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Home›State Acts›The Goa Motor Vehicles (Taxation on Passengers and Goods) Act, 1974›section 1

section 1

Short title, extent and commencement

The Goa Motor Vehicles (Taxation on Passengers and Goods) Act, 1974
Tax197424 sections
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Statutory text

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

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Contents

24 matching sections

  1. 1Short title, extent and commencement
  2. 2Definitions
  3. 3Levy of tax on passengers and goods
  4. 4Submission of returns
  5. 5Tax to be paid every month into Government treasury
  6. 6Procedure where no returns are submitted, etc.
  7. 7Fares and freights escaping assessment
  8. 8Penalty for non-payment of tax
  9. 9Section 9
  10. 10Appeal against demand.
  11. 11Maintenance of accounts and registers.
  12. 12Power to order production of accounts.
  13. 13Powers of entry and inspection.
  14. 14Composition of tax.
  15. 15Drawback, set off, refund, etc.
  16. 16Offences and penalties and competent court.
  17. 17Offences by companies.
  18. 18Composition of offences.
  19. 19Officers to be public servants.
  20. 20Bar of certain proceedings.
  21. 21Limitation for suits and prosecutions.
  22. 22Power to make rules.
  23. 23Power to exempt certain passengers from payment of tax.
  24. ScheduleSCHEDULE
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