State Act

The Goa Barge Tax Act, 1973

9. Refund of tax. -Where a tax on any barge has been paid for any period and it is proved to the satisfaction of the taxation authority that the barge has not been used during the whole of that period or a continuous part thereof not being less than six continuous months, a refund shall be made of such portion of the tax and subject to such conditions as may be prescribed.