The Goa, Daman and Diu Motor Vehicles (Taxation On Passengers and Goods) Act, 1974
Union territory Act of Dadra and Nagar Haveli and Daman and Diu · Act 7 of 197423 provisions
The enactment
| Type | Act |
|---|---|
| Citation | Act 7 of 1974 |
| Year | 1974 |
| Jurisdiction | Union territory of Dadra and Nagar Haveli and Daman and Diu |
| Status | In force as published by the source |
| Provisions published | 23 |
| Subjects | taxation, transport |
Full text, provision by provision
Every provision below opens in full, free and without an account.
- Section 1 Short title, extent and commencement
- Section 2 Definitions
- Section 3 Levy of tax on passengers and goods
- Section 4 Submission of returns
- Section 5 Tax to be paid every month into Government treasury
- Section 6 Procedure where no returns are submitted, etc
- Section 7 Fares and freights escaping assessment
- Section 8 Penalty for non-payment of tax
- Section 9 Recovery of tax, etc
- Section 10 Appeal against demand
- Section 11 Maintenance of accounts and registers
- Section 12 Power to order production of accounts
- Section 13 Powers of entry and inspection
- Section 14 Composition of tax
- Section 15 Drawback, set off, refund, etc
- Section 16 Offences and penalties and competent court
- Section 17 Offences by companies
- Section 18 Composition of offences
- Section 19 Officers to be public servants
- Section 20 Bar of certain proceedings
- Section 21 Limitation for suits and prosecutions
- Section 22 Power to make rules
- Section 23 Power to exempt certain passengers from payment of tax
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