Bare Act
The Goa Motor Vehicles (Taxation on Passengers and Goods) Act, 1974
Tax197424 sections
This Act imposes a tax on passengers and goods transported by stage carriages within the Union territory of Goa, Daman, and Diu. It requires operators to pay a tax equivalent to fifteen percent of the fares and freights charged, though specific exemptions exist for certain vehicle types like taxis and auto rickshaws during specific periods, as well as for government vehicles. The tax is designed to generate revenue for the government while regulating the transport sector, ensuring that operators contribute fairly to public funds based on the services they provide.
- 1. Short title, extent and commencement
- 2. Definitions
- 3. Levy of tax on passengers and goods
- 4. Submission of returns
- 5. Tax to be paid every month into Government treasury
- 6. Procedure where no returns are submitted, etc.
- 7. Fares and freights escaping assessment
- 8. Penalty for non-payment of tax
- 9. Section 9
- 10. Appeal against demand.
- 11. Maintenance of accounts and registers.
- 12. Power to order production of accounts.
- 13. Powers of entry and inspection.
- 14. Composition of tax.
- 15. Drawback, set off, refund, etc.
- 16. Offences and penalties and competent court.
- 17. Offences by companies.
- 18. Composition of offences.
- 19. Officers to be public servants.
- 20. Bar of certain proceedings.
- 21. Limitation for suits and prosecutions.
- 22. Power to make rules.
- 23. Power to exempt certain passengers from payment of tax.
- Schedule. SCHEDULE
PDF: pending for this language.