The Government may, by notification in the Official Gazette, exempt totally or partially from payment of tax the passengers carried by stage carriages plying exclusively within a municipal area or exclusively on such routes serving municipal and adjacent area as may be specified in the notification, or passengers carried in stage carriages or contract carriages on such inter-state routes as may be specified in the notification or carried by stage carriages operating in furtherance of any educational, medical, philanthropic or other objects or carried by tourist vehicles covered by permits granted under sub-section
(7) of section 63 of the Motor Vehicles Act, 1939 ( 4 of 1939).]
22 Inserted by the Amendment Act 20 of 1976.
Manual of Goa Laws (Vol. III) – 191 – Motor Vehicles (Taxation on Passengers and Goods) Act
SCHEDULE (See section 14) 23[(1). The composition fee referred to in section 14 shall be calculated for the entire unexpired period of the currency of the permit or for a period of the currency of the permit or for a period of one month whichever is less, at the rate—
(a) in the case of motor vehicles carrying or adapted to carry more than six persons excluding driver, plying for hire or reward and used for transport of passengers and in respect of which permits have been issued under the Motor Vehicles Act, 1988 (Central Act 59 of 1988).
(i) Vehicles permitted to ply as stage carriages Rupees two per seat per year per kilometer of the total daily kilometers permitted or at the option of the operator, Rupees thirty per seat per month.
Explanation:— Where stage carriage is permitted to carry standing passengers, one-third of the fee per seat referred to in clause (i) shall also be payable in respect of each of the standing passengers aforesaid as if seating accommodation had been provided for them.
(ii) Vehicles permitted to ply as contract carriages— Fifty rupees per seat per month.
(iii) Vehicles in respect of which permits have been issued under section 88 (9) of the Motor Vehicles Act, 1988 (Central Act 59 of 1988), registered in the State of Goa:—
(i) for a big bus – Rupees one hundred fifty, per seat, per month or rupees five thousand two hundred fifty per month, whichever is higher;
(ii) for a mini bus – Rupees one hundred fifty, per seat, per month or rupees three thousand seven hundred fifty per month, whichever is higher;
(iii) for maxi-cabs – Rupees one hundred, per seat, per month.
(iv) Vehicles in respect of which permits have been issued under section 88(9) of the Motor Vehicles Act, 1988 (Central Act 59 of 1988), registered in a State other than the State of Goa and plying in the State of Goa:—
(i) for a big bus- Rupees five hundred, per seat, per month or rupees seventeen thousand five hundred per month, whichever is higher;
(ii) for a mini bus- Rupees five hundred, per seat, per month or rupees twelve thousand five hundred per month, whichever is higher.
(b) [omitted]
(2). An application for the grant or renewal of permission to pay the composition fee mentioned above, shall be made not less than fifteen days before the commencement of the period for which the tax is intended to be compounded, provided that the Tax Officer may, in any case, for reasons to be recorded by him in writing, permit the application to be made not later than fifteen days from such commencement; and the application shall be accompanied by a receipt evidencing the payment into a Government treasury of the composition fee.]
PURAN SINGH, Secretariat, Secretary to the Government of Panaji-Goa. Goa, Daman and Diu 18th May, 1994. Law and Judiciary Dept.
23 The schedule was amended by the Amendment Act 4 of 1985, 12 of 1989, 16 of 1990, 2of 1992, 5 of 1995 and finally substituted by the Amendment Act 8 of 1997, thereafter by the Amendment Act 14 of 1998 clause (1) (b) omitted and by the Amendment Act 22 of 2008 in clause (1), in sub-clause (a) item (iii) and (iv) substituted.
Manual of Goa Laws (Vol. III) – 192 – Motor Vehicles (Taxation on Passengers and Goods) Act OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 21 (EXTRAORDINARY No. 2) 27TH AUGUST, 2012 1131 (II) in PART ‘B’, under item (B),—
(i) after clause (1), the following clause shall be inserted, namely:— “(1A) Motor cycle — 10% of the cost of irrespective of its horse the Motor cycle.”;
power, whose cost is above Rs. 2.00 lakhs
(ii) for clause (3), the following clause shall be substituted, namely:— “(3) Motor Vehicles belonging to individual, partnership firm and limited c o m p a n i e s w i t h share capital of less than Rs. 50.00 lakhs.
(i) 6% of the cost of the vehicle, for vehicles priced Rs. 6.00 lakhs and below.
(ii) 7% of the cost of the vehicle, for vehicles priced above Rs. 6.00 lakhs.”;
(iii) in clause (3A), for the figures “7%”, “8%”, “10%” and “15%”, the figures “8%”, “9%”, “11%” and “16%” shall be respectively substituted.
Secretariat, PRAMOD V. KAMAT Porvorim-Goa, Secretary to the Govt. of Goa, Dated: 27-8-2012. Law Department (Legal Affairs).
________ Notification 7/7/2012-LA The Goa Motor Vehicles (Taxation on Passengers and Goods) (Amendment) Act, 2012 (Act No. 10 of 2012), which has been passed by the Legislative Assembly of Goa on 1-8-2012 and assented to by the Governor of Goa on 22-8-2012, is hereby published for general information of the public.
Sharad G. Marathe, Joint Secretary (Law).
Porvorim, 27th August, 2012.
The Goa Motor Vehicles (Taxation on Passengers and Goods) (Amendment) Act, 2012 (Goa Act 10 of 2012) AN ACT further to amend the Goa, Daman and Diu Motor Vehicles (Taxation on Passengers and Goods) Act, 1974 (Act 7 of 1974).
Be it enacted by the Legislative Assembly of Goa in the Sixty-third Year of the Republic of India, as follows:—
1. Short title and commencement.— (1) This Act may be called the Goa Motor Vehicles (Taxation on Passengers and Goods) (Amendment) Act, 2012.
(2) It shall come into force at once.
2. Amendment of Schedule.— In the Schedule appended to the Goa, Daman and Diu Motor Vehicles (Taxation on Passengers and Goods) Act, 1974 (Act 7 of 1974), in clause
(1), in sub-clause (a),—
(i) for item (ii), the following shall be substituted, namely:— “(ii) Vehicles permitted to ply as contract carriages —Fifty rupees, per seat, per month for the vehicle registered in the State of Goa and rupees three hundred, per seat of the currency of the permit for the vehicle registered in a State other than the State of Goa.”;
(ii) in item (iv), after sub-item (ii), the following shall be inserted, namely:— “(iii) For maxi cabs — Rupees three hundred, per seat, per month.”.
Secretariat, PRAMOD V. KAMAT Porvorim-Goa, Secretary to the Govt. of Goa, Dated: 27-8-2012. Law Department (Legal Affairs).
[22-8-2012] 1974GOA7.pdf