As soon as the building is ready for occupation, the licensee should obtain first, the certificate from the Project Engineer that the building is complete in all respects in accordance with the approved plans and that the said building is ready for occupation. The licensee, thereafter, shall approach the Panchayat for grant of occupancy certificate which will be referred by the village panchayat to the Technical Officer for his opinion. A copy of the file shall also be forwarded to the Town and Country Planning Department for their approval. Once the Technical Officer and the Town Planner grants clearance for issue of occupancy certificate, the case shall be referred to the Block Development Officer for payment of the infrastructure tax if the built up area exceeds 100 sq. mts. The rate of tax is presently charged @ Rs. 40/- per sq. m. on the floor area as per the rates notified under the provisions of Goa Tax on Infrastructure Act, 1997. After payment of the infrastructure tax, the Panchayat Secretary shall issue the Occupancy Certificate pursuant to the resolution of the Panchayat.