Goa act 012 of 1989 : Goa Motor Vehicles (Taxation on Passengers and Goods) (Amendment) Act, 1989

Preamble

[Goa Act No. 12 of 1989][5th June, 1989]

AN ACT further to amend the Goa, Daman and Diu Motor Vehicles (Taxation on Passengers and Goods) Act, 1974.

Be it enacted by the Legislative Assembly of Goa in the Fortieth Year of the Republic of India as follows:-

Section 1. Short title and commencement

1. Short title and commencement.- (1) This Act may be called the Goa Motor Vehicles (Taxation on Passengers and Goods) (Amendment) Act, 1989.

(2) It shall be deemed to have come into force with effect from the 15th day of February, 1989.

Section 2. Amendment of Schedule

2. Amendment of Schedule.- In the Goa, Daman and Diu Motor Vehicles (Taxation on Passengers and Goods) Act, 1974 (Act 7 of 1974) (hereinafter referred to as the "principal Act"), for [he Schedule, the following Schedule shall be substituted, namely:-

"SCHEDULE

(See section 14)

1. The composition fee referred to in section 14 shall be calculated for the entire unexpired period of the currency of the permit or for a period of the currency of the permit or for a period of one month whichever is less, at the rate of-

(a) in the case of a stage carriage-

One rupee and ninety paise per seal per year per kilomeire of the total daily kilometres permitted or at the option of the operator, thirty rupees per seat per month; and

(b) in the case of the public carrier vehicle-

Sixty rupees per month provided that in the case of a three wheeler vehicle having a carrying capacity below 1,000 kgs., the rate shall be thirty seven rupees and fifty paise per month.

Published in Official Gazelle, Series I No. 12 dated 22-6-1989. The Act came into force with effect from 15-2-1989.

2. An application for the grant or renewal of permission to pay the composition fee mentioned above, shall be made not less than fifteen days before the commencement of the period for which the lax is intended to be compounded, provided that the Tax Officer may, in any case, for reasons to be recorded by him in writing, permit the application to be made not later than fifteen days from such commencement; and the application shall be accompanied by a receipt evidencing the payment into a Government treasury of the composition fee.".

Section 3. Repeal and saving

3. Repeal and saving.- (1) The Goa Motor Vehicles (Taxation on Passengers and Goods) (Amendment) Ordinance, 1989 (Ordinance No. 1 of 1989) is hereby repealed.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.

SECTIONS