Composition fee

Notwithstanding anything contained in the Schedule to the Goa, Daman and Diu Motor Vehicles (Taxation on Passengers and Goods) Act, 1974, from the first day of January, 1991 to 31st day of December, 1992,— (i) in the case of a stage carriage, the composition fee referred to in section 14 shall be calculated for the entire unexpired period of the currency of permit or for a period of one month whichever is less, at the rate of one rupee and fifty-five paise per seat, per year, per kilometre of the total daily kilometres permitted or at the option of the operator, twenty-five rupees per seat, per month; (ii) Where the stage carriage is permitted to carry standing passengers, one third of the fee per seat referred to in (i) above, shall also be payable in respect of each of the standing passengers aforesaid as if sitting accommodation has been provided for them.