Read: Government Notification No. 4/5/2005--Fin (R&C)(106) dated 13-05-2013, published in the Official Gazette, Series I No. 7 dated 16-05-2013.

In pursuance of entry (26) of Schedule 'C' appended to the Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005), read with section 21 of the General Clauses Act, 1897 (Central Act 10 of 1897), the Government of Goa hereby amends the Government Notification No. 4/5/ /2005-Fin(R&C)(106) dated 13-05-2013, published in the Official Gazette, Series I No. 7 dated 16-05-2013 (hereinafter referred to as the "said Notification" as follows, namely:-

In the said Notification,-

(i) for the existing clause (ii), the following clause shall be substituted, namely:-

"(ii) The applicant shall file an application with the Commissioner or the Assistant Commissioner of Commercial Taxes authorized by the Commissioner for the purpose, enclosing therewith a copy of quotation/proforma invoice detailing the name and address of the dealer, the make, model and variant of the motor car, etc. and a certificate issued by:-

(a) the Goa Area Head in any of the Defence Wing of the Indian Armed Forces, such as Flag Officer Goa Area (FOGA), in case of applicant serving in the State of Goa;

(b) the State Area Head in any of the Defence Wing of the Indian Armed Forces, such as Flag Officer, in case of applicant being permanent resident of the State of Goa, serving outside the State; alongwith residential certificate issued by the concerned Mamlatdar where the applicant normally resides;

(c) the Secretary of Rajya Sainik Board, in case of Ex-Serviceman or applicant who has retired from service, alongwith residential certificate issued by the concerned Mamlatdar where the applicant normally resides, confirming and certifying that the applicant fulfills all the conditions stipulated in this Notification."

(ii) in clause (v), for the words "of" appearing after the words "the Commissioner" and before the words "the Assistant Commissioner of Commercial Taxes" the word "or" shall be substituted; and

(iii) after clause (v), the following clause shall be inserted, namely:-

"(vi) The benefit of reduced rate of tax under entry (26), shall not be available to the applicant claiming such benefit at the subsequent occasion, for a period of five years from the date of issue of certificate by the Commissioner."

This Notification shall come into force from the date of its publication in the Official Gazette.

By order and in the name of the Governor of Goa.

Ajit S. Pawaskar,

Under Secretary, Finance (R&C).