Levy of tax on passengers and goods

(1) On and from the date of the commencement of this Act, there shall be levied and paid to the Government a tax — (i) On all passengers and goods carried by stage carriages, at such rate as would yield an amount equal to Fifteen percentum of the amount of fares and freights payable to the operator of a stage carriage: Provided that if the operator levies and collects fares and freights inclusive of the tax under this sub-section, the operator shall pay to the Government on account of the tax, three- twenty thirds of the total amount of fares and freights inclusive of tax collected by him; and Provided that no tax shall be leviable under this section on passengers, luggage and goods carried by a stage carriage, contract carriage, maxi-cab, taxi, auto rickshaw, motorcycle or a rent a bike/car for the period 01-04-2020 to 30-09-2020: Provided further that if any tax is already been paid under this section on passengers, luggage and goods by any stage carriage, contract carriage, maxi-cab, taxi, auto rickshaw, motorcycle or a rent a bike/ car, it shall be adjusted towards the tax payable in respect of same motor vehicle in future. (ii) ; Provided further that in respect of passengers, luggage or goods carried partly by rail and partly by road, the tax shall be in respect of the fare and freight chargeable for the distance covered by road only: Provided further that no tax shall be payable under this Act on goods carried by Government vehicles and vehicles owned by the Central Government. Explanation:— Where any fare or freight charged is a lumpsum paid by a person on account of a season ticket or as subscription or as contribution for any privilege, right or facility which is combined with the right of such person being carried or his goods transported by a motor vehicle, without any further payment or at a reduced charge, the tax shall be levied on the amount of such lump-sum or on such amount as appears to the prescribed authority to be fair and equitable having regard to the fare or freight fixed by a competent authority under the Motor Vehicles Act, 1939, (Central Act 4 of 1939). (2) Where passengers, luggage, or goods are carried by stage carriages from any place outside the Union territory to any place within the Union territory or from any place within the Union territory to any place outside the Union territory, or from any place outside the Union territory to any place outside the Union territory through the intervening territory of the Union territory, or from any place within the Union territory to any other place within the Union territory through the intervening territory of any other State, the tax shall be payable in respect of the fares and freights chargeable for the distance covered within the Union territory at the rate laid down in sub-section (1). (3) In case of passengers, luggage and goods carried by stage carriages in respect of which any reciprocal arrangement relating to taxation has been entered into between the Government and other state Governments or in respect of which any special Scheme has been formulated by the Central Government, the levy and payment of tax shall, notwithstanding anything contained in this Act, be in accordance with the terms and conditions of such reciprocal arrangement or special Scheme: Provided that the terms and conditions of every such reciprocal arrangement shall be published in the Officer Gazette and a copy thereof shall be laid before the Legislative Assembly of Goa. (4) In the determination of the amount of tax livable and payable under this Act, amount less than three paise shall be disregarded and amount equal to or exceeding three paise shall be regarded as five paise.