FORM 15 (See rule 22) Notice for forfeiture and for imposing penalty under section 18 of the Goa Tax on Luxuries, 1988 To, ............ ............ ............ Luxury Tax Registration No. ..... Gentlemen/ Sir/ Madam, Whereas, I have reason to believe that during the period from ...... to ..... *(a) *(i) you have collected by way of tax a sum of Rs. .... which you are not liable to pay. OR *(ii) not being a registered hotelier, you have collected by way of tax in contravention of section 24 of the said Act. OR *(iii) being a registered hotelier, you have collected by way of tax a sum of Rs. ..... in excess of amount of tax payable by you, in contravention of section 24 of the said Act. OR *(b) *(i) being a hotelier liable to pay tax under the said Act, you have failed to keep a true account of your turnover of receipts. OR *(ii) being a hotelier who was required to do so by notice served on you by the Commissioner, you have failed to keep a true account of your turnover of receipts. OR *(iii) you have failed, even though directed so to do under section 26 to keep any accounts or records in accordance with such directions. You are hereby directed to attend on ....(date)...... at (time) ..... (place) .... and to show cause why ..... *(1) a sum of Rs. .....or such other sum as may be finally determined as collected by you by way of tax in contravention of section 24 should not be forfeited, and/or *(2) a penalty under sub-section (1) of section 17 of the said Act, should not be imposed on you. Your's faithfully, Seal ... Dated ..... Signature .... Place ...... Designation ... * Strike out whichever is not required.
