In this Act, unless the context otherwise requires,— 3[(1) —cost of the motor vehicle means,— a) the cost as per purchase invoice of the motor vehicle issued by its manufacturer and shall include the basic manufacturing cost, excise duty, sales tax/value added tax/goods and services tax payable in the State of Goa, in relation to motor vehicle manufactured in India or b) the cost as per landed value of the motor vehicle consisting of assessable value under the Customs Act, 1962 (Act No. 52 of 1962) and the customs duty paid thereupon including additional duty paid, if any, as endorsed in the bill of entry by the Customs Department in the State of Goa, in relation to motor vehicle imported into India, irrespective of its place of manufacture.
Explanation:— Discount offered by the manufacturer or dealer shall not be deducted from cost of the motor vehicle] 4[(1A)] “Government” means the Administrator of the Union territory of Goa, Daman ---4--- and Diu appointed by the President under Article 239 of the Constitution;
(2) “prescribed” means prescribed by rules made under this Act;
(3) “quarter” means a period of three months commencing on the first day of April, the first day of July, the first day of October or the first day of January, of each year; and the term “quarterly” shall be construed accordingly;
(4) “registered owner” means the person in whose name a motor vehicle is registered under the Motor Vehicles Act, 1939;
(Central Act of 1939).
(5) “tax” means a tax imposed under this Act;
(6) “Taxation Authority” or “Authority” means such officer or authority as the Government may, by notification in the Official Gazette, appoint to be the Taxation Authority for the whole of the Union territory or for any area for the purposes of this Act, and more than one officer or authority may be appointed for the whole of the Union territory or for any area;
(7) “tax licence” means a licence issued under section 5 indicating therein the rate at which the tax is leviable and the periods for which the tax has been paid;
(8) “tax token” means a token issued under section 5 indicating therein that the amount of tax has been paid, and includes a fresh tax token issued in place of the original token under this Act;
5[(8a) “transport vehicles” means public service vehicle, a goods carriage, an educational institution bus or a private service vehicle.]
(9) “Union territory” means the Union territory of Goa, Daman and Diu;
(10) “year” means the financial year;
(11) other words and expressions used but not defined in this Act shall have the meanings respectively assigned to them in the Motor Vehicles Act,
1939.
(Central Act 4 of 1939).