In the following cases, that is to say,—
(a) Where no returns have been submitted by the operator in respect of any stage carriage 12[ ] for any month or portion thereof, or
(b) Where the returns submitted by the operator in respect of any stage carriage 13[ ] for any month or portion thereof appear to the Tax Officer to be incorrect or incomplete, the Tax Officer shall, after giving the operator a reasonable opportunity in case (a) of making his representation, if any and in case (b) of establishing the correctness and completeness of the returns submitted by him determine the sum payable to the Government by the operator by way of tax during such month or portion thereof:
9 Substituted by the Amendment Act 12 of 1995.
10 The words “and goods vehicles” omitted by the Amendment Act 14 of 1998.
11 The words “or public carrier vehicle” omitted by the Amendment Act 14 of 1998.
12 The words “or public carrier vehicle” omitted by the Amendment Act 14 of 1998.
13 The words “or public carrier vehicle” omitted by the Amendment Act 14 of 1998.
Manual of Goa Laws (Vol. III) – 186 – Motor Vehicles (Taxation on Passengers and Goods) Act
Provided that the sum so determined shall not exceed the maximum tax which would have been payable to the Government if the stage carriage 14[omitted] had carried its full complement of passengers, luggage and goods or of goods only, as the case may be, during such month or portion thereof.