |
Two days |
Commissioner of Excise. |
||
Decision of the application |
Assistant Excise Commissioner |
two days |
Commissioner of Excise. |
||
7 |
Permission for the issue of Under Bond Import Permit |
Forward the application to the Excise Inspector (Station) |
Excise Inspector (Unit) |
Two days |
Commissioner of Excise. |
Forward the application to the Assistant Excise Commissioner |
Excise Inspector (Station) |
Two days |
Commissioner of Excise. |
||
Decision of the application |
Assistant Excise Commissioner |
Two days |
Commissioner of Excise. |
||
8 |
Permission for the issue of NOC to procure ENA/RS/HBS/MS etc. |
Forward the application to the Excise Inspector (Station) |
Excise Inspector (Unit) |
Two days |
Commissioner of Excise. |
Forward the application to the Excise Commissioner |
Excise Inspector (Station) |
Two days |
Commissioner of Excise. |
||
Decision of the application |
Excise Commissioner |
Two days |
Secretary (Finance). |
||
9 |
Permission for the issue of NOC to Import Foreign Liquor/Beer/Wine |
Forward the application to the Excise Inspector (Station) |
Excise Inspector (Unit) |
Two days |
Commissioner of Excise. |
Forward the application to the Excise Commissioner |
Excise Inspector (Station) |
Two days |
Commissioner of Excise. |
||
Decision of the application |
Excise Commissioner |
Two days |
Secretary (Finance). |
||
10 |
Permission for the issue of Import Permit to procure of ENA/RS/HBS/MS etc. |
Forward the application to the Excise Inspector (Station) |
Excise Inspector (Unit) |
Two days |
Commissioner of Excise. |
Forward the application to the Assistant Excise Commissioner |
Excise Inspector (Station) |
Two days |
Commissioner of Excise. |
||
Decision of the application |
Assistant Excise Commissioner |
Two day |
Commissioner of Excise. |
||
59 |
Recording and renewal of Labels |
Forward the application to Assistant Excise Commissioner |
Excise Inspector of Station/Unit |
Five days |
Commissioner of Excise. |
Submission of application to the Commissioner with his view |
Assistant Excise Commissioner |
Five days |
Commissioner of Excise. |
||
Decision of the application |
Commissioner |
Five days |
Secretary (Finance). |
||
Directorate of Accounts. |
|||||
1. |
Submission of the service book a non –gazetted government employee, to the Director of Accounts for determining qualifying service. |
Head of Office. |
On the employee completingEighteen years of service or on his being left with five years of service before the date of retirement, whichever is earlier. |
Head of the Department. |
|
2. |
Determining qualifying service of a gazetted government employee. |
Dy. Director of Accounts (Gazetted Officers’Section) |
On the employee completing eighteen years of service or on his being left with five years of service before the date of retirement, whichever is earlier. |
Director of Accounts. |
|
3. |
Submission of the pension proposal to the Director of Accounts in case of retirement on superannuation of non gazetted employees. |
Head of Office in which employee is working. |
Six months prior to the date of retirement onSuperannuation |
Head of the Department of his respective office. |
|
4. |
Submission of pension proposal to the Director of Accounts in case of retirement on superannuation of gazetted employees. |
Dy. Director of Accounts (Gazetted Officers’ Section.) |
Six months prior to date of retirement on superannuation |
Director of Accounts. |
|
5. |
Authorization/ sanction of the pension, in case of retirement on superannuation of non –gazetted employees. |
Dy. Director of Accounts (Pension Section) |
On the day of retirement on superannuation provided the proposal is submitted complete in all respects, by the Head of Office six months prior to retirement. |
Director of Accounts. |
|
6. |
Authorization/ sanction of the pension in case of retirement on superannuation of gazetted employees. |
Dy. Director of Accounts (Pension Section.) |
On the day of retirement on superannuation provided the proposal is submitted complete in all respects, by the Dy. Director (Gazetted Section) six months prior to retirement. |
Director of Accounts. |
|
7. |
Submission of pension proposal to the Director of Accounts in case of retirement of “Invalid Pension” (Medical grounds or any other ground.) |
Head of Office in which the employee is working. |
One month from retirement. |
Head of Department of the respective office. |
|
8. |
Authorization/sanction of the pension proposal to the Director of Accounts in case of retirement of “Invalid Pension” (On medical grounds or on any other ground.) |
Dy. Director of Accounts. |
Within a two month from the date of receipt of the complete and conclusive pension papers and a clear service record. |
Director of Accounts. |
|
9. |
Submission of pension proposal to the Director of Accounts in case of death of employee (Family Pension). |
Head of Office in which employees was working. |
Within two months from the date of receipt of intimation along with death certificate, in the said office. |
Head of Department of the respective office. |
|
10. |
Authorization /sanction of the Family Pension in case of death of the employee. |
Dy. Director of Accounts (Pension Division). |
Within a period of two months from the date of receipt of complete and conclusive pension papers. |
Director of Accounts. |
|
11. |
Final withdrawal of balance in the employees General Provident Fund, in case of retirement on superannuation. |
Dy. Director of Accounts (GPF Section). |
One hundred and twenty days. |
Director of Accounts. |
|
12. |
Final withdrawal of General Provident Fund in case of retirement on medical grounds or on any other ground. |
Dy. Director of Accounts |
One hundred and fifty days. |
Director of Accounts. |
|
13. |
Final withdrawal of General Provident Fund in case of death of employee. |
Dy. Director of Accounts. |
One hundred and fifty days. |
Director of Accounts. |
|
Department of Commercial Taxes. |
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1 |
Registration under Goa Value Added Tax Act, 2005) (Act 9 of 2005) |
Commercial Tax Officer in charge. |
Three days. |
Asst Commissioner of Commercial Taxes in charge. |
|
2 |
Renewal of registration under Goa Value Added Tax Act, 2005) (Act 9 of 2005) |
Commercial Tax Officer in charge. |
Three days after the certificate of clearance of outstanding dues is issued. |
Asst Commissioner of Commercial Taxes in charge. |
|
Penalty and Compensation in case of Delay, Denial or Deficiency in Service |
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Default |
Amount |
Person |
|||
Failure in providing public Service |
Rs.50/- each day or Rs.2500/- whichever is less |
Designated Officer |
|||
Delay in providing public Service |
Rs.50/- each day or Rs.2500/- whichever is less |
Designated Officer |
|||
Deficiency in public service provided |
Rs.500/- |
Designated Officer |
|||
Non-Compliance of Order |
Not less than Rs.1000/- maximum Rs.5000/- |
Designated Officer |
|||
Failed to decide Appeal with in time limit |
Not less than Rs.1000/- maximum Rs.5000/- |
Appellate Authority |
|||
Compensation maximum- 60% of Penalty imposed under Section 14 |