During the COVID-19 pandemic, the CMC, vide resolution dated June 4, 2021, decided to keep in abeyance the sanitation fee of Rs 60 per household per month for the period from April 1, 2021 to March 31, 2022. It was also decided that the sanitation charges would continue to be collected at the old rate of Rs one per day.
The audit, however, observed in October 2025 that despite the pandemic period ending in March 2022, the sanitation fee of Rs 60 per household per month, as notified by the UDD, was not levied and collected by the CMC. The short collection of sanitation fees during the period 2022-25, as worked out by the audit, amounted to Rs 67.11 lakh.
Incidentally, the municipality stated in October 2025 that the reduction in the sanitation fee during the pandemic period was carried out without the approval of the administrative department. That’s not all. The audit further observed that after the reduction in the rate, the same has yet to be enhanced as of October 2025.
While rejecting the reply from the CMC, the audit pointed out that the municipality has admitted that the reduction in sanitation fees was made without approval of the administrative department and that the notified rate has not been restored till October 2025.
“Thus, contravention of the provisions of the Goa Municipalities Act and non-revision of the sanitation fees post-pandemic period, as notified by the Urban Development Department, resulted in short collection of sanitation fees of Rs 67.11 lakh and loss of revenue to the government,” the report stated.
The audit added: “Section 101(2) of the Goa Municipalities Act, 1968 mandates that all municipalities levy a consolidated property tax comprising (a) general tax, (b) general water tax, (c) lighting tax, and (d) general sanitary tax. Further, Section 304 of the Act provides that if a Council fails to comply with any order issued by the Government or any other competent authority under the Act or the rules or bye-laws, the Government may enforce such order, and the costs incurred shall be recovered from the Council.”
CMC Chief Officer Vimod Dalal told The Goan that the civic body has initiated the recovery drive as per the instructions of the Director of Municipal Administration.
“The audit has clearly stated that the short collection of sanitation fees pegged at around Rs 67.11 lakh has resulted in a loss of revenue,” he said.
