In pursuance of entry (26) of Schedule 'C' appended to the Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005), the Government of Goa hereby notifies the following conditions for the purpose of the said entry (26), namely:-

(i) The defence personnel (hereinafter referred to as the "applicant") who intends to avail the benefit of the rate of tax under the said entry (26) shall be a permanent resident of the State of Goa or shall have regular posting in the State of Goa in any of the Defence Wings of the Indian Armed Forces on the day of purchase of the Motor Car or on the day of his filing an application for the purchase of the Motor Car with the Department of Commercial Taxes.

(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.

(iii) The Commissioner or the Assistant Commissioner of Commercial Taxes, upon receipt of an application and upon due verification of the same, shall, within three days, approve or reject the same. Upon approval the Commissioner or the Assistant Commissioner shall issue a certificate of concession directly to the Vehicle dealer and shall also endorse a copy to the applicant and the Registering Authority.

(iv) In case, the applicant desires to sell or transfer the motor car within a period of three years from the date of purchase, then, the applicant shall refund to the Government, the difference amount of Value Added Tax benefit, which amount shall be determined pro-rata by the Commissioner of Commercial Taxes or the Assistant Commissioner so authorized for the purpose and shall obtain a certificate to that effect.

(v) The authorized dealer of a motor car shall grant the concessional rate only upon the receipt of certificate of concession from the Commissioner of the Assistant Commissioner of Commercial Taxes and shall invariably record the number and date of such certificate in the invoice/cash memo so issued for such sales and furnish the attested copies thereof to the applicant alongwith the quarterly returns.

(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.

Explanation:- The term 'motor car' means a 'motor car' as defined in clause (26) of section 2 of the Motor Vehicles Act, 1988 (Central Act 59 of 1988).

This Notification shall come into force from the date of it's publication in the Official Gazette.

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

Ajit S. Pawaskar,

Under Secretary, Finance (R&C).