GOA PUBLIC
LIBRARIES (AMENDMENT AND VALIDATION) ACT, 2013 THE GOA PUBLIC LIBRARIES (AMENDMENT AND VALIDATION) ACT, 2013 [ Act No. 21 of 2013] [28th October, 2013] An ACT
further to amend the Goa Public Libraries Act, 1993 (Goa Act No. 14 of 1995)
and to validate the levy and collection of library cess. BE it enacted by the
Legislative Assembly of Goa in the Sixty-fourth Year of the Republic of India
as follows:-- (1)
This Act may be called the Goa Public Libraries (Amendment and
Validation) Act, 2013. (2)
It shall be deemed to have come into force on the 28th day of
July, 2009. In section 18 of the Goa
Public Libraries Act, 1993 (Goa Act No. 14 of 1995) (hereinafter referred to as
the "principal Act"), for sub-section (1), the following sub-section
shall be substituted, namely:-- "(1) The Government
shall, by notification in the Official Gazette, levy a library cess, at such
rate as may be specified therein, in the form of a surcharge on the excise duty
or other duties or any fees payable on Indian made foreign liquor, foreign
liquor, beer and/or wine under the Goa Excise Duty Act, 1964 (Act 5 of
1964).". (1)
Notwithstanding anything contained in any judgment, decree or
order of any Court, Tribunal or other authority to the contrary,-- (a)
the Government Notification No. 1/1//2008-Fin (R&C) dated 28-07-2009,
published in the Official Gazette, Extraordinary No. 2, Series I No. 17 dated
29-07-2009; (b)
the Government Notification No. 1//3/2011-Fin (R&C)/Part dated
09-12-2011, published in the Official Gazette, Extraordinary, Series I No. 36
dated 09-12-2011; (c)
any library cess levied or collected or purported to have been
levied or collected under the said notifications; and (d)
any action taken or thing done in relation to such levy or
collection under the provisions of the principal Act, shall, for all purposes,
be deemed to be and to have always been validly issued or levied or collected
or taken or done, as the case may be, in accordance with the provisions of
section 18 of the principal Act as amended by this Act, and accordingly,-- (i)
no suit or other proceeding shall lie or be maintained or
continued in any Court or before any Tribunal, officer or other authority, for
the refund of any library cess so paid; (ii)
no Court, Tribunal, officer or other authority shall enforce any
decree or order directing the refund of any library cess so collected; (iii)
any library cess levied or purported to have been levied but not
collected, may be recovered under the principal Act as amended by this Act; and (iv)
anything done or any action taken or purported to have been done
or taken, under or for the purposes of the principal Act and/or under the said
notifications, shall be deemed to have been validly done or taken in accordance
with law as if the provisions of section 18 of the principal Act, as amended by
this Act, had been in force at all material times. (2)
For the removal of doubts, it is hereby declared that nothing in
sub-section (1) shall be construed as preventing a person,-- (a)
from questioning in accordance with the provisions of the
principal Act, as amended by this Act, or the said notifications, the levy or
collection of library cess referred to in sub-section (1); or (b)
from claiming refund of any library cess paid by him in excess of
the amount due from him under the principal Act, as amended by this Act, or the
said notifications. (1)
The Goa Public Libraries (Amendment and Validation) Ordinance, 2013
(Ordinance No. 2 of 2013) is hereby repealed. (2)
Notwithstanding such repeal, anything done or any action taken
under the principal Act, as amended by the said Ordinance, shall be deemed to
have been done or taken under the principal Act, as amended by this Act.
Preamble - GOA PUBLIC LIBRARIES (AMENDMENT AND VALIDATION) ACT,
2013PREAMBLE