SCHEDULE

(See section 14)

(1). The composition fee referred to in section 14 shall be calculated for the entire unexpired period of the currency of the permit or for a period of the currency of the permit or for a period of one month whichever is less, at the rate— (a) in the case of motor vehicles carrying or adapted to carry more than six persons excluding driver, plying for hire or reward and used for transport of passengers and in respect of which permits have been issued under the Motor Vehicles Act, 1988 (Central Act 59 of 1988). (i) Vehicles permitted to ply as stage carriages — Rupees forty, per seat, per month, for the vehicles registered in the State of Goa. Explanation:— Where stage carriage is permitted to carry standing passengers, one third of fee per seat referred to in item (i) shall also be payable in respect of each of the standing passengers aforesaid as if seating accommodation had been provided for them. (ii) Vehicles permitted to ply as contract carriages — Rupees eighty five, per seat, per month for the vehicle registered in the State of Goa and rupees three hundred, per seat, for the vehicles registered in a State other than the State of Goa, for one round trip. (iii) Vehicles in respect of which permits have been issued under section 88(9) of the Motor Vehicles Act, 1988 (Central Act 59 of 1988), registered in the State of Goa, (A) for bus:— Rupees two hundred seventy five per seat, per month. (B) for maxi cabs:— Rupees one hundred, per seat, per month. (C) for bus (sleeper coach):— Rupees two hundred d seventy five, per/berth, per month.: (iv) Vehicles in respect of which permits have been issued under section 88(9) of the Motor Vehicles Act, 1988 (Central Act 59 of 1988), registered in a State other than the State of Goa and plying in the State of Goa, (A) for bus:— Rupees six hundred, per seat, per month. (B) for maxi cabs:— Rupees one hundred, per seat, per month. (v) Vehicles in respect of which permits have been issued under section 88(8) of the Motor Vehicles Act, 1988 (Central Act 59 of 1988)/(special permit) registered in a State other than the State of Goa and plying in the State of Goa, (A) for bus and maxi cabs:— Rupees one hundred fifty, per seat, for single return trip. (B) for bus (sleeper coach):— Rupees three hundred, per passenger, for single return trip. (vi) Vehicles in respect of which countersignatures of permits have been granted under section 88(4) of the Motor Vehicles Act, 1988 (Central Act 59 of 1988), registered in a State other than the State of Goa and plying in the State of Goa, for bus or mini bus:— Rupees eight hundred, per seat, per month (b) [omitted] (2). An application for the grant or renewal of permission to pay the composition fee mentioned above, shall be made not less than fifteen days before the commencement of the period for which the tax is intended to be compounded, provided that the Tax Officer may, in any case, for reasons to be recorded by him in writing, permit the application to be made not later than fifteen days from such commencement; and the application shall be accompanied by a receipt evidencing the payment into a Government treasury of the composition fee.