(1) The Tax Officer may on application by the operator permit him in the first instance and under the conditions specified in the Schedule, to compound the tax assessable on him under this Act, by paying in lieu thereof a fee fixed in the manner specified in the Schedule.
(2) No operator who has been permitted to pay a fee by way of composition under subsection (1) shall collect any amount by way of tax during the period to which such composition applies.
(3) If any operator collects any amounts by way of tax in contravention of the provisions of sub-section (2), or if any other operator collects in respect of passengers, luggage and goods carried by any stage carriage 21[ ] in excess of the amount of tax payable by him, the amounts so collected shall stand forfeited to the Government, and such operator shall within the prescribed period pay such amount into a Government treasury and in default of such payment, the amount shall be recovered as an arrear of land revenue.
18 The words “and public carrier vehicles” omitted by the Amendment Act 14 of 1998.
19 The words “and public carrier vehicles” omitted by the Amendment Act 14 0f 1998.
20 The words “or public carrier vehicle” omitted by the Amendment Act 14 0f 1998.
21 The words “or public carrier vehicle” omitted by the Amendment Act 14 0f 1998.
Manual of Goa Laws (Vol. III) – 188 – Motor Vehicles (Taxation on Passengers and Goods) Act
(4) The permission granted under sub-section (1) shall be in force for the period for which it is granted and in respect or that period the provisions of this Act regarding submission of returns, accounts or other documents, the assessment to tax or any other matter incidental thereto shall not apply in relation to the grantee.