In this Act, unless the context otherwise requires,—
(1) “Collector” means the Collector of Goa, the Collector of Daman and Civil Administrator, Diu;
(2) “fare” includes sums payable for season ticket or in respect of hire of a contract carriage;
(3) “freight” means sums payable for carriage of goods by a motor vehicle 3[ ];
(4) “goods” includes livestock and anything carried by a motor vehicle except living persons, but does not include the personal luggage of passengers travelling in the vehicles when such luggage is not charged for, and the equipment ordinarily used with the vehicle;
(5) “Government” means the Government of Goa, Daman and Diu;
(6) “month” means a calendar month;
(7) “operator” means any person whose name is entered in the permit as the holder thereof;
(8) “passenger” means any person travelling in a stage carriage, but shall not include the driver or the conductor or an employee of the operator of the vehicle travelling in the bona-fide discharge of his duties in connection with the vehicle;
(9) “permit” means a permit granted or countersigned under the Motor Vehicles Act, 1939 (Central Act 4 of 1939), authorising the use of a motor vehicle as a stage carriage or contract carriage 4[ ] in any part of the Union territory;
(10) “prescribed” means prescribed by rules made under this Act;
(11) 5[ ];
(12) “stage carriage” means a motor vehicle carrying or adapted to carry more than six persons excluding the driver, which carries passengers for hire or reward, at separate fares paid by or for individual passengers, either for the whole journey or for stages of the 2 The words “and public carrier vehicles” omitted by Amendment Act 14 of 1998.
3 The words “and includes hire of a public carrier vehicle” omitted by the Amendment Act 14 of 1998.
4 The words “or as a public carrier vehicle” omitted by the Amendment Act 14 of 1998.
5 Clause 11 omitted by the Amendment Act 14 of 1998.
Manual of Goa Laws (Vol. III) – 184 – Motor Vehicles (Taxation on Passengers and Goods) Act journey, and includes such carriage or other omnibus when used as a contract carriage within the meaning of the Motor Vehicles Act, 1939 (Central Act 4 of 1939);
(13) “tax” means the tax referred to in section 3;
(14) “Tax Officer” means such officer as the Government may, by notification in the Official Gazette, appoint to be the Tax Officer for the whole of the Union territory or for any area or areas for the purposes of this Act, and the Government may appoint more than one officer as Tax Officer for the whole Union territory or for any area;
(15) “Union territory” means the Union territory of Goa, Daman and Diu;