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Section42
The Goa Value Added Tax Act, 2005

Power to Transfer Proceedings

In force Act 9 of 2005 As on 19 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

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 42 of the Goa Value Added Tax Act, 2005 deals with power to Transfer Proceedings. The Commissioner may, after giving the parties a reasonable opportunity of being heard in the matter, wherever it is possible so to do, by order in writing recording therein his reasons for doing so, transfer any pending proceedings or class of proceedings under any provision of this Act, from himse

(1) The Commissioner may, after giving the parties a reasonable opportunity of being heard in the matter, wherever it is possible so to do, by order in writing recording therein his reasons for doing so, transfer any pending proceedings or class of proceedings under any provision of this Act, from himself to any other officer and he may likewise transfer any such proceedings including a proceeding pending with any officer or already transferred under this section from any officer to any other officer whether with or without concurrent jurisdiction or to himself.

(2) For the purpose of this section, any proceedings shall be deemed to have commenced only when any authority having appropriate jurisdiction issues notice under the provisions of this Act, rules or notifications and the proceedings shall be deemed to be pending only after issue of such notice.

(3) Where no proceedings are pending before any authority, then any authority having appropriate jurisdiction over a person or dealer, may initiate and complete any proceedings whatsoever.

Explanation :- In this section, the word "proceedings" in relation to any dealer means all proceedings under this Act in respect of any year, which may be pending on the date of such order or which may have been completed on or before such date, and includes also all proceedings under this Act which may be commenced after the date of such order in respect of the said year in relation to such dealer.

Section 42, The Goa Value Added Tax Act, 2005 (Act 9 of 2005).

Questions about Section 42

What does Section 42 of the Goa Value Added Tax Act deal with?

Section 42 of the Goa Value Added Tax Act is headed "Power to Transfer Proceedings". The Commissioner may, after giving the parties a reasonable opportunity of being heard in the matter, wherever it is possible so to do, by order in writing recording therein his reasons for doing so, transfer any pending proceedings or class of proceedings under any provision of this Act, from himse

How do I find court cases under Section 42 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 42, section 42 Goa Value Added Tax Act, section 42 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.

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.