]

(See section 3) Class of vehicles Two Wheelers Four Wheelers and above 34[(A) If the vehicle is already registered in any other State, at the time of re-registration and for assignment of new Registration Mark, when it’s age from the date of registration is,— Percentage on Rate of tax specified in PART A and in item (B) of PART ‘B”.] (a) not more than two years 95% 95% (b) more than two years but not more than three years 90% 90% (c) more than three years but not more than four years 85% 85% (d) more than four years but not more than five years 80% 80% (e) more than five years but not more than six years 75% 75% (f) more than six years but not more than seven years 70% 70% (g) more than seven years but not more than eight years 65% 65% (h) more than eight years but not more than nine years 60% 60% (i) more than nine years but not more than ten years 55% 55% (j) more than ten years but not more than eleven years 50% 50% (k) more than eleven years but not more than twelve years 45% 45% (l) more than twelve years but not more than thirteen years 40% 40% (m) more than thirteen years but not more than fourteen years 35% 35% (n) more than fourteen years but not more than fifteen years 30% 30% (o) more than fifteen years 20% 20% 35[(B) At the time of registration of new vehicle: (1) Motor cycle/Motor Scooter/Auto rickshaw irrespective of it’s horse power, whose cost does not exceed Rs. 1.50 lakhs. 9% of the cost of the Motor cycle/Motor scooter/Auto Rickshaw. (2) Motor cycle, irrespective of its horse power, whose cost exceeds Rs. 1.50 lakhs but does not exceed Rs. 3.0 lakhs 12% of the cost of the Motor cycle. (3) Motor cycle, irrespective of its horse power, whose cost exceeds Rs. 3.0 lakhs 15% of the cost of the Motor cycle, provided maximum total tax is Rs. 1.5 lakhs. (4) Tricycle for every 25 kgs weight or part thereof. Rs. 150/-. (5) Construction equipment vehicles as defined under rule 2 of the Central Motor Vehicles Rules, 1989. 9% of the cost of the vehicle as one time tax. (6) Motor vehicles other than specified in clauses (1) to (5) above (i) 9% of the cost of vehicle, where cost of vehicle does not exceed Rs. 10 lakhs. (ii) 12% of the cost of vehicle, where cost of vehicle exceeds Rs. 10 lakhs, but does not exceed Rs. 20 lakhs. (iii) 15% of the cost of vehicle, where the cost of vehicle exceeds Rs. 20 lakhs, provided that the maximum total tax is Rs. 15 lakhs.] SCALE OF REFUND (See section 9) Schedule indicating refund for two wheelers, four wheelers and above irrespective of the cost of the vehicle in respect of which life time tax is paid on or after 01-04-1997. If, after registration, cancellation of registration or removal of vehicles (two wheelers, four wheelers and above) to any other State or Union Territory on account of transfer of ownership or change of address of vehicle takes place or re-registration of vehicle takes place Percentage-on Actual Tax Paid (one-time) 1 2 (a)within a year 85% (b) after 1 year but within 2 years 80% (c) after 2 years but within 3 years 75% (d) after 3 years but within 4 years 70% (e) after 4 years but within 5 years 65% (f) after 5 years but within 6 years 60% (g) after 6 years but within 7 years 55% (h) after 7 years but within 8 years 50% (i) after 8 years but within 9 years 45% (j) after 9 years but within 10 years 40% (k) after 10 years but within 11 years 35% (l) after 11 years but within 12 years 30% (m) after 12 years but within 13 years 25% (n) after 13 years but within 14 years 20% (o) after 14 years but within 15 years 15% (p) after 15 years and above No refund] Secretariat Annexe Panaji Dated 31-3-1997 B. M. Masurkar, Secretary to the Government of Goa Law Department (Legal affairs) _________________________________________________________________________ 1. Amended vide Act 1 of 2014; 2. The words “Daman and Diu” omitted vide Amendment Act 20 of 2021 rd 3. Inserted vide 3 Amendment Act 11 of 2020; published in the Official Gazette Series I No. 20 5. Inserted by the Amendment Act 7 of 1997. 6. Substituted by the Amendment Act 7 of 1997. 13. Inserted vide Amendment Act 9 of 2012 14. Substituted vide Amendment Act 18 of 2013 and thereafter by the Amendment Act 21 of 2016 15. Substituted vide Amendment Act 18 of 2013 and thereafter by the Amendment Act 21 of 2016 16. Substituted vide Amendment Act 18 of 2013 and thereafter by the Amendment Act 21 of 2016 17. Substituted by the Amendment Act 21 of 2016 19. Inserted vide Amendment Act 6 of 2020 published in the Official Gazette Series-I No.1 (Extraordinary- 21. Substituted in place of words “under the third proviso to sub-section (1) of section 3” by the Amendment 22. Inserted by the Amendment Act 17 of 2005. 23. Inserted by the Amendment Act 5 of 1988. 2021. Inserted sub section read as follows: (3) The Government exempts tax 28. Inserted vide Amendment Act No. 7 of 2021; 29. Inserted vide Amendment Ordinance No. 14 of 2020; published in the Official Gazette Series I No. 38 2021. Inserted provisions read as follows:- “The Government exempts tax payable under this Act on all 31. Inserted vide Amendment Act 5 of 2024 32. Substituted by the Amendment Act 21 of 2016 33. Inserted vide Amendment Act 5 of 2024 34. Substituted vide Amendment Act 1 of 2014. 35. Substituted vide Amendment Act 5 of 2024 (Extraordinary-2) dated 17-8-2020; and its deemed to have come into force on the day of 19 th April, 2017. 4. Re-numbered vide 3 rd Amendment Act 11 of 2020; published in the Official Gazette Series I No. 20 (Extraordinary-2) dated 17-8-2020; and its deemed to have come into force on the day of 19 th April, 2017. 7. Third proviso was inserted by the Amendment Act 5 of 1988; thereafter same has been amended in the Amendment Act 19 of 1988. The said proviso omitted by the Amendment Act 7 of 1997. 8. Provisos inserted vide Amendment Act 7 of 2021 9. Sub-section (3) substituted by the Amendment Act 10 of 1995. 10. Section (3-A) inserted by the Amendment Act 18 of 2004. Thereafter by the Amendment Act 17 of 2005 entries against the Sr. No.2 of the table columns 2 and 3 are substituted. 11. Table which was earlier amended vide Act No.9 of 2012 substituted vide Amendment Act 18 of 2013 12. Letters and figures in column (3) substituted by the Amendment Act 21 of 2016 18. Section 4 amended by the Amendment Act 5 of 1988, 19 of 1988 and 7 of 1997. Finally by the Amendment Act 18 of 2004 present section substituted which made effective w.e.f. 1 st April, 2005. 2) dated 8-4-2020 and come into force at once. 20. Sub-section 5 was inserted by the Amendment Act 5 of 1988. Act 7 of 1997. 24. Originally the words and figures were inserted by the Amendment Act 8 of 1993; thereafter by the Amendment Act 7 of 1995 same are substituted. Finally present entries are substituted by the Amendment Act 7 of 1997. 25. Words substituted by the Amendment Act 19 of 1988. 26. Sub-section 3 inserted vide Amendment Ordinance No. 14 of 2020; published in the Official Gazette Series I No. 38 (Extraordinary No. 4) dated 23rd December, 2020. This ordinance was repealed vide Amendment Act 7 of payable on goods and passenger vehicles under this Act, by all kinds of commercial/ transport vehicles registered in the State of Goa, including goods vehicles on pro-rata basis, for a period of six months from 01-04-2020 to 30-09-2020, except vehicles which have paid onetime tax at the time of registration. “Provided that, if any such tax/tax with penalty have already been paid under this Act, it shall be adjusted towards the tax payable in respect of same motor vehicle, in future.] 27. This section amended 4 times. i.e. Amendment Act 5 of 1988, 19 of 1988, 7 of 1997 and 17 of 2005. By the Amendment Act 17 of 2005 new section (present entries) was substituted. (Extraordinary No. 4) dated 23rd December, 2020. The Ordinance repealed vide Amendment Act 7 of passenger/transport vehicles registered in the State of Goa, which includes stage carriages, contract carriages, maxi-cabs, taxi, auto rickshaw, motorcycles, rent a bike/car for a period of six months from 01-04-2020 to 30-09-2020: Provided that, if any such tax/tax with penalty have already been paid under this Act, it shall be adjusted towards the tax payable in respect of same motor vehicle, in future.” 30. Schedule was amended vide Act 9 of 2012 , thereafter same is substituted vide Amendment Act 18 of