The Goa, Daman and Diu Motor Vehicles (Taxation on Passengers and Goods) Act, 1974

{
    "id": 16350,
    "slug": "goa-daman-and-diu-motor-vehicles-taxation-on-passengers-and-goods-act-1974",
    "title": "The Goa, Daman and Diu Motor Vehicles (Taxation on Passengers and Goods) Act, 1974",
    "short_title": "The Goa, Daman and Diu Motor Vehicles (Taxation on Passengers and Goods) Act, 1974",
    "act_number": "(Act No. 7 of 1974)",
    "act_year": 1974,
    "act_type": "STATE",
    "location": "Goa",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "The Goa, Daman and Diu Motor Vehicles (Taxation on Passengers and Goods) Act, 1974",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "1. Short title, extent and commencement.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "2. Definitions.",
            "chapter": null,
            "content": "(1) \"Collector\" means the Collector of Goa, the Collector of Daman and Civil Administrator, Diu;\n(2) \"fare\" includes sums payable for season ticket or in respect of hire of a contract carriage;\n(3) \"freight\" means sums payable for carriage of goods by a motor vehicle [* * *] ;\n(4) \"goods\" includes livestock and anything carried by a motor vehicle except living persons, but does not include the personal luggage of passengers travelling in the vehicles when such luggage is not charged for, and the equipment ordinarily used with the vehicle;\n(5) \"Government\" means the Government of Goa, Daman and Diu;\n(6) \"month\" means a calendar month;\n(7) \"operator\" means any person whose name is entered in the permit as the holder thereof;\n(8) \"passenger\" means any person travelling in a stage carriage, but shall not include the driver or the conductor or an employee of the operator of the vehicle travelling in the bona-fide discharge of his duties in connection with the vehicle;\n(9) \"permit\" means a permit granted or countersigned under the Motor Vehicles Act, 1939 (Central Act 4 of 1939), authorising the use of a motor vehicle as a stage carriage or contract carriage [* * *] in any part of the Union territory;\n(10) \"prescribed\" means prescribed by rules made under this Act;\n(11) [* * *] ;\n(12) \"stage carriage\" means a motor vehicle carrying or adapted to carry more than six persons excluding the driver, which carries passengers for hire or reward, at separate fares paid by or for individual passengers, either for the whole journey or for stages of the journey, and includes such carriage or other omnibus when used as a contract carriage within the meaning of the Motor Vehicles Act, 1939 (Central Act 4 of 1939);\n(13) \"tax\" means the tax referred to in section 3;\n(14) \"Tax Officer\" means such officer as the Government may, by notification in the Official Gazette, appoint to be the Tax Officer for the whole of the Union territory or for any area or areas for the purposes of this Act, and the Government may appoint more than one officer as Tax Officer for the whole Union territory or for any area;\n(15) \"Union territory\" means the Union territory of Goa, Daman and Diu;",
            "footnote": "",
            "is_definition": true,
            "sort_order": 1
        },
        {
            "number": "3",
            "title": "3. Levy of tax on passengers and goods.",
            "chapter": null,
            "content": "(i) On all passengers and goods carried by stage carriages, at such rate as would yield an amount equal to ten percentum of the amount of fares and freights payable to the operator of a stage carriage:\n(ii) [* * *] ;\nExplanation:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "4",
            "title": "4. Submission of returns.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "5",
            "title": "5. Tax to be paid every month into Government treasury.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "6",
            "title": "6. Procedure where no returns are submitted, etc.",
            "chapter": null,
            "content": "(a) Where no returns have been submitted by the operator in respect of any stage carriage [* * *] for any month or portion thereof, or\n(b) Where the returns submitted by the operator in respect of any stage carriage",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "7",
            "title": "7. Fares and freights escaping assessment.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "8",
            "title": "8. Penalty for non-payment of tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "9",
            "title": "9. Recovery of tax, etc.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "10",
            "title": "10. Appeal against demand.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "11",
            "title": "11. Maintenance of accounts and registers.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "12",
            "title": "12. Power to order production of accounts.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "13",
            "title": "13. Powers of entry and inspection.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "14",
            "title": "14. Composition of tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        },
        {
            "number": "15",
            "title": "15. Drawback, set off, refund, etc.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 14
        },
        {
            "number": "16",
            "title": "16. Offences and penalties and competent court.",
            "chapter": null,
            "content": "(a) being an operator, submits or allows to be submitted an incorrect or incomplete return under section 4 or fails to submit a return as required under that section; or\n(b) being an operator, fraudulently evades or allows to be evaded, the payment of any tax due from him; or\n(c) being an operator, fraudulently makes or allows to be made any wrong entry in, or fraudulently omits or allows to be omitted any entry from any statement submitted, or any accounts or register maintained, by him; or\n(d) wilfully acts in contravention of any of the provisions of this Act or any rules made thereunder or any lawful orders passed in accordance therewith;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 15
        },
        {
            "number": "17",
            "title": "17. Offences by companies.",
            "chapter": null,
            "content": "Explanation:\n(a) \"company\", means a body corporate, and includes a firm or other association of individuals: and\n(b) \"director\", in relation to a firm, means a partner in the firm.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 16
        },
        {
            "number": "18",
            "title": "18. Composition of offences.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 17
        },
        {
            "number": "19",
            "title": "19. Officers to be public servants.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 18
        },
        {
            "number": "20",
            "title": "20. Bar of certain proceedings.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 19
        },
        {
            "number": "21",
            "title": "21. Limitation for suits and prosecutions.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "22",
            "title": "22. Power to make rules.",
            "chapter": null,
            "content": "(a) the Officer to receive returns under section 4 and the intervals, if any, at which returns under that section shall be submitted and the period within which and the manner in which such officer shall forward the returns, to the Tax Officer;\n(b) the maintenance of accounts and registers and the submission of returns and statements by operators;\n(c) the manner of serving notices of demand under this Act;\n(d) the duties and powers of officers appointed for the purpose of enforcing the provisions of this Act;\n(e) the authority to which an appeal may be preferred under sub-section (1) of section 10;\n(f) generally regulating the procedure to be followed and the forms to be adopted in proceedings under this Act;\n(g) any other matter which is required or allowed by this Act to be prescribed.\n[23. Power to exempt certain passengers from payment of tax.\nSchedule\n( See section 14)\n(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).\n(i) Vehicles permitted to ply as stage carriages Rupees two per seat per year per kilometer of the total daily kilometers permitted or at the option of the operator, Rupees thirty per seat per month.\nExplanation:\n(ii) Vehicles permitted to ply as contract carriages- Fifty rupees per seat per month.\n(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:-\n(i) for a big bus - Rupees one hundred fifty , per seat, per month or rupees five thousand two hundred fifty per month, whichever is higher;\n(ii) for a mini bus - Rupees one hundred fifty , per seat, per month or rupees three thousand seven hundred fifty per month, whichever is higher;\n(iii) for maxi-cabs - Rupees one hundred , per seat, per month.\n(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:-\n(i) for a big bus- Rupees five hundred , per seat, per month or rupees seventeen thousand five hundred per month, whichever is higher;\n(ii) for a mini bus- Rupees five hundred , per seat, per month or rupees twelve thousand five hundred per month, whichever is higher.\n(b) [omitted]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 21
        }
    ],
    "metadata": {
        "Act ID": "goa046",
        "Act Number": "(Act No. 7 of 1974)",
        "Enactment Date": "",
        "Act Year": "1974",
        "Short Title": "The Goa, Daman and Diu Motor Vehicles (Taxation on Passengers and Goods) Act, 1974",
        "Type": "STATE",
        "Location": "Goa"
    },
    "updated_at": "2026-09-29 21:52:45"
}