| [Goa Act No. 16 of 1990] | [11th September, 1990] |
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 Forty-first Year of the Republic of India as follows:-
1. Short title and commencement.- (1) This Act may be called the Goa Motor Vehicles (Taxation on Passengers and Goods) Amendment Act, 1990.
(2) It shall be deemed to have come into force on the 15th day of May, 1990.
2. Amendment of Schedule.- For the Schedule to the Goa, Daman and Diu Motor Vehicles (Taxation on Passengers and Goods) Act, 1974 (Act 7 of 1974), 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 permit or or a period of one month whichever is less, at the rate-
(a) in the case of a stage carriage-
Two rupees and fifty paise per seat per year per kilometer of the total daily kilometers permitted or at the option of the operator, forty rupees per seat per month;
(b) in the case of a 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.
2. An application for grant the 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.".
3. Repeal and saving.- (1) The Goa Motor Vehicles (Taxation on Passengers and Goods) (Amendment) Ordinance, 1990 (Ordinance No. of 1990), is hereby repealed.
(2) Notwithstanding such repeal, anything done or any action taken under the said Ordinance shall be deemed to have been done or taken under the corresponding provisions of this Act.