The Dadra and Nagar Haveli and Daman and Diu Motor Vehicles Tax Act, 1974

(1) This Act may be called the Dadra and Nagar Haveli and Daman and Diu Motor Vehicles Tax Act, 1974. (2) It extends to the whole of the Union territory of Dadra and Nagar Haveli and Daman and Diu. (3) It shall come into force on such date as the Administrator may, by notification in the Official Gazette, appoint.

1. (1) The proceeds of the tax recovered under this Acts shall first be credited to the Consolidated Fund of the Union territory and such proceeds, after deducting the expenses of collection not exceeding an amount equal to fifteen percent thereof, shall, after due appropriation made by law in this behalf, be paid to the local authorities as contributions, in such manner as the Government may, from time to time, determine.
2. (2) The contributions to the local authorities made under sub-section (1) shall be paid in such installments, in such manner and on such dates, as the Government may, after consulting the local authorities concerned, determine.
3. (3) The contributions made to a local authority under sub-section (1) shall be solely spent on the construction, improvement and maintenance of roads and similar purposes.

1. (1) All motor vehicles, designed and used solely for agricultural operations on farms or farm lands, shall be exempted from the payment of tax leviable under this Act.
2. (2) The Government may, subject to the provisions of any rule made in that behalf by notification in the Official Gazette exempt either totally or partially any class of motor vehicles other than those falling under sub-section (1) or any motor vehicles belonging to any class of persons, from the payment of the tax. Explanation: — For the purpose of this section the expression "agricultural operation", means tilling, sowing, harvesting, crushing of agricultural produce or any other similar operation carried out for the purpose of agriculture; but does not include the transportation of persons or materials for the purpose of agriculture or the transportation of agricultural produce.

If the tax due in respect of any motor vehicle has not been paid as specified in section 4 or section 7, the registered owner or the person having the possession or control thereof shall, in addition to the payment of the tax due, be liable to a penalty, which may extend to twice the quarterly tax in respect of that vehicle to be levied by such officer, by order in writing and in such manner as may be prescribed. Provided that if the tax for non-transport vehicles registered before the date of commencement of the Daman and Diu Motor Vehicles Tax (Amendment) Regulation, 2010, has not been paid as provided in the proviso to sub-section (4) of section 4, the registered owner or the person having possession or control of the motor vehicle, in relation to Dadra and Nagar Haveli and Daman and Diu, shall be liable to pay penalty to the extent of one per cent of the tax payable for each defaulting month or part thereof.

Any tax, penalty or fine due under this Act and not paid within the time specified for the same may be recovered in the same manner as an arrear of land revenue, and the motor vehicle in respect of which the tax, penalty or fine is due or its accessories may be distrained and sold, whether or not such motor vehicle or accessories are in the possession or control of the person liable to pay the tax, penalty, or fine.

Without prejudice to the provisions of sections 12 and 13, where any tax due in respect of any motor vehicle has not been paid as specified in section 4 or 7, such officer as may be prescribed, may seize and detain the motor vehicle in respect of which the tax is due under this Act and for this purpose take or cause to be taken any steps he may consider necessary for the temporary safe custody of the vehicle, until the tax due in respect of the vehicle is paid.

Notwithstanding the provisions of the Motor Vehicles Act, 1988 (Central Act 59 of 1988), if the tax or any instalment thereof due in respect of a transport vehicle is not paid within the prescribed period the validity of the permit for the vehicle shall become ineffective from the date of expiry of the said period until such time as the tax is actually paid.

1. (1) Any person who is aggrieved by any order of a Taxation Authority under this Act may file an appeal before such person or authority in such manner, within such time, and on payment of such fees, as may be prescribed.
2. (2) The appeal shall be heard and decided in such manner as may be presented.

Any police officer, or officers of the Motor Vehicles Department, in uniform, not below such rank as may be prescribed by the Government in this behalf, may—

1. (a) enter, at any time between sunrise and sunset, any premises where he has reason to believe that a motor vehicle is kept, or
2. (b) require the driver of any motor vehicle in any public place, to stop such vehicle and cause it to remain stationary so long as may reasonably be necessary, for the purpose of satisfying himself that the amount of the tax due in accordance with the provisions of this Act in respect of such vehicle, has been paid.

1. (1) Whoever—
   • (a) as a registered owner or otherwise, has the possession or control of any motor vehicle used or kept for use in the Union territory without having paid the amount of the tax, or a additional tax, due in accordance with the provisions of this Act in respect of such vehicle, or
   • (b) delivers a declaration or additional declaration or special declaration wherein the particulars required by or under this Act to be therein set forth are not fully and truly stated, or
   • (c) obstructs any officer in exercise of the powers conferred by clause (a) of section 17 or fails to stop the motor vehicle when required so to do by such officer under clause (b) of that section, shall, on conviction, be punished—
     • (i) with fine which shall not be less than a sum equal to the tax payable in respect of such vehicle for two quarters, and which may extend to a sum equal to the annual tax payable in respect of such vehicle, and
     • (ii) in the event of such persons having been previously convicted of an offence under this section, with fine which shall not be less than a sum equal to the annual tax payable in respect of such vehicle, and which may extend to a sum equal to twice the annual tax payable in respect of such vehicle.
2. (2) The amount of any tax due shall be recoverable as if it were a fine.

Whoever contravenes any of the provisions of this Act, if no other penalty is elsewhere provided therein for such a contravention, shall on conviction, be punished with fine which may extend to five thousand rupees, and in the event of such person having been previously convicted of an offence under this Act, with fine which may extend to ten thousand rupees.

1. (1) The prescribed officer may either before or after the institution of proceedings for any offence punishable under clause (a) of sub-section (1) of section 18, accept from any person charged with such offence by way of composition thereof such sum of money as may be prescribed, provided that the sum is paid within the prescribed time.
2. (2) On payment by such person of such sum together with the amount of tax, if any, due, such person, if in custody, shall be set at liberty, and if any proceedings in any Criminal Court have been instituted against such person in respect of the offence the composition shall be deemed to amount to an acquittal, and no further criminal proceedings shall be taken against such person in respect of such offence.

No court inferior to that of a Judicial Magistrate of the First class shall try an offence punishable under this Act.

No prosecution, suit or other proceedings shall lie against any person for anything in good faith done or intended to be done under this Act.

If any difficulty arises in giving effect to the provisions of this Act, the Government may, by order published in the Government Gazette, make such provisions not inconsistent with the provisions of this Act as may appear to be necessary or expedient for removing the difficulty.

1. (1) The Government may, subject to the condition of previous publication, make rules for carrying out the purposes of this Act.
2. (2) In particular, and without prejudice to the generality of the foregoing provision, the Government may make rules for all or any of the following matters, namely—
   • (a) to prescribe the manner in which and the period within which the tax shall be paid;
   • (b) to prescribe the form of the tax token and tax licence under section 5;
   • (c) to prescribe the form of declaration, additional declaration and special declaration the particulars to be stated therein and the time within which the declaration should be delivered under section 6;
   • (d) to regulate the manner in which refund of tax may be claimed under section 9;
   • (e) to prescribe the instalments of contribution and the manner in which and the dates on which they shall be paid under section 10 and the manner in which the proceeds of tax shall be expended under that section;
   • (f) to provide for the total or partial exemption from liability to payment of the tax in respect of any class of motor vehicles, or such vehicles, belonging to a class of persons, the time within which the declaration shall be made in respect of such vehicles by such persons, the amount which shall be payable on account of such vehicles and the token which any such vehicle shall carry under section 11, and the manner in which the exemption may be claimed under that section;
   • (g) to prescribe the amount of penalty payable under section 12, the manner in which, the time within which, and the officer to whom, such penalty shall be paid under that section;
   • (h) to prescribe the authority before which, the manner in which, the time within which, and the fee on payment of which an appeal may be filed and the manner in which such appeal shall be heard and decided, under section 16;
     • (i) to prescribe the rank of officer who may exercise powers under section 17;
   • (j) to prescribe the manner in which tax token shall be displayed;
   • (k) to provide for the supply of information regarding payment of tax and prescribe a fee therefor;
   • (l) any other matter which is required to be, or may be prescribed.
3. (3) A rule made under this section may provide that the contravention of any of the provisions thereof shall be punishable with fine, which may extend to two thousand rupees.
4. (4) All rules made under this section shall be published in the Official Gazette.
5. (5) Every rule made under this section shall be laid as soon as may be after it is made before the Legislative Assembly of Goa, Daman and Diu while it is in session for a total period of thirty days which may be comprised in one session or in two successive sessions, and if, before the expiry of the session in which it is so laid or the session immediately following, the Assembly agrees in making any modification in any such rule or the Legislative Assembly agrees that the rule should not be made, the rule shall, thereafter have effect only in such modified form or be of no effect, as the case may be, so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.

On the commencement of this Act, the Punjab Motor Vehicles Taxation Act, 1924 as extended to the Union territory of Goa, Daman and Diu shall stand repealed: Provided that such repeal shall not affect: — (a) the previous operation of the law so repealed or anything duly done or suffered thereunder; (b) any right, privilege, obligation or liability acquired, accrued or incurred under the law so repealed; (c) any penalty, forfeiture, or punishment incurred in respect of any offence committed against the law so repealed; or (d) any investigation, legal proceedings, or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid; and any such investigation, legal proceedings or remedy may be instituted, continued, or enforced, and any such penalty, forfeiture and punishment may be imposed as if this Act had not been passed: Provided further that, subject to the preceding proviso, anything, done or any action taken (including any rules made) under the Punjab Motor Vehicles Taxation Act, 1924 as extended to the Union territory of Goa, Daman and Diu, or any notification or orders issued, rate of tax fixed, the levy, assessment whether provisional or final and collection of tax made, tax token or tax licences issued or surrendered, exemption granted, application for refund of tax made or refund paid, declaration delivered; under the said law shall, in so far as it is not inconsistent with the provisions of this Act, be deemed to have been done or taken under the corresponding provisions of this Act, and shall continue to be in force accordingly unless and until superseded by anything done or any action taken under this Act: Provided also that, subject to the preceding provisos, any tax imposed or recovered under the provisions of the Punjab Motor Vehicles Taxation Act, 1924 as extended to the Union territory of Goa, Daman and Diu shall be deemed to have been validly imposed and or recovered under the provisions of this Act and all arrears of tax and other amounts due at the commencement of this Act may be recovered as if they had accrued under this Act.

Nothing contained in the Schedule to this Act, shall, on and from the commencement of the Dadra and Nagar Haveli and Daman and Diu Motor Vehicles Tax (Amendment) Regulation, 2010, apply to Daman and Diu.

(See section 9)

[Table containing Sl. No., Stage when refund is claimed of, CATEGORY A. Motor cycles and tricycles (including motor scooters and cycles with attachment for propelling the same by mechanical power) (Refund for removal, suspension or cancellation of registration of vehicle, Refund per quarter (for not using the vehicle)), and CATEGORY B. Any other motor vehicle not specified in Category A. (Refund for removal, suspension of cancellation of registration of vehicle, Refund per quarter (for not using the vehicle))]

1. (1) (2) (3) (4) (5) (6) A If the period elapsed after payment of one time tax on the motor vehicle is - Percentage of the one time tax levied Percentage of the one time tax levied Percentage of the one time tax levied Percentage of the one time tax levied 1. Less than one year 95.8 0.9 97.2 0.6 2. More than one year but not more than two years 91.3 0.9 94.3 0.6 3. More than two year but not more than three years 86.7 0.9 91.2 0.6 4. More than three year but not more than four years 81.8 1.0 87.9 0.7 5. More than four year but not more than five years 76.6 1.0 84.5 0.7 6. More than five year but not more than six years 71.2 1.0 81.0 0.7 7. More than six year but not more than seven years 65.6 1.0 77.2 0.7 8. More than seven year but not more than eight years 59.6 1.0 73.3 0.7 9. More than eight year but not more than nine years 53.4 1.1 69.1 0.7 10. More than nine year but not more than ten years 46.8 1.1 64.8 0.8 11. More than ten year but not more than eleven years 39.9 1.1 60.2 0.8 12. More than eleven year but not more than twelve years 32.7 1.1 55.4 0.8 13. More than twelve year but not more than thirteen years 25.1 1.1 50.4 0.8 14. More than thirteen year but not more than fourteen years 17.2 ... 45.1 0.8 15. More than fourteen year but not more than fifteen years ... ... 39.6 0.8 16. More than fifteen year but not more than sixteen years ... ... 33.8 0.9 17. More than sixteen year but not more than seventeen years ... ... 27.7 0.9 18. More than seventeen year but not more than eighteen years ... ... 21.2 0.9 19. More than eighteen year but not more than nineteen years ... ... 14.5 0.9