Regulation of Tax and Contribution Litigation

In reply to Starred Question No. 568 raised in the Goa Legislative Assembly on 5th July 1995 by late Shri Manohar Parrikar, the then Law Minister Shri Dominic Fernandes informed the House that a total of 43 Portuguese enactments continued to remain in force in the State of Goa. The particulars of those laws were furnished in Annexure I appended to the said reply. The present Legislative Diploma No. 1635 dated 12-4-1956 are mentioned at Serial No. 25 in the said list.

As no authoritative English translation of this Legislative Diploma No. 1635 dated 12-4-1956 was available in the public domain, Goa Kaido, with the assistance of Artificial Intelligence, has undertaken the task of preparing its English rendering with a view to making all such Portuguese enactments, referred to in the aforesaid Assembly Question, accessible to readers, legal researchers, academicians and members of the public.

By this Legislative Diploma No. 1635 dated 12-4-1956 standardized tax litigation in the State of Goa (India), replacing obsolete boards with specialized Treasury Departments. It guarantees taxpayer rights through formal complaint processes, appeals to the Administrative Court, and clear evidentiary rules, ensuring an expeditious, judicialized resolution for tax disputes and transgressions.

Accordingly, for the benefit of readers and researchers, this publication incorporates the English translation of the principal provisions of the present Legislative Diploma No. 1635 dated 12-4-1956 in the Notification File, together with the original Portuguese text as published in the Official Gazette in the Act File, so as to facilitate reference, preservation and comparative study.