In this Act, unless the context otherwise requires,—
(1) “Government” means the Administrator of the Union territory of Goa, Daman 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 4 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;
1[(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;
1 Inserted by the Amendment Act 7 of 1997.
Manual of Goa Laws (Vol. III) – 204 – Motor Vehicles Tax Act
(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).