| [Goa Act No. 5 of 1988] | [28th April, 1988] |
AN ACT further to amend the Goa, Daman and Diu Motor Vehicles Tax, Act, 1974.
Be it enacted by the Legislative Assembly of Goa in the Thirty-ninth Year of the Republic of Indias as follows:-
| [Goa Act No. 19 of 1988] | [8th September, 1988] |
AN ACT further to amend the Goa, Daman and Diu Motor Vehicles Tax Act, 1974.
Be it enacted by the Legislative Assembly of Goa in the Thirty-ninth Year of the Republic of India as follows:-
1. Short title and commencement.- (1) This Act may be called the Goa Motor Vehicles Tax (Amendment) Act, 1988.
(2) It shall come into force with effect from the 1st day of May, 1988.
2. Amendment of section 3.- In section 3 of the Goa, Daman and Diu Motor Vehicles Tax Act, 1974 (Act 8 of 1974) (hereinafter referred to as the "principal Act"), after the second proviso to sub-section (1), the following proviso shall be inserted, namely:-
"Provided that, in the case of motor vehicles other than transport vehicles, the tax shall be levied at the rates specified in Part ‘B’ of the Schedule.".
3. Amendment of section 4.- In section 4 of the principal Act, after sub-section (3) the following sub-section shall be inserted, namely:-
"(4) Notwithsianding anything contained in the preceding sub-sections, the lax levied under the third proviso to sub-section (1) of section 3 shall be paid in advance in a lumpsum by the registered owner or persons having possession or control of the vehicle, and the tax so paid shall be for the life time of the vehicle unless the vehicle 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 different rate of tax is payable:
Provided that, in respect of the vehicles registered prior to the 1st day of May, 1988, such tax shall be paid on or before the last working day of June, 1988.
Published in Official Gazelle, Series I, No. 4 dated 23-4-1988. The Act came into force with effect from 1-5-1988.
Provided further that in respect of the vehicles registered prior to the 1st day of May, 1988, such lax shall he paid after deduction of the tax already paid for the period from the 1st day of May, 1988 upto the period for which it is paid, under the Schedule appended to the principal Act.".
4. Amendment of section 5.- In section 5 of the principal Act, after sub-section (4), the following sub-section shall be inserted, namely:-
"(5) Notwithstanding anything contained in the preceding sections, issue of tax token and lax licence to the persons paying the lax shall not be necessary where the lax is paid under the third proviso to sub-section (1) of section 3:
Provided that, the Taxation Authority shall, on payment of the lax for the life time of the vehicle cause to be made in the Registration certificate of the said vehicle an entry of such payment.".
5. Amendment of section 9.- In section 9 of the principal Act, after sub-section (2), the following sub-section shall be inserted, namely:-
"(3) Notwithstanding anything contained in sub-sections (1) and (2), where lax 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 lax at the rate specified in part ‘C’ of the Schedule in case of cancellation of registration of vehicle on account of scrapping of such vehicle due to accident or other causes.
6. Amendment of section 12.- In section 12 of the principal Act, the following proviso shall he insetted, namely.-
"Provided that, if the lax in respect of any motor vehicle has not been paid as specified in the proviso to sub-section (4) of section 4, the registered owner or the person having possession or control of the motor vehicle shall be liable to pay penalty to the extent of 1% of the tax payable for each defaulting month or part thereof.".
7. Amendment of Schedule.- For the Schedule to the principal Act, the following Schedule shall be substituted:-
"SCHEDULE
PART ‘A’
SCHEDULE OF TAXATION
(Section 3)
| Class of Motor Vehicles | Maximum Annual Rate of lax in Rs. |
| A. Motor Vehicles filled solely with pneumatic tyres. | |
| I. Motor cycles and tricycles: (including motor scooters and cycles with attachment for propelling the same by mechanical power) | |
| (a) upto half horsepower … … … … | 15-00 |
| (b) more than half horse power … … … | 60-00 |
| (c) for every side car attached … … | 15.00 (in addition to the rates specified above) |
| (d) tricycles: | |
| For every 25 Kgs. weight or pan thereof …. | 12-00 |
| II. Motor cycles used for hire … … … … | 60-00 |
| III. Motor vehicles not exceeding 25 Kgs. in weight unladen adapted for use for Invalids … … | 6-00 |
| IV. Goods vehicles: | |
| For every 100 Kgs. of registered laden weight or part thereof: | |
| (i) driven on fuel other than diesel… … | 15-00 |
| (ii) driven on diesel … … … | 18.00 |
| V. Taxis and Auto Rickshaws: | |
| Taxis- | |
| (a) Up to 3 seaters … … … … | 225-000 |
| (b) Up to 4 sealers … … … … | 250-00 |
| (c) Up to 5 sealers … … … … | 270-00 |
| For every additional seal up to a maximum of 7 seats … | 25.00 |
| Auto Rickshaws up to 2 seats … | 60-00 |
| Auto Rickshaws up to 2 seals used for hire… | 90-00 |
| VI. Passenger Vehicles: | |
| (a) Up to 18 seats … … … … | 600-00 |
| (b) For every additional seat over 18 seals … | 35.00 |
| (c) For every passenger (other than seated passenger) which the vehicle is permitted to carry … | 35.00 |
| VII. Private vehicles with seating capacity above 7 upto 18 seats … … … … | 600-00 |
| Explanation: In Items V, VI and VII above the seating capacity is to be determined exclusively of the driver's seat. | |
| VIII. Motor Vehicles other than those liable to tax under the foregoing provisions of the Schedule: | |
| (a) Upto 850 Kgs. weight unladen … … | 200.00 |
| (b) Over 850 Kgs. uplo 1200 Kgs. weight inladen | 250.00 |
| (c) Over 1200 Kgs. uplo 2500 Kgs. weight unladen | 350.00 |
| (d) Over 2500 Kgs. weight unladen upto 5000 Kgs. | 400.00 |
| (e) Every 1000 Kgs. or part thereof in excess of 5000 Kgs. … … … … | 60.00 |
| IX. Additional tax payable in respect of motor vehicles used for drawing trailers. | |
| A.(a) For each trailer when it is used for the carriage of goods … … … … … | At the rates specified in Clause IV in respect of motor vehicles used for carriage of goods or material. |
| (b) For each trailer when used for the carriage of passengers … … … … … | At the rates specified in Clause V in respect of motor vehicles plying for hire and used for the carriage of passengers. |
| B. Motor Vehicles other than those Fitted with pneumatic tyres … … … … … … | The rates shown in Clause A plus 50 per centum. |
| C. Dealers in, or manufacturers of motor vehicles, (a) General licence in respect of each vehicle … … | 75-00 |
PART ‘B’
SCHEDULE OF TAXATION
(Section 3)
| Motor Cycles/Motor Scooters | |||
| Item No. | Class of Vehicles | Upto half Horse power | more than hair Horse power |
| 1 | 2 | 3 | 4 |
| Rs. | Rs. | ||
| A. At the time of Registration of New Vehicle | 120.00 | 480.00 | |
| B. If the vehicle is already registered and its age from the Month of Registration is- | |||
| 1. | Not more than two years… … … … | 115.00 | 465.00 |
| 2. | More than 2 years but not more than 3 years… … | 110.00 | 450.00 |
| 3. | More than 3 years but not more than 4 years… … | 110.00 | 430.00 |
| 4. | More than 4 years but not more than 5 years… … | 105.00 | 415.00 |
| 5. | More than 5 years but not more than 6 years … | 100.00 | 390.00 |
| 6. | More than 6 years but not more than 7 years … | 90.00 | 370.00 |
| 7. | More than 7 years but not more than 8 years … | 85.00 | 345.00 |
| 8. | More than 8 years but not more than 9 years … | 80.00 | 315.00 |
| 9. | More than 9 years but not more than 10 years … | 70.00 | 285.00 |
| 10. | More than 10 years but not more than 11 years … | 60.00. | 245.00 |
| 11. | More than 11 years but not more than 12 years … | 50.00 | 205.00 |
| 12. | More than 12 years but not more than 13 years … | 40.00 | 165.00 |
| 13. | More than 13 years but not more than 14 years … | 30.00 | 115.00 |
| 14. | More than 14 years but not more than 15 years … | 15.00 | 60.00 |
| 15. | More than 15 years but not more than 16 years … | ||
| 16. | More than 16 years but not more than 17 years … | ||
| 17. | More than 17 years but not more than 18 years … | ||
| 18. | More than 18 years but not more than 19 years … | ||
| 19. | More than 19 years but not more than 20 years … |
| Tricycles for every 25 Kgs. weigh or part thereof | Private vehicles with sealing capacity of above 7 upto 18 seals | Motor vehicles upto 850 Kgs. weight unladen | Motor vehicles over 850 Kgs. upto 1200 Kgs. weight unladen | Motor vehicles over 1200 Kgs. upto 2500 Kgs. weight unladen | Motor vehicles over 2500 Kgs. weight unladen upto 5000 Kgs. | Every 1000 Kgs. or part thereof in excess of 5000 Kgs. |
| 5 | 6 | 7 | 8 | 9 | 10 | 11 |
| Rs. | Rs. | Rs. | Rs. | Rs. | Rs. | Rs. |
| 95.00 | 5305.00 | 1770.00 | 2210.00 | 3095.00 | 3535.00 | 530.00 |
| 95.00 | 5220.00 | 1740.00 | 2175.00 | 3045.00 | 3480.00 | 520.00 |
| 90.00 | 5130.00 | 1710.00 | 2135.00 | 2990.00 | 3420.00 | 515.00 |
| 85.00 | 5030.00 | 1675.00 | 2095.00 | 2935.00 | 3350.00 | 505.00 |
| 85.00 | 4915.00 | 1640.00 | 2050.00 | 2865.00 | 3275.00 | 490.00 |
| 80.00 | 4790.00 | 595.00 | 1995.00 | 2795.00 | 3195.00 | 480.00 |
| 75.00 | 4650.00 | 1550.00 | 1935.00 | 2710.00 | 3100.00 | 465.00 |
| 70.00 | 4495.00 | 1500.00 | 1875.00 | 2620.00 | 2995.00 | 450.00 |
| 65.00 | 4325.00 | 1440.00 | 1800.00 | 2520.00 | 2885.00 | 430.00 |
| 55.00 | 4135.00 | 1380.00 | 1720.00 | 2410.00 | 2755.00 | 415.00 |
| 50.00 | 3920.00 | 1305.00 | 1635.00 | 2290.00 | 2615.00 | 390.00 |
| 40.00 | 3690.00 | 1230.00 | 1535.00 | 2160.00 | 2460.00 | 370.00 |
| 30.00 | 3430.00 | 1140.00 | 1430.00 | 2000.00 | 2285.00 | 340.00 |
| 20.00 | 3140.00 | 1045.00 | 1310.00 | 1830.00 | 2090.00 | 315.00 |
| 12.00 | 2820.00 | 940.00 | 1175.00 | 1645.00 | 1880.00 | 280.00 |
| 2460.00 | 820.00 | 1025.00 | 1435.00 | 1640.00 | 245.00 | |
| 2065.00 | 690.00 | 860.00 | 1205.00 | 1375.00 | 205.00 | |
| 1630.00 | 545.00 | 680.00 | 950.00 | 1085.00 | 165.00 | |
| 1140.00 | 380.00 | 475.00 | 665.00 | 780.00 | 115.00 | |
| 600.00 | 200.00 | 250.00 | 350.00 | 400.00 | 60.00 |
PART ‘C’
SCALES OF REFUND
(Section 9)
| Motor Cycles/Motor Scooters | |||
| Sr. No. | Scale of refund | Upto half horse power | more than half Horse power |
| 1 | 2 | 3 | 4 |
| Rs. | Rs. | ||
| If after registration, cancellation of registration of vehicles takes place- | |||
| 1. | Within a year … … … … … | 105.00 | 419.00 |
| 2. | After 1 year but within 2 years … … … | 101.00 | 405.00 |
| 3. | After 2 years but within 3 years … … … | 97.00 | 390.00 |
| 4. | After 3 years but within 4 years … … … | 93.00 | 372.00 |
| 5. | After 4 years but within 5 years … … … | 88.00 | 353.00 |
| 6. | After 5 years but within 6 years … … … | 83.00 | 332.00 |
| 7. | After 6 years but within 7 years … … … | 77.00 | 309.00 |
| 8. | After 7 years but within 8 years … … … | 71.00 | 283.00 |
| 9. | After 8 years but within 9 years … … … | 63.00 | 254.00 |
| 10. | After 9 years but within 10 years … … … | 55.00 | 223.00 |
| 11. | After 10 years but within 11 years … … … | 47.00 | 186.00 |
| 12. | After 11 years but within 12 years … … … | 37.00 | 147.00 |
| 13. | After 12 years but within 13 years … … … | 26.00 | 103.00 |
| 14. | After 13 years but within 14 years … … … | 14.00 | 54.00 |
| 15. | After 14 years but within 15 years … … … | Nil | Nil |
| 16. | After 15 years but within 16 years … … … | - | - |
| 17. | After 16 years but within 17 years … … … | - | - |
| 18. | After 17 years but within 18 years … … … | - | - |
| 19. | After 18 years but within 19 years … … … | - | - |
| 20. | After 19 years but within 20 years … … … | - | - |
| Tricycles for every 25 Kgs. weight or part thereof | Private vehicles with seating capacity of above 7 upto 18 seats | Motor vehicles upto 850 Kgs. weight unladen | Motor vehicles over 850 Kgs. upto 1200 Kgs. weight unladen | Motor vehicles over 1200 Kgs. upto 2500 Kgs. weigh unladen | Motor vehicles over 2500 Kgs. weight unladen upto 5000 Kgs. | Every 1000 Kgs. or part thereof in excess of 5000 Kgs. |
| 5 | 6 | 7 | 8 | 9 | 10 | 11 |
| Rs. | Rs. | Rs. | Rs. | Rs. | Rs. | Rs. |
| 84.00 | 4704.00 | 1568.00 | 1960.00 | 2744.00 | 3136.00 | 470.00 |
| 81.00 | 4621.00 | 1540.00 | 1925.00 | 2696.00 | 3081.00 | 462.00 |
| 78.00 | 4529.00 | 1510.00 | 1887.00 | 2642.00 | 3020.00 | 453.00 |
| 74.00 | 4428.00 | 1476.00 | 1845.00 | 2583.00 | 2952.00 | 443.00 |
| 71.00 | 4315.00 | 1438.00 | 1798.00 | 2517.00 | 2876.00 | 431.00 |
| 66.00 | 4189.00 | 1396.00 | 1745.00 | 2444.00 | 2793.00 | 419.00 |
| 62.00 | 4050.00 | 1350.00 | 1687.00 | 2362.00 | 2700.00 | 405.00 |
| 57.00 | 3895.00 | 1298.00 | 1623.00 | 2272.00 | 2597.00 | 390.00 |
| 51.00 | 3724.00 | 1241.00 | 1552.00 | 2172.00 | 2483.00 | 372.00 |
| 45.00 | 3534.00 | 1178.00 | 1472.00 | 2061.00 | 2356.00 | 353.00 |
| 37.00 | 3322.00 | 1107.00 | 1384.00 | 1938.00 | 2215.00 | 332.00 |
| 29.00 | 3088.00 | 1029.00 | 1287.00 | 1801.00 | 2058.00 | 309.00 |
| 21.00 | 2827.00 | 942.00 | 1178.00 | 1649.00 | 1885.00 | 283.00 |
| 11.00 | 2538.00 | 846.00 | 1058.00 | 1481.00 | 1692.00 | 254.00 |
| Nil | 2218.00 | 739.00 | 924.00 | 1294.00 | 1478.00 | 222.00 |
| - | 1861.00 | 620.00 | 776.00 | 1086.00 | 1241.00 | 186.00 |
| - | 1466.00 | 489.00 | 611.00 | 855.00 | 977.00 | 147.00 |
| - | 1028.00 | 343.00 | 428.00 | 599.00 | 685.00 | 103.00 |
| - | 541.00 | 180.00 | 225.00 | 315.00 | 360.00 | 54.00 |
| - | - | - | - | - | - | -" |
3. Amendment of section 4.- In section 4 of the principal Aci,-
(i) the first proviso to sub-section (4) shall be omitted;
(ii) after sub-section (4), the following sub-section shall be inserted, namely:-
"(5) Notwithstanding anything contained in the preceding sub-sections, in respect of registered owner or person having possession or control of the vehicle choosing not to pay the tax for the life time of the vehicle, the lax levied under sub-section (1) of section 3 in the case of the motor vehicles other than transport vehicles shall be paid on annual basis at the rates specified in part ‘A’ of the Schedule:
Provided that in the case of motor vehicles registered between the first day of July to the 31st day of March every year, the first payment of lax shall cover the period beginning with the quarter in which the vehicle is registered upto the 31st day of March of that year.".
1. Short title and commencement.- (1) This Act may be called the Goa Motor Vehicles Tax (Amendment) Act, 1988.
(2) It shall be deemed to have come into force with effect from 1st day of May 1988.
5. Amendment of section 12.- In section 12 of the principal Act, the proviso shall be omitted.
4. Amendment of section 9.- In section 9 of the principal Act, in sub-section (3), for the words "such vehicle due to accident or other causes", the words "such vehicle due to accident or oilier causes, or removal of the vehicle to any other State or Union territory on account of transfer or ownership or change of address" shall be substituted.
6. Amendment of Schedule.- In the Schedule appended to the principal Act, in Part ‘C’, for the words "cancellation of registration", the words "cancellation of registration or removal of the vehicles to any other State or Union territory on account of transfer of ownership or change of address" shall be substituted.
2. Amendment of section 3.- In section 3 of the Goa, Daman and Diu Motor Vehicles Tax Act, 1974 (Act 8 of 1974) (hereinafter referred to as the "principal Act"), in the third proviso to sub-section (1), for the words "at the rate specified in part ‘B’ of the Schedule", the words "at the choice of the registered owner or person having possession or control of the vehicle at the rates specified in Part ‘B’ or Part ‘A’ of the Schedule, as the case may be" shall be substituted.