Panaji: The captain of ports (CoP) introduced a penalty interest of 1% per month on overdue tax payments by barge owners, bringing a long-absent enforcement mechanism to a four-decade-old taxation framework. It has amended the Goa Barge (Taxation on Goods) Rules, 1987 to introduce a new provision that governs tax payment obligations.The amendment fills a notable gap in the existing framework. The Goa Barge (Taxation on Goods) Act, 1985 has governed the taxation of goods, particularly iron ore, transported by barges in Goa’s waterways for over four decades, but the rules framed under it in 1987 contained no provision for interest or penalty in the event of delayed tax payment.Captain of ports Octavio Rodrigues said that no objections or suggestions were received within the stipulated period against the draft rules, clearing the way for the rules to be finalised and notified.The amendment addresses this by making interest on overdue amounts automatic and computable from the date of default.Barge transportation remains a significant mode of moving iron ore, sand, coal and other minor minerals along Goa’s river network, particularly the Mandovi and Zuari rivers. The introduction of an interest clause is expected to improve tax compliance among barge owners and strengthen revenue recovery for the state from this sector.According to the rules, every barge owner is required to file quarterly returns for cargo transported through the Cumbharjua canal and the two rivers. The quantity of goods carried by a barge shall be determined on the basis of the dead weight carrying capacity of the barge.
