LexThe Goa Motor Vehicles Tax Act, 1974
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The Goa Motor Vehicles Tax Act, 1974
1. The Goa, Daman and Diu Motor Vehicles Tax Act, 1974 (Act No. 8 of 1974) [23rd
May, 1974] published in the Official Gazette, Series I No. 9 dated 30-5-1974.
2. The Goa, Daman and Diu Motor Vehicles Tax (Amendment) Act, 1976 (Act No. 19
of 1976) published in the Official Gazette, Series I No.33 dated 11 -11-1976, and came
into force at once.
3. The Goa, Daman and Diu Motor Vehicles Tax (Amendment) Act, 1985 (Act No. 5 of
1985) published in the Official Gazette, Series I No. 52 dated 30 -3-1985, and came into
force w.e.f. 01-04-1985.
4. The Goa, Motor Vehicles Tax (Amendment) Act, 1988 (Act No. 5 of 88) published in
the Official Gazette, Series I No. 4 dated 28 -4-1988, and came into force w.e.f. 01 -05-
1988.
5. The Goa Motor Vehicles Tax (Amendment) Act, 1988 (Act No. 19 of 1988) published
in the Official Gazette, Series I No. 23 dated 12 -9-88, and came into force w.e.f. 01 -05-
1988.
6. The Goa Motor Vehicles Tax (Amendment) Act, 1990 (Act No. 17 of 1990) published
in the Official Gazette, Series I No. 26 dated 27-9-1990, and came into force at once.
7. The Goa Motor Vehicles Tax (Amendment) Act, 1993 (Act No. 8 of 1993) published
in the Official Gazette, Series I No. 52 dated 31-3-1993, and came into force w.e.f. 01-04-
1993.
8. The Goa, Daman and Diu Motor Vehicles Tax (Amendment) Act, 1995 (Act No. 7 of
1995) published in the Official Gazette, Series I No. 52 dated 31 -3-1995, and came into
force w.e.f. 01-04-1995.
9. The Goa, Daman and Diu Motor Vehicles Tax (Amendment) Act, 1995 (Act No. 10
of 1995) published in the Official Gazette, Series I No. 4 dated 28 -4-1995, and came into
force w.e.f. 16-08-1994.
10. The Goa Motor Vehicles Tax (Amendment) Act, 1997 (Act No. 7 of 1997) published
in the Official Gazette, Series I No. 52 dated 31-3-1997, and came into force w.e.f. 01-04-
1997.
11. The Goa Motor Vehicles Tax (Amendment) Act, 1998 (Act No. 13 of 1998) published
in the Official Gazette, Series I No. 52 dated 31-3-1998, and came into force w.e.f. 01-04-
1998.
12. The Goa Motor Vehicles Tax (Amendment) Act, 2000 (Act No. 4 of 2000) published
in the Official Gazette, Series I No. 6 dated 11.5.2000, and came into force w.e.f. 05 -11-
1999.
13. The Goa Motor Vehicles Tax (Amendment) Act, 2003 (Act No . 16 of 2003) published
in the Official Gazette, Series I No. 7 dated 19.5.2003, and came into force at once.
14. The Goa Motor Vehicles Tax (Amendment) Act, 2004 (Act No. 18 of 2004) published
in the Official Gazette, Series I No. 21 dated 24-8-2004, and came into force at once.
15. The Goa Motor Vehicles Tax (Amendment) Act, 2005 (Act No. 17 of 2005) published
in the Official Gazette, Series I No. 29 dated 21-10-2005, and came into force at once.
16. The Goa Motor Vehicles Tax (Amendment) Act, 2008 (Act No. 8 of 2008) published
in the Official Gazette, Series I No. 5 dated 7-5-2008, and came into force at once.
17. The Goa Motor Vehicles Tax (Amendment) Act, 2012 (Act No. 9 of 2012)[22-8-2012]
published in the Official Gazette, Series I No. 21(Extraordinary -2) dated 27-8-2012, and
came into force at once.
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18. The Goa Motor Vehicles Tax (Amendment) Act, 2013 (Act No. 18 of 2013) [28 -5-
2013] published in the Official Gazette, Series I No. 8(Extraordinary-4) dated 29-5-2013,
and came into force 1[w.e.f. 1st day of August,2013].
19. The Goa Motor Vehicles Tax (Amendment) Act, 2014 (Act No. 1 of 2014) [17-2-
2014] published in the Official Gazette, Series I No. 46 (Extraordinary) dated 19 -2-2014,
and came into force w.e.f. 1st day of August, 2013.
20. The Goa Motor Vehicles Tax (Amendment) Act, 2015 (Act No. 17 of 2015) [16 -9-
2015] published in the Official Gazette, Series I No. 26 (Extraordinary No.2) dated 29 -9-
2015, and came into force w.e.f. 7th day of July, 2015.
21. The Goa Motor Vehicles Tax (Amendment) Act, 2016 (Act No. 21 of 2016) [15 -9-
2016] published in the Official Gazette, Series I No. 24 (Extraordinary No.2) dated 21 -9-
2016, and came into force at once.
22. The Goa Motor Vehicles Tax (Amendment) Act No.6 of 2017) published in the
Official Gazette, Series I No. 11 (Extraordinary) dated 19 -62017, and came into force on
19th day of April, 2017.
23. The Goa Motor Vehicles Tax (Amendment) Ordinance, 2019; published in the
Official Gazette, Series I No. 29 (Extraordinary) dated 17 -10-2019, and came into force
at once and will remain in force till 31st December, 2019.
24. The Goa Motor Vehicles Tax (Amendment) Act 2020 (Act No. 6 of 2020) [04 -04-
2020]; published in the Official Gazette, Series I No. 1 (Extraordinary-2) dated 8-4-2020,
and came into force at once.
25. The Goa Motor Vehicles Tax (2 nd Amendment) Act 2020 (Act No. 7 of 2020) [17 -04-
2020]; published in the Official Gazette, Series I No. 3 (Extraordinary) dated 21 -4-2020,
and came into force on the 1st day of January, 2020.
26. The Goa Motor Vehicles Tax (3rd Amendment) Act 2020 (Act No. 11 of 2020) [12 -
08-2020]; published in the Official Gazette, Series I No. 20 (Extraordinary-2) dated 17-8-
2020, and came into force on the 19-4-2017.
27. The Goa Motor Vehicles Tax (Amendment) Act, 2021 (Act No. 7 of 2021); published
in the Official Gazette, Series I No. 46 (Extraordinary-2) dated 17-2-2021, and it shall
be deemed to have come into force on the 18th day of December, 2020.
28. The Goa Laws Amen dment Act 2021(Goa Act No.20 of 2021) published in the
Official Gazette Series-I No. 23(Extraordinary-3) dated 3-9-2021 and came into force
at once.
29. The Goa Motor Vehicles Tax (Amendment) Act, 2024 (Act No. 5 of 2024)
[26-02-2024] ; published in the Official Gazette, Series I No. 48 (Extraordinary) dated
1-3-2024, and it shall be deemed to have come into force on the 15th day of December,
2023.
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GOVERNMENT OF GOA
Law and Judiciary Department
Notification
LD/Bill/16/74
The following Act passed by the Legislative Assembly of Goa which received the
assent of the Administrator of Goa on 23rd May, 1974 is hereby published for general
information.
M. S. Borkar, Under Secretary (Law).
Panaji, 24th May, 1974.
The Goa Motor Vehicles Tax Act, 1974
(Act No. 8 of 1974) [23rd May, 1974]
An
Act
to consolidate and amend the law relating to the taxation of Motor Vehicles in the Union
territory of Goa and to provide for certain other matters.
Be it enacted by the Legislative Assembly of Goa, Daman and Diu in the Twenty-fifth
Year of the Republic of India as follows:—
1. Short title, extent and commencement.— (1) This Act may be called the Goa
2[Omitted] Motor Vehicles Tax Act, 1974.
(2) It extends to the whole State of Goa.
(3) It shall come into force on such date as the Government may, by notification in the
Official Gazette, appoint.
2. Definitions.— In this Act, unless the context otherwise requires,—
3[(1) —cost of the motor vehicle means,—
a) the cost as per purchase invoice of the motor vehicle issued by its manufacturer and
shall include the basic manufacturing cost, excise duty, sales tax/value added tax/goods
and services tax payable in the State of Goa, in relation to motor vehicle manufactured in
India or
b) the cost as per landed value of the motor vehicle consisting of assessable value
under the Customs Act, 1962 (Act No. 52 of 1962) and the customs duty paid thereupon
including additional duty paid, if any, as endorsed in the bill of entry by the Customs
Department in the State of Goa, in relation to motor vehicle imported into India,
irrespective of its place of manufacture.
Explanation:— Discount offered by the manufacturer or dealer shall not be deducted
from cost of the motor vehicle]
4[(1A)] “Government” means the Administrator of the Union territory of Goa, Daman
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and Diu appointed by the President under Article 239 of the Constitution;
(2) “prescribed” means prescribed by rules made under this Act;
(3) “quarter” means a period of three months commencing on the first day of April, the
first day of July, the first day of October or the first day of January, of each year; and the
term “quarterly” shall be construed accordingly;
(4) “registered owner” means the person in whose name a motor vehicle
is registered under the Motor Vehicles Act, 1939;
(Central Act of
1939).
(5) “tax” means a tax imposed under this Act;
(6) “Taxation Authority” or “Authority” means such officer or authority as the
Government may, by notification in the Official Gazette, appoint to be the Taxation
Authority for the whole of the Union territory or for any area for the purposes of this Act,
and more than one officer or authority may be appointed for the whole of the Union
territory or for any area;
(7) “tax licence” means a licence issued under section 5 indicating therein the rate at
which the tax is leviable and the periods for which the tax has been paid;
(8) “tax token” means a token issued under section 5 indicating therein that the amount
of tax has been paid, and includes a fresh tax token issued in place of the original token
under this Act;
5[(8a) “transport vehicles” means public service vehicle, a goods carriage, an
educational institution bus or a private service vehicle.]
(9) “Union territory” means the Union territory of Goa, Daman and Diu;
(10) “year” means the financial year;
(11) other words and expressions used but not defined in this Act shall
have the meanings respectively assigned to them in the Motor Vehicles Act,
1939.
(Central Act
4 of 1939).
3. Levy of tax. — (1) A tax shall be leviable 6[on every motor vehicle used or kept for
use in the State at such rates not exceeding the rates specified in the Schedule Part ‘A’ to
this Act, and on every motor vehicle other than transport vehicle used or kept for use in
the State at such rates not exceeding the rates specified in the Schedule Part ‘B’ t o this
Act] as the Government may, by notification in the Official Gazette, specify:
Provided that in the case of motor vehicles kept by a dealer in or
manufacturer of, such vehicles for the purposes of trade, the tax shall be
payable by such dealer or ma nufacturer on such vehicles which under the
rules made under the Motor Vehicles Act, 1939, have been permitted to be
used on the road whether under a trade certificate or under a temporary
registration.
(Central Act
4 of 1939).
Provided also that the Government may, in respect of any motor vehicle or class of
vehicles prescribed by rule or order that tax in respect of such vehicle or class of motor
vehicles shall be levied for periods less than a quarter for which such vehicle or class of
vehicles has been kept for use in the Union territory and whereupon tax shall be paid in
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respect of such vehicles or class of vehicles at such rate as may be prescribed for periods
less than a quarter, so however that it shall not proportionately be in excess of the annual
rate.
7[Omitted]
8[Provided also that no tax shall be leviable under this section on any transport vehicle
for the period 01 -04-2020 to 30 -09-2020, except the transport vehicle which has already
paid onetime tax at the time of registration:
Provided also that if tax is already paid under this section by any transport vehicle
for the period 01-04-2020 to 30-09-2020, it shall be adjusted towards the tax payable
in respect of same transport vehicle in future.].
(2) Except during any period for which the taxation authority has, in the prescribed
manner, certified that a motor vehicle was not used or kept for use in the Union territory,
the registered owner, or any person having possession or control of a motor vehicle of
which the certificate of registration is current, shall for the purposes of this Act, be
deemed to use or keep such vehicle for use in the Union territory.
(3) 9[In the case of motor vehicles in respect of which any reciprocal arrangement
relating to taxation has been entered into between the Government of Goa and any other
State Government or in respect of which a ny special Scheme has been formulated by the
Central Government, the levy and collection of tax either in the form of composite fee or
otherwise shall, notwithstanding anything contained in this Act, be in accordance with the
terms and conditions of such reciprocal arrangement or special Scheme.]
10[3-A Levy of Green Tax. — There shall be levied and collected a cess called “green
tax” in addition to the tax levied under this Act, on the motor vehicles suitable for use on
road as specified in column (2) of the Table below, at the rates specified in column (3)
thereof, for the purpose of implementation of various measures to control air pollution.
11[TABLE
Sr.
No.
Class and age of the vehicle Rate of cess in rupees
(1) (2) (3)
(1) Vehicle which has completed 15 years from the
date of its initial registration, at the time of
renewal of Certificate of Registration as per sub-
section (10) of section 41 or at the time of
renewal of fitness certificate issued under section
56 of the Motor Vehicles Act, 1988 (Central Act
59 of 1988), as the case may be,—
(a) Motor cycle 12[Rs. 1,100/-
(b) Auto Rickshaw Rs. 1,320/-
(c) Light Motor Vehicle Rs. 1,760/-
(d) Light Commercial Vehicle Rs. 2,200/-
(e) Medium Motor Vehicle Rs. 2,640/-
(f) Heavy Motor vehicle Rs. 4,400/-]
13[3-B. Levy of infrastructure development cess. — There shall be levied and collected a
one-time cess called “infrastructure development cess”, in addition to the tax levied under
this Act, on a new luxury motor car, at the rate specified below, at the time of it’s
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registration, for the purpose of infrastructure development of the State of Goa.
(i) Motor car priced Rs. 10.00 lakhs and upto Rs. 20.00 lakhs — Rs. 14[15,000/-]
(ii) Motor car priced above Rs. 20.00 lakhs and upto Rs. 40.00 lakhs — Rs. 15 [50,000/-]
(iii) Motor car priced above Rs. 40.00 lakhs and upto Rs. 60.00 lakhs — Rs. 16 [1,00,000/-]
(iv) Motor car priced above Rs. 60.00 lakhs — Rs. 17[1, 25,000/-.]
Explanation: — For the purposes of this section, the expression “motor car” shall have
the same meaning as assigned to it in clause (26) of section 2 of the Motor Vehicles Act,
1988 (Central Act 59 of 1988), as amended from time to time, and expression “a new
luxury motor car” shall mean a newly purchased motor car priced Rs. 10 lakhs or above.]
4. 18[Payment of tax. — (1) The tax levied under section 3 shall be paid in advance a
year by every registered owner, or person having possession or control of the motor
vehicle and on such payment, he shall be granted a tax licence:
Provided that the tax levied under sub-section (3) of section 3 shall be paid in respect
of such vehicles at such rates as may be prescribed for periods less than a quarter:
Provided further that the registered owner or person having possession or control of
the motor vehicle shall, at the time of making payment of tax under this section, produce
before the authority a valid certificate of insurance in respect of the vehicle complying
with the requirements of Chapter XI of the Motor Vehicles Act, 1988 (Act 59 of 1988).]
19[Provided that the tax payable on tipper/ truck used for transportation of mineral ore,
and registered with Department of Mines, may be paid in advance either quarterly or
yearly, for obtaining tax licence for such period.
Explanation: — The tax for the quarter ly licence shall be one fourth of the tax for a
yearly licence and the period less than a quarter shall be treated as full quarter for levying
tax].
5. Issue of tax token and tax licence. — (1) when the tax leviable under section 3 in
respect of any motor vehicle is paid, the taxation authority shall determine the amount of
tax and issue to the person paying the tax—
(a) a tax token in the prescribed form, indicating therein that such tax has been paid,
and
(b) a tax licence in the prescribed form, indicating therein the rate at which the tax is
leviable and the period for which the tax has been paid.
(2) Where a tax licence has already been issued in respect of such motor vehicle, the
taxation authority shall, on payment of tax as aforesaid, cause to be made in the tax
licence an entry of any such payment.
(3) No motor vehicle liable to tax under section 3 shall be kept in the U nion territory,
unless the registered owner or the person having possession or control of such vehicle has
obtained a tax licence under sub-section (1) in respect of that vehicle.
(4) No motor vehicle liable to tax under section 3 shall be used in a public place unless
a valid tax token obtained under sub -section (1) is displayed on the vehicle in the
prescribed manner.
20[(5) Notwithstanding anything contained in the preceding sections, issue of tax
token and tax license to the person paying the tax shall not be necessary where the tax is
paid 21{under schedule Part –B of sub-section (1) of Section 3}]:
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Provided that, the Taxation Authority shall, on payment of the tax for the life time of
the vehicle cause to be made in the Registration certificate of the said vehicles an entry of
such payment.]
6. Tax to be paid along with declaration. — (1) Subject to the provisions of this
section, every registered owner, or person who has possession or control of a mo tor
vehicle used or kept for use in the Union territory shall fill up, sign and deliver, in the
manner provided in sub -section (4), a declaration, and shall, alongwith such declaration,
pay to the Taxation Authority the tax which he appears by such declara tion to be liable to
pay in respect of such vehicle.
(2) Subject to the provisions of this section, when a motor vehicle used or kept for use
in the Union territory, is altered or is proposed to be used in such manner as to render the
registered owner, or person who has possession or control of such vehicle liable to the
payment of an additional tax under section 7, such owner or person shall fill up, sign and
deliver in the manner provided in sub-section (4) an additional declaration and shall along
with s uch additional declaration (accompanied by the tax token and the tax licence in
respect of such motor vehicle), pay to the Taxation Authority the additional tax payable
under that section, which he appears by such additional declaration to be liable to pay in
respect of such vehicle.
(3) Such owner or person shall, at the time of making payment of tax under
sub-section (1), or of the additional tax under sub -section (2), produce before
the Taxation Authority a valid certificate of Insurance, in respect of the
vehicle which complies with the requirements of Chapter VIII of the Motor
Vehicles Act, 1939.
(Central Act
4 of 1939).
(4) The declaration under sub -section (1), the additional declaration under sub -section
(2), and the special declaration under sub-section (6) shall be in the prescribed form,
containing the prescribed particulars, and shall be delivered, after being duly filled up and
signed, within the prescribed time. The additional declaration shall indicate clearly also
the nature of the alte ration made in the motor vehicle, or as the case may be, the altered
use to which the vehicle is proposed to be put.
(5) On receipt of the additional tax under sub -section (2), the Taxation Authority shall
determine the amount of additional tax and shall issue to the registered owner, or person
who has possession or control, of the vehicle a fresh tax token in place of the original
token, and shall cause an entry of such payment to be made in the tax licence.
(6) The Taxation Authority may direct a special notice t o be served upon any person
requiring such person to fill up, sign and deliver to the Authority or officer named in such
notice, a form of declaration, stating whether such person is or is not liable to the
payment of any tax and to pay the tax to which he appears by such declaration to be liable
to the person named therein before the expiration of fourteen days from the date of the
service of such special notice.
(7) As soon as the special declaration under sub -section (6) is made, the Taxation
Authority shall determine the amount of tax to be paid under this Act, in respect of the
vehicle and whenever, in the opinion of the Taxation Authority the amount of tax has not
been correctly paid, the Taxation Authority shall inform the owner of the vehicle who is
in possession or control of such vehicle to pay the tax as determined by the Taxation
Authority.
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7. Payment of additional tax. — Where any motor vehicle, in respect of which a tax
has been paid, is altered during such period, or proposed to be used in such a manner as to
cause the vehicle to become a vehicle in respect of which a higher rate of tax is payable,
the registered owner or the person who is in possession or control of such vehicle shall
pay an additional tax of a sum which is equal to the difference between tax already paid
and the tax which is payable in respect of such vehicle for the period for which the higher
rate of tax is payable in consequence of its being altered or so proposed to be used and the
Taxation Authority shall not grant a fresh ta x token in respect of such vehicle so altered
or proposed to be so used until such amount of tax has been paid.
8. Liability to pay arrears of tax of persons succeeding to the ownership, possession
or control of motor vehicles. — (1) If the tax leviable in res pect of any motor vehicles
remains unpaid by any person liable for the payment thereof, and such person before
having paid the tax has transferred the ownership of such vehicle or has ceased to be in
possession or control of such vehicle, the person to who m the ownership of the vehicle
has been transferred or the person who has possession or control of such vehicle shall be
liable to pay the said tax to the Taxation Authority.
(2) Nothing contained in this section shall be deemed to affect the liability to pay the
said tax, of the person who has transferred the ownership or has ceased to be in
possession or control of such vehicle.
9. Refund of tax. — (1) Where a tax on any motor vehicle has been paid for any
period and it is proved to the satisfaction of the Taxation Authority that the vehicle has
not been used during the whole of that period or a continuous part thereof not being less
than one calendar month, a refund shall be made of such portion of the tax subject to such
conditions as may be prescribed.
22[Provided that such a refund shall be made only after adjusting the amount of refund
towards the tax payable in the succeeding year.]
(2) Where a motor vehicle in respect of which the tax has been paid is altered in such a
manner as to cause it to become a vehicle in respect of which a tax is leviable at a lower
rate, the person who has paid such tax shall be entitled on the production of a certificate
signed by a Registering Authority stating that the vehicle has been so altered to a refund
of a sum equal to the difference between the amount which would be refundable to him in
accordance with the provisions of sub -section (1), on the surrender of the tax token and
the amount of tax liable on such vehicle at the lower rate.
23[(3) Notwithstanding anything co ntained in sub -sections (1) and (2), where tax has
been paid under sub-section (4) of section 4, the registered owner who has paid such tax
shall be entitled to a refund of tax at the rate specified 24[ in part ‘C’ of the Schedule
except those registered owners who have already paid such tax during the period from
first April, 1995, to thirty–first March, 1997, the refund shall be at the rate as specified
in Part ‘D’ of the Schedule and in case of registered owners who have already paid
such tax during the period from April, 1993, to thirty -first March, 1995, the refund
shall be at the rates specified in Part ‘E’ of the Schedule and in case of registered owners
who have paid such tax prior to first day of April, 1993, the refund shall be at the rate
specified in Part ‘F’ of the Schedule.] in case of cancellation of registration of vehicle
on account of scrapping of 25{such vehicle due to accident or other causes, or removal of
the vehicle to any other State or Union territory on account of transfer of ownersh ip or
change of address}.]
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10. Destination and Utilisation for the proceeds of tax.— (1) The proceeds of the tax
recovered under this Act shall first be credited to the Consolidated Fund of the Union
territory and such proceeds, after deducting the expenses o f collection not exceeding an
amount equal to fifteen percent thereof, shall, after due appropriation made by law in this
behalf, be paid to the local authorities as contributions, in such manner as the
Government may, from time to time, determine.
(2) The contributions to the local authorities made under sub -section (1) shall be paid
in such installments, in such manner and on such dates, as the Government may, after
consulting the local authorities concerned, determine.
(3) The contributions made to a local autho rity under sub -section (1) shall be solely
spent on the construction, improvement and maintenance of roads and similar purposes.
11. Exemptions. — (1) All motor vehicles, designed and used solely for agricultural
operations on farms or farm lands, shall be exempted from the payment of tax leviable
under this Act.
(2) The Government may, subject to the provisions of any rule made in that behalf by
notification in the Official Gazette exempt either totally or partially any class of motor
vehicles other than those falling under sub-section (1) or any motor vehicles belonging to
any class of persons, from the payment of the tax.
Explanation:— For the purpose of this section the expression “agricultural operation”,
means tilling, sowing, harvesting, crushing of agricultural produce or any other similar
operation carried out for the purpose of agriculture; but does not include the
transportation of persons or materials for the purpose of agriculture or the transportation
of agricultural produce.
26[***]
12. 27[Penalty for failure to pay tax. — If the tax due in respect of any motor vehicle
has not been paid as specified in section 4 or section 7, the registered owner or the person
having the possession or control thereof shall, in addition to the payment of the tax due,
be liable to a penalty, which shall not be less than 25 percent of the tax for the defaulting
quarters; provided that the said penalty leviable on tax shall not be charged for the first
two months from the start of the financial year.]
28[Provided that, no penalty under this section shall be leviable in respect of the
tax due for the period 01 -04-2020 to 31 -03-2021, if such tax is paid on or befor e 31-03-
2021:
Provided further that if any penalty is already paid in respect of any motor
vehicle, for period 01 -04-2020 to 31 -03-2021, then it shall be adjusted towards the tax
payable in respect of same motor vehicle in future.]
13. Arrears of tax, penalty or fine recoverable as an arrear of land revenue. — Any
tax, penalty or fine due under this Act and not paid within the time specified for the same
may be recovered in the same manner as an arrear of land revenue, and the motor vehicle
in respect of which t he tax, penalty or fine is due or its accessories may be detrained and
sold, whether or not such motor vehicle or accessories are in the possession or control of
the person liable to pay the tax, penalty, or fine.
14. Power to seize and detain motor vehicles i n case of non -payment of tax. —
Without prejudice to the provisions of sections 12 and 13, where any tax due in respect of
any motor vehicle has not been paid as specified in section 4 or 7, such officer as may be
prescribed, may seize and detain the motor v ehicle in respect of which the tax is due
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under this Act and for this purpose take or cause to be taken any steps he may consider
necessary for the temporary safe custody of the vehicle, until the tax due in respect of the
vehicle is paid.
15. Transport vehicle permit to be ineffective if tax not paid. —
Notwithstanding the provisions of the Motor Vehicles Act, 1939, if the tax
or any instalment thereof due in respect of a transport vehicle is not paid
within the prescribed period the validity of the permit for the vehicle shall
become ineffective from the date of expiry of the said period until such time
as the tax is actually paid.
(Central Act
4 of 1939).
16. Appeals. — (1) Any person who is aggrieved by any order of a Taxation Authori ty
under this Act may file an appeal before such person or authority in such manner, within
such time, and on payment of such fees, as may be prescribed.
(2) The appeal shall be heard and decided in such manner as may be presented.
17. Power of police officer and the Motor Vehicles Department officers. — Any
police officer, or officers of the Motor Vehicles Department, in uniform, not below such
rank as may be prescribed by the Government in this behalf, may—
(a) enter, at any time between sunrise and sunset, any premises where he has reason
to believe that a motor vehicle is kept, or
(b) require the driver of any motor vehicle in any public place, to stop such vehicle
and cause it to remain stationary so long as may reasonably be necessary, for the
purpose of satisfying himself that the amount of the tax due in accordance with the
provisions of this Act in respect of such vehicle, has been paid.
18. Penalties. — (1) Whoever—
(a) as a registered owner or otherwise, has the possession or control of any mo tor
vehicle used or kept for use in the Union territory without having paid the amount of
the tax, or a additional tax, due in accordance with the provisions of this Act in respect
of such vehicle, or
(b) delivers a declaration or additional declaration or special declaration wherein the
particulars required by or under this Act to be therein set forth are not fully and truly
stated, or
(c) obstructs any officer in exercise of the powers conferred by clause (a) of section
17 or fails to stop the motor vehicle when required so to do by such officer under
clause (b) of that section, shall, on conviction, be punished—
(i) with fine which shall not be less than a sum equal to the quarterly tax payable
in respect of such vehicle, and which may extend to a sum equal to the an nual tax
payable in respect of such vehicle, and
(ii) in the event of such persons having been previously convicted of an offence
under this section, with fine which shall not be less than a sum equal to the tax
payable in respect of such vehicle for two quarte rs, and which may extend to a sum
equal to twice the annual tax payable in respect of such vehicle.
(2) The amount of any tax due shall be recoverable as if it were a fine.
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19. Other Penalties. — Whoever contravenes any of the provisions of this Act, if no
other penalty is elsewhere provided therein for such a contravention, shall on conviction,
be punished with fine which may extend to one hundred rupees, and in the event of such
person having been previously convicted of an offence under this Act, with fin e which
may extend to two hundred rupees.
20. Compounding of offences. — (1) The prescribed officer may either before or after
the institution of proceedings for any offence punishable under clause (a) of sub-section
(1) of section 18, accept from any person c harged with such offence by way of
composition thereof such sum of money as may be prescribed, provided that the sum is
paid within the prescribed time.
(2) On payment by such person of such sum together with the amount of tax, if any,
due, such person, if in custody, shall be set at liberty, and if any proceedings in any
criminal court have been instituted against such person in respect of the offence the
composition shall be deemed to amount to an acquittal, and no further criminal
proceedings shall be taken against such person in respect of such offence.
21. Trial of offences. — No court inferior to that of a Magistrate of the second class
shall try an offence punishable under this Act.
22. Protection of action done in good faith. — No prosecution, suit or other
proceedings shall lie against any person for anything in good faith done or intended to be
done under this Act.
23. Power to remove difficulty. — If any difficulty arises in giving effect to the
provisions of this Act, the Government may, by order published in the Government
Gazette, make such provisions not inconsistent with the provisions of this Act as may
appear to be necessary or expedient for removing the difficulty.
29[***]
24. Power to make rules. — (1) The Government may, subject to the condition of
previous publication, make rules for carrying out the purposes of this Act.
(2) In particular, and without prejudice to the generality of the foregoing provision, the
Government may make rules for all or any of the following matters, namely:—
(a) to prescribe the manner in which and the period within which the tax shall be
paid;
(b) to prescribe the form of the tax token and tax licence under section 5;
(c) to prescribe the form of declaration, additional declaration and special
declaration the particulars to be stated therein and the time within which the
declaration should be delivered under section 6;
(d) to regulate the manner in which refund of tax may be claimed under section 9;
(e) to prescribe the installments of contribution and the manner in which and the
dates on which they shall be paid under section 10 and the manner in which the
proceeds of tax shall be expended under that section;
(f) to provide for the total or partial exemption from liability to payment of the tax
in respect of any class of motor vehicl es, or such vehicles, belonging to a class of
persons, the time within which the declaration shall be made in respect of such
---12---
vehicles by such persons, the amount which shall be payable on account of such
vehicles and the token which any such vehicle shall carry under section 11, and the
manner in which the exemption may be claimed under that section;
(g) to prescribe the amount of penalty payable under section 12, the manner in
which, the time within which, and the officer to whom, such penalty shall be paid
under that section;
(h) to prescribe the authority before which, the manner in which, the time within
which, and the fee on payment of which an appeal may be filed and the manner in
which such appeal shall be heard and decided, under section 16;
(i) to prescribe the rank of officer who may exercise powers under section 17;
(j) to prescribe the manner in which tax token shall be displayed;
(k) to provide for the supply of information regarding payment of tax and prescribe
a fee therefor;
(l) any other matter which is required to be, or may be prescribed.
(3) A rule made under this section may provide that the contravention of any of the
provisions thereof shall be punishable with fine, which may extend to two hundred
rupees.
(4) All rules made under this section shall be published in the Official Gazette.
(5) Every rule made under this section shall be laid as soon as may be after it is made
before the Legislative Assembly of Goa, Daman and Diu while it is in session for a total
period of thirty days which may be comprised in one session or in two successive
sessions, and if, before the expiry of the session in which it is so laid or the session
immediately following, the Assembly agrees in making any modification in any such rule
or the Legislative Assembly ag rees that the rule should not be made, the rule shall,
thereafter have effect only in such modified form or be of no effect, as the case may be,
so, however, that any such modification or annulment shall be without prejudice to the
validity of anything previously done under that rule.
25. Repeal and savings. — On the commencement of this Act, the Punjab Motor
Vehicles Taxation Act, 1924 as extended to the Union territory of Goa, Daman and Diu
shall stand repealed:
Provided that such repeal shall not affect:—
(a) the previous operation of the law so repealed or anything duly done or suffered
thereunder;
(b) any right, privilege, obligation or liability acquired, accrued or incurred under
the law so repealed;
(c) any penalty, forfeiture, or punishment incurred in respect of any offence
committed against the law so repealed; or
(d) any investigation, legal proceedings, or remedy in respect of any such right,
privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid; and any
such investigation, legal proceedings or remedy may be instituted, continued, or
enforced, and any such penalty, forfeiture and punishment may be imposed as if this
Act had not been passed:
---13---
Provided further that, subject to the preceding proviso, anything, done or any action
taken (including any rules made) under the Punjab Motor Vehicles Taxation Act, 1924 as
extended to the Union territory of Goa, Daman and Diu, or any notification or orders
issued, rate of tax fixed, the levy, assessment whether provisional or final and collectio n
of tax made, tax token or tax licences issued or surrendered, exemption granted,
application for refund of tax made or refund paid, declaration delivered; under the said
law shall, in so far as it is not inconsistent with the provisions of this Act, be d eemed to
have been done or taken under the corresponding provisions of this Act, and shall
continue to be in force accordingly unless and until superseded by anything done or any
action taken under this Act:
Provided also that, subject to the preceding pro visos, any tax imposed or recovered
under the provisions of the Punjab Motor Vehicles Taxation Act, 1924 as extended to the
Union territory of Goa, Daman and Diu shall be deemed to have been validly imposed
and or recovered under the provisions of this Act and all arrears of tax and other amounts
due at the commencement of this Act may be recovered as if they had accrued under this
Act.
30[SCHEDULE]
PART ‘A’
SCHEDULE OF TAXATION
(See section 3)
Class of Motor Vehicles Maximum Annual Rate of tax in Rs.
(A) Motor Vehicles fitted solely with
pneumatic tyres:–
(I) Motor cycles and tricycles: (including
motor scooters and Class of Motor Vehicles
Maximum Annual Rate of tax in Rs. cycles
with attachment for propelling the same by
mechanical power:– Motor cycle used for hire
Rs. 150/-
31[(I)(a) Motor cycles used for renting under Rent a
Motor Cycle Scheme, 1997.
The rates of tax as specified for
motorcycles in clauses (1), (2) and (3) of
item (B) of PART ‘B’ as one time tax at the
time of registration of new vehicle.];
(II) Goods vehicles belonging to individual
other than Company/Institution/Corporation/
/etc., of which the gross vehicle weight,–
(a) is upto 1,000 kgs. Rs. 5,600/- as one-time tax at the time
of registration.
(b) exceeds 1,000 kgs. but does not exceed
2,000 kgs.
Rs. 12,600/- as one-time tax at the time
of registration.
(c) exceeds 2,000 kgs. but does not exceed
3,000 kgs.
Rs. 15,400/- as one-time tax at the time
of registration.
(d) exceeds 3,000 kgs. but does not exceed
4,000 kgs.
Rs. 18,900/- as one-time tax at the time
of registration.
(e) exceeds 4,000 kgs. but does not exceed
5,000 kgs.
Rs. 21,700/- as one-time tax at the time
of registration.
(f) exceeds 5,000 kgs. but does not exceed
6,000 kgs.
Rs. 25,200/- as one-time tax at the time
of registration.
(g) exceeds 6,000 kgs. but does not exceed
7,000 kgs.
Rs. 27,300/- as one-time tax at the time
of registration.
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(h) exceeds 7,000 kgs. but does not exceed
8,000 kgs.
Rs. 4,100/- as annual tax or Rs. 28,700/-
as one-time tax in lieu of annual tax, at
the time of registration.
(i) exceeds 8,000 kgs. but does not exceed
9,000 kgs.
Rs. 4,600/- as annual tax, or Rs.
32,200/- as one-time tax in lieu of
annual tax, at the time of registration.
(j) exceeds 9,000 kgs. but does not exceed
10,000 kgs.
Rs. 4,900/- as annual tax, or Rs.
34,300/- as one-time tax in lieu of
annual tax, at the time of registration.
(k) exceeds 10,000 kgs. but does not exceed
11,000 kgs.
Rs. 5,300/- as annual tax, or Rs.
37,100/- as one-time tax in lieu of
annual tax, at the time of registration.
(l) exceeds 11,000 kgs. but does not exceed
12,000 kgs.
Rs. 5,800/- as annual tax, or Rs.
40,600/- as one-time tax in lieu of
annual tax, at the time of registration.
(m) exceeds 12,000 kgs. but does not exceed
13,000 kgs.
Rs. 6,100/- as annual tax, or Rs.
42,700/- as one-time tax in lieu of
annual tax, at the time of registration.
(n) exceeds 13,000 kgs. but does not exceed
14,000 kgs.
Rs. 6,400/- as annual tax, or Rs.
44,800/- as one-time tax in lieu of
annual tax, at the time of registration.
(o) exceeds 14,000 kgs. but does not exceed
15,000 kgs.
Rs. 6,900/- as annual tax, or Rs.
48,300/- as one-time tax in lieu of
annual tax, at the time of registration.
(p) exceeds 15,000 kgs. but not exceed 16,000
kgs.
Rs. 7,500/- as annual tax, or Rs.
52,500/- as one-time tax in lieu of
annual tax, at the time of registration.
(q) exceeds 16,000 kgs. for every 1,000 kgs.
or part thereof in excess of 16,000 kgs.
Rs. 400/- as annual tax, or Rs. 2,800/- as
one- -time tax in lieu of annual tax, at
the time of registration.
(III) Goods vehicles not covered under clause
II of which the gross vehicle weight:—
(a) does not exceed 1,000 kgs. Rs. 7,000/- as one- time tax at the time
of registration.
(b) exceeds 1,000 kgs. but does not exceed Rs. 14,000/- as one- time tax at the time
2,000 kgs. of registration.
(c) exceeds 2,000 kgs. but does not exceed
3,000 kgs.
Rs. 17,500/- as one- time tax at the time
of registration.
(d) exceeds 3,000 kgs. but does not exceed
4,000 kgs.
Rs. 21,000/- as one- time tax at the time
of registration.
(e) exceeds 4,000 kgs. but does not exceed
5,000 kgs.
Rs. 23,800/- as one- time tax at the time
of registration.
(f) exceeds 5,000 kgs. but does not exceed
6,000 kgs.
Rs. 28,000/- as one-time tax at the time
of registration.
(g) exceeds 6,000 kgs. but does not exceed
7,000 kgs.
Rs. 30,100/- as one- time tax at the time
of registration.
(h) exceeds 7,000 kgs. but does not exceed
8,000 kgs.
Rs. 5,125/- as annual tax or Rs. 35,875/-
as onetime tax in lieu of annual tax, at
the time of registration
(i) exceeds 8,000 kgs. but does not exceed
9,000 kgs.
Rs. 5,750/- as annual tax or Rs. 40,250/-
as onetime tax in lieu of annual tax, at
the time of registration.
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(j) exceeds 9,000 kgs. but does not exceed
10,000 kgs.
Rs. 6,125/- as annual tax or Rs. 42,875/-
as onetime tax in lieu of annual tax, at
the time of registration.
(k) exceeds 10,000 kgs. but does not exceed
11,000 kgs.
Rs. 6,625/- as annual tax or Rs. 46,375/-
as onetime tax in lieu of annual tax, at
the time of registration.
(l) exceeds 11,000 kgs. but does not exceed
12,000 kgs.
Rs. 7,250/- as annual tax or Rs. 50,750/-
as onetime tax in lieu of annual tax, at
the time of registration.
(m) exceeds 12,000 kgs. but does not exceed
13,000 kgs.
Rs. 7,625/- as annual tax or Rs. 53,375/-
as onetime tax in lieu of annual tax, at
the time of registration.
(n) exceeds 13,000 kgs. but does not exceed
14,000 kgs.
Rs. 8,000/- as annual tax or Rs. 56,000/-
as onetime tax in lieu of annual tax, at
the time of registration.
(o) exceeds 14,000 kgs. but does not exceed
15,000 kgs.
Rs. 8,625/- as annual tax or Rs. 60,375/-
as onetime tax in lieu of annual tax, at
the time of registration.
(p) exceeds 15,000 kgs. but does not exceed
16,000 kgs.
9,375/- as annual tax or Rs. 65,625/- as
one-time tax in lieu of annual tax, at the
time of registration.
(q) exceeds 16,000 kgs. for every 1,000 kgs.
or part thereof in excess of 16,000 kgs.
Rs. 800/- as annual tax or Rs. 5,600/- as
one-time tax in lieu of annual tax, at the
time of registration.
(IV) Goods vehicles carrying mineral ore. Rates shown in clause II and III above,
as the case may be, plus 20 percent.
32[(V) Taxis and Auto Rickshaws:
Taxis –
(a) upto 3 seaters Rs. 320/-
(b) upto 4 seaters Rs. 370/-
(c) upto 5 seaters Rs. 425/-
For every additional seat upto a maximum of 7
seats
Rs. 60/-
(d) Non-A/c All India Tourist Taxis, per seat Rs. 130/-
(e) All India Tourist Taxis (A/c) per seat Rs. 210/-
Auto Rickshaws—
auto Rickshaws upto 2 seats used for hire Rs. 120/-
for every additional seat Rs. 60Excerpt shown. Open the full act in Lexace.