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Section23
The Goa Value Added Tax Act, 2005

Dealer to declare the name of Manager of Business and Permanent Account Number

In force Act 9 of 2005 As on 20 Oct 2026

Read from the scanned gazette. India Code publishes no text for this Act, so the text below was read from the Government's own scan by machine and split into sections by its numbering. It has not been checked against the page word by word. Where it matters, read the scan. Read the scan.

Act 9 of 2005 Cited by 1 provision

Read from the scanned gazette. India Code publishes no text for this Act, so this text was read from the Government's own scan by machine and split into sections by its numbering. It has not been checked against the page word by word. Where it matters, read the scan. Read the scan.

Section 23 of the Goa Value Added Tax Act, 2005 deals with dealer to declare the name of Manager of Business and Permanent Account Number. Every dealer, who is liable to pay tax, and who is a Hindu undivided family, or an association of persons, club or society or firm or company, or who is engaged in business as the guardian or trustee or otherwise on behalf of another person, shall, within the period prescribed send to the authority

(1) Every dealer, who is liable to pay tax, and who is a Hindu undivided family, or an association of persons, club or society or firm or company, or who is engaged in business as the guardian or trustee or otherwise on behalf of another person, shall, within the period prescribed send to the authority prescribed, a declaration in the manner prescribed stating the name of the person or persons who shall be deemed to be the manager or managers of such dealer's business for the purposes of this Act. Such declaration may be revised from time to time. 59[(2) Every dealer registered under this Act shall furnish the Permanent Account Number (PAN) obtained by him under the Income Tax Act, 1961 (Central Act 43 of 1961) within such period and to such authority, as may be notified by the Commissioner in the Official Gazette, for the purpose of incorporating it in the registration records.] 60[(3) Every person or dealer liable to pay tax under this Act and who applies for registration under sub-section (1), sub-section (3) or sub-section (9) of section 18 shall furnish a self-attested photocopy of the card containing his Permanent Account Number (PAN) obtained by him under the Income Tax Act, 1961 (Central Act 43 of 1961) alongwith the application for registration.] CHAPTER V

Section 23, The Goa Value Added Tax Act, 2005 (Act 9 of 2005).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. s. 18 Registration

Referred to by 1

  1. s. 18 Registration

Questions about Section 23

What does Section 23 of the Goa Value Added Tax Act deal with?

Section 23 of the Goa Value Added Tax Act is headed "Dealer to declare the name of Manager of Business and Permanent Account Number". Every dealer, who is liable to pay tax, and who is a Hindu undivided family, or an association of persons, club or society or firm or company, or who is engaged in business as the guardian or trustee or otherwise on behalf of another person, shall, within the period prescribed send to the authority

How do I find court cases under Section 23 of the Goa Value Added Tax Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Goa Value Added Tax Act 23, section 23 Goa Value Added Tax Act, section 23 of the Goa Value Added Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 23 of the Goa Value Added Tax Act, and has it changed?

Its own text turns on section 18 (Registration), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When was the Goa Value Added Tax Act enacted?

Goa Value Added Tax Act was enacted in 2005 as Act 9 of 2005. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/815e79c6-9f4c-454d-afef-18e4b51d9bb5.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/09a58e4a-d500-4ce0-9bf2-cb825d4481ef/content). This page is not a substitute for legal advice.