The Goa, Daman and Diu Motor Vehicles Tax Act, 1974

{
    "id": 16351,
    "slug": "the-goa-daman-and-diu-motor-vehicles-tax-act-1974",
    "title": "The Goa, Daman and Diu Motor Vehicles Tax Act, 1974",
    "short_title": "The Goa, Daman and Diu Motor Vehicles Tax Act, 1974",
    "act_number": "(Act No. 8 of 1974)",
    "act_year": 1974,
    "act_type": "STATE",
    "location": "Goa",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "The Goa, Daman and Diu Motor Vehicles Tax 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) \"Government\" means the Administrator of the Union territory of Goa, Daman and Diu appointed by the President under Article 239 of the Constitution;\n(2) \"prescribed\" means prescribed by rules made under this Act;\n(3) \"quarter\" means a period of three months commencing on the first day of April, the first day of July, the first day of October or the first day of January, of each year; and the term \"quarterly\" shall be construed accordingly;\n(4) \"registered owner\" means the person in whose name a motor vehicle is registered under the Motor Vehicles Act, 1939;\n(5) \"tax\" means a tax imposed under this Act;\n(6) \"Taxation Authority\" or \"Authority\" means such officer or authority as the Government may, by notification in the Official Gazette, appoint to be the Taxation Authority for the whole of the Union territory or for any area for the purposes of this Act, and more than one officer or authority may be appointed for the whole of the Union territory or for any area;\n(7) \"tax licence\" means a licence issued under section 5 indicating therein the rate at which the tax is leviable and the periods for which the tax has been paid;\n(8) \"tax token\" means a token issued under section 5 indicating therein that the amount of tax has been paid, and includes a fresh tax token issued in place of the original token under this Act;\n[(8a) \"transport vehicles\" means public service vehicle, a goods carriage, an educational institution bus or a private service vehicle.]\n(9) \"Union territory\" means the Union territory of Goa, Daman and Diu;\n(10) \"year\" means the financial year;\n(11) other words and expressions used but not defined in this Act, shall have the meanings respectively assigned to them in the Motor Vehicles Act, 1939.",
            "footnote": "",
            "is_definition": true,
            "sort_order": 1
        },
        {
            "number": "3",
            "title": "3. Levy of tax.",
            "chapter": null,
            "content": "[3A Levy of Green Tax.\nTable\nSr. No.\nClass and age of the vehicle\nRate of cess in rupees\n(1)\n(2)\n(3)\n(1)\nNon-transport vehicle which has completed 15 years from the\n\t\t\t\tdate of its initial registration, at the time of renewal of\n\t\t\t\tcertificate of registration as per sub- -section (10) of section\n\t\t\t\t41 of the Motor Vehicles Act, 1988 (Act 59 of 1988).\n(a) Two wheelers\n250.00 per five years\n(b) Other than two wheelers\n500.00 per five years\n(2)\nTransport vehicle which has completed 15 years from the date\n\t\t\t\tof its initial registration, at the time of renewal of fitness\n\t\t\t\tcertificate as per section 56, of the Motor Vehicles Act, 1988\n\t\t\t\t(Act 59 of 1988).\n(a) Motor Cycle\nRs. 200. - per annum\n(b) Auto Rickshaws (goods and passenger)\nRs. 300. - per annum\n(c) Motor Cab and Maxi Cab\nRs. 400. - per annum\n(d) Light Commercial Vehicle (goods and passenger)\nRs. 500. - per annum\n(e) Medium Commercial Vehicle (goods and passenger)\nRs. 600. - per annum\n(f) Heavy Motor Vehicles (goods and passenger)\nRs. 1000. - per annum]\n4. [Payment of tax.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "5",
            "title": "5. Issue of tax token and tax licence.",
            "chapter": null,
            "content": "(a) a tax token in the prescribed form, indicating therein that such tax has been paid, and\n(b) a tax licence in the prescribed form, indicating therein the rate at which the tax is leviable and the period for which the tax has been paid.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "6",
            "title": "6. Tax to be paid along with declaration.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "7",
            "title": "7. Payment of additional tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "8",
            "title": "8. Liability to pay arrears of tax of persons succeeding to the ownership, possession or control of motor vehicles.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "9",
            "title": "9. Refund of tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "10",
            "title": "10. Destination and Utilisation for the proceeds of tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "11",
            "title": "11. Exemptions.",
            "chapter": null,
            "content": "Explanation.\n12. [Penalty for failure to pay tax.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "13",
            "title": "13. Arrears of tax, penalty or fine recoverable as an arrear of land revenue.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "14",
            "title": "14. Power to seize and detain motor vehicles in case of non-payment of tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "15",
            "title": "15. Transport vehicle permit to be ineffective if tax not paid.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "16",
            "title": "16. Appeals.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        },
        {
            "number": "17",
            "title": "17. Power of police officer and the Motor Vehicles Department officers.",
            "chapter": null,
            "content": "(a) enter, at any time between sunrise and sunset, any premises where he has reason to believe that a motor vehicle is kept, or\n(b) require the driver of any motor vehicle in any public place, to stop such vehicle and cause it to remain stationary so long as may reasonably be necessary, for the purpose of satisfying himself that the amount of the tax due in accordance with the provisions of this Act in respect of such vehicle, has been paid.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 14
        },
        {
            "number": "18",
            "title": "18. Penalties.",
            "chapter": null,
            "content": "(a) as a registered owner or otherwise, has the possession or control of any motor vehicle used or kept for use in the Union territory without having paid the amount of the tax, or a additional tax, due in accordance with the provisions of this Act in respect of such vehicle, or\n(b) delivers a declaration or additional declaration or special declaration wherein the particulars required by or under this Act to be therein set forth are not fully and truly stated, or\n(c) obstructs any officer in exercise of the powers conferred by clause (a) of section 17 or fails to stop the motor vehicle when required so to do by such officer under clause (b) of that section, shall, on conviction, be punished-\n(i) with fine which shall not be less than a sum equal to the quarterly tax payable in respect of such vehicle, and which may extend to a sum equal to the annual tax payable in respect of such vehicle, and\n(ii) in the event of such persons having been previously convicted of an offence under this section, with fine which shall not be less than a sum equal to the tax payable in respect of such vehicle for two quarters, and which may extend to a sum equal to twice the annual tax payable in respect of such vehicle.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 15
        },
        {
            "number": "19",
            "title": "19. Other Penalties.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 16
        },
        {
            "number": "20",
            "title": "20. Compounding of offences.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 17
        },
        {
            "number": "21",
            "title": "21. Trial of offences.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 18
        },
        {
            "number": "22",
            "title": "22. Protection of action done in good faith.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 19
        },
        {
            "number": "23",
            "title": "23. Power to remove difficulty.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "24",
            "title": "24. Power to make rules.",
            "chapter": null,
            "content": "(a) to prescribe the manner in which and the period within which the tax shall be paid;\n(b) to prescribe the form of the tax token and tax licence under section 5;\n(c) to prescribe the form of declaration, additional declaration and special declaration the particulars to be stated therein and the time within which the declaration should be delivered under section 6;\n(d) to regulate the manner in which refund of tax may be claimed under section 9;\n(e) to prescribe the installments of contribution and the manner in which and the dates on which they shall be paid under section 10 and the manner in which the proceeds of tax shall be expended under that section;\n(f) to provide for the total or partial exemption from liability to payment of the tax in respect of any class of motor vehicles, or such vehicles, belonging to a class of persons, the time within which the declaration shall be made in respect of such vehicles by such persons, the amount which shall be payable on account of such vehicles and the token which any such vehicle shall carry under section 11, and the manner in which the exemption may be claimed under that section;\n(g) to prescribe the amount of penalty payable under section 12, the manner in which, the time within which, and the officer to whom, such penalty shall be paid under that section;\n(h) to prescribe the authority before which, the manner in which, the time within which, and the fee on payment of which an appeal may be filed and the manner in which such appeal shall be heard and decided, under section 16;\n(i) to prescribe the rank of officer who may exercise powers under section 17;\n(j) to prescribe the manner in which tax token shall be displayed;\n(k) to provide for the supply of information regarding payment of tax and prescribe a fee therefor;\n(l) any other matter which is required to be, or may be prescribed.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 21
        },
        {
            "number": "25",
            "title": "25. Repeal and savings.",
            "chapter": null,
            "content": "(a) the previous operation of the law so repealed or anything duly done or suffered thereunder;\n(b) any right, privilege, obligation or liability acquired, accrued or incurred under the law so repealed;\n(c) any penalty, forfeiture, or punishment incurred in respect of any offence committed against the law so repealed; or\n(d) any investigation, legal proceedings, or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid; and any such investigation, legal proceedings or remedy may be instituted, continued, or enforced, and any such penalty, forfeiture and punishment may be imposed as if this Act had not been passed:\n\"Schedule\"\nPart 'A'\nSchedule of Taxation\n(Section 3)\n(Section 3)\nClass of Motor Vehicles\nMaximum Annual Rate of tax is Rs.\nA.\nMotor Vehicles fitted solely with pneumatic tyres:–\nI.\nMotor cycles and tricycles:\n(including motor scooters and cycles with attachment for\n\t\t\t\t\tpropelling the same by mechanical powers:–\nMotor cycles used for hire.\n150/-\n\"II.\nGoods vehicles:\nGoods vehicles of which the gross vehicle weight–\ni) is up to 1000 kgs.\n800/-\nii) exceeds 1000 kgs. but does not exceed 2000 kgs.\n1800/-\niii) exceeds 2000 kgs. but does not exceed 3000 kgs.\n2200/-\niv) exceeds 3000 kgs. but does not exceed 4000 kgs.\n2700/-\nv) exceeds 4000 kgs. but does not exceed 5000 kgs.\n3100/-\nvi) exceeds 5000 kgs. but does not exceed 6000 kgs.\n3600/-\nvii) exceeds 6000 kgs. but does not exceed 7000 kgs.\n3900/-\nviii) exceeds 7000 kgs. but does not exceed 8000 kgs.\n4100/-\nix) exceeds 8000 kgs. but does not exceed 9000 kgs.\n4600/-\nx) exceeds 9000 kgs. but does not exceed 10000 kgs.\n4900/-\nxi) exceeds 10000 kgs. but does not exceed 11000 kgs.\n5300/-\nxii) exceeds 11000 kgs. but does not exceed 12000 kgs.\n5800/-\nxiii) exceeds 12000 kgs. but does not exceed 13000 kgs.\n6100/-\nxiv) exceeds 13000 kgs. but does not exceed 14000 kgs.\n6400/-\nxv) exceeds 14000 kgs. but does not exceed 15000 kgs.\n6900/-\nxvi) exceeds 15000 kgs. but does not exceed 16500 kgs.\n7500/-\nxvii) exceeds 1000 kgs. or part thereof in excess of 16500\n\t\t\t\t\tkgs.\n400/-\"\nIII.\nGoods vehicles carrying mineral ore.\nRates shown in clause II above plus 20\n\t\t\t\t\tpercentum.\";\nIV.\nTaxis and Auto Rickshaws:\nTaxis-\n(a) Upto 3 seaters\n300/-\n(b) Upto 4 seaters\n350/-\n(c) Driven on diesel\n30/-\n(d) Non-A/c All India Tourist Taxis per seat\n125/-\n(e) All India Tourist Taxis (A/c) per seat\n200/-\nFor every additional seat upto a maximum of 7 seats\nAuto Rickshaws -\nAuto Rickshaws upto 2 seats used for hire\n110/-\nFor every additional seat\n45/-\nV.\nPassenger vehicles:\n(a) Upto 18 seats\n900/-\n(b) For every additional seat over 18 seats\n50/-\n(c) For every passenger (other than seated passenger) which\n\t\t\t\t\tthe vehicle is permitted to carry\n50/-\nExplanation – In items IV and V above, the\n\t\t\t\t\tseating capacity is to be determined exclusive of the driver’s\n\t\t\t\t\tseat.\nExplanation\nVI.\nMotor Vehicles other than those liable to tax under the\n\t\t\t\t\tforegoing provisions of the Schedule:\n(a) Upto 750 kgs. weight unladen\n550.00\n(b) Over 750 kgs. upto 900 kgs. weight unladen\n600.00\n(c) Over 900 kgs. upto 1200 kgs. weight unladen\n700.00\n(d) Over 1200 kgs. weight unladen upto 2500 kgs.\n800.00\n(e) Over 2500 kgs. upto 5000 kgs. weight unladen\n900.00\n(f) Every 1000 kgs. or part thereof excess of 5000 kgs.\n150.00\nVII.\nAdditional tax payable in respect of motor vehicles used for\n\t\t\t\t\tdrawing trailers.\n(a) For each trailer when it is used for the carriage of\n\t\t\t\t\tgoods\nAt the rates specified in Clause II 13/98 in\n\t\t\t\t\trespect of motor vehicles used for carriage of goods or\n\t\t\t\t\tmaterial.\n(b) For each trailer when used for the carriage of passengers\nAt the rates specified in Clause V in respect of\n\t\t\t\t\tmotor vehicles plying for hire and used for the carriage of\n\t\t\t\t\tpassengers.\nB.\nMotor vehicles other than those fitted with pneumatic tyres\nThe rates shown in Clause A plus 50 per centum\nC.\nDealers in, or manufacturers of motor vehicles:\n(a) General licence in respect of each vehicle\n200/-\nPart 'B'\nSchedule of Taxation\n(Section 3)\n(Section 3)\nItem  No.\nClass of Vehicles\nMotor cycles/ Motor Scooters/ Auto-Rickshaws\nTricycles For every 25 kgs. weight or part\n\t\t\t\tthereof\nPrivate vehicles with searing capacity of above 7\n\t\t\t\tupto 18 seats\nMotor vehicles upto 750 kgs. weight unladen\nMotor vehicles over 750 kgs. upto 900 kgs. weight\n\t\t\t\tunladen\nMotor vehicles over 900 kgs. upto 1200 kgs.\n\t\t\t\tweight unladen\nMotor vehicles over 1200 kgs. weight uni aden\n\t\t\t\tupto 2500 kgs.\nMotor vehicles over 2500 kgs. weight unladen upto\n\t\t\t\t5000 kgs.\nEvery 1000 kgs or part thereof in excess of 5000\n\t\t\t\tkgs.\nTJpto half horse power\nmore than half horse power\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\n12\n(A.)\nIf the vehicle is already registered prior to\n\t\t\t\t1-4-1997 and its age from the month of registration is—\nRs.\nRs.\nRs.\nRs.\nRs.\nRs.\nRs.\nRs.\nRs.\nRs.\n1.\nNot more than 2 years\n115.00\n1410.00\n90.00\n8352.00\n4320.00\n4800.00\n6720.00\n7680.00\n8640.00\n1152.00\n2.\nMore than 2 years but not more than 3 years\n110.00\n1320.00\n85.00\n8004.00\n4140.00\n4600.00\n6440.00\n7360.00\n8280.00\n1104.00\n3.\nMore than 3 year s but not more than 4 years\n105.00\n1230.00\n80.00\n7656.00\n3960.00\n4400.00\n6160.00\n7040.00\n7920.00\n1056.00\n4.\nMore than 4 years but not more than 5 years\n100.00\n1140.00\n75.00\n7308.00\n3780.00\n4200.00\n5880.00\n6720.00\n7560.00\n1008.00\n5.\nMore titan 5 years but not more than 6 years\n95.00\n1050.00\n70.00\n6960.00\n3600.00\n4000.00\n5600.00\n6400.00\n7200.00\n960.00\n6.\nMore than 6 years but not more than 7 years\n90.00\n960.00\n65.00\n6612.00\n3420.00\n3500.00\n5320.00\n6080.00\n6840.00\n912.00\n7.\nMore than 7 years but not more than 8 years\n85.00\n870.00\n60.00\n6264.00\n3240.00\n3600.00\n5040.00\n5760.00\n6480.00\n864.00\n8.\nMore than 8 years but not more than 9 years\n80.00\n780.00\n55.00\n5916.00\n3060.00\n3400.00\n4760.00\n5440.00\n6120.00\n816.00\n9.\nMore than 9 years but not more than 10 years\n75.00\n690.00\n50.00\n5568.00\n2880.00\n3200.00\n4480.00\n5120.00\n5760.00\n768.00\n10.\nMore than 10 years but not more than 11 years\n70.00\n600.00\n45.00\n5220.00\n2700.00\n3000.00\n4200.00\n4800.00\n5400.00\n720.00\n11.\nMore than 11 years but not more than 12 years\n60.00\n510.00\n40.00\n4785.00\n2475.00\n2750.00\n3850.00\n4400.00\n4950.00\n660.00\n12.\nMore than 12 years but not more than 13 years\n50.00\n420.00\n35.00\n4350.00\n2250.00\n2500.00\n3500.00\n4000.00\n4500.00\n600.00\n13.\nMore than 13 years but not more than 14 years\n40.00\n330.00\n30.00\n3915.00\n2025.00\n2250.00\n3150.00\n3600.00\n4050.00\n540.00\n14.\nMore than 14 years but not more than 15 years\n30.00\n240.00\n25.00\n3480.00\n1800.00\n2000.00\n2800.00\n3200.00\n3600.00\n480.00\n15.\nMore than 15 year s but not more than 16 years\n-\n-\n-\n3045.00\n1575.00\n1750.00\n2450.00\n2800.00\n3150.00\n420.00\n16.\nMore than 16 years but not more than 17 years\n-\n-\n-\n2610.00\n1350.00\n1500.00\n2100.00\n2400.00\n2700.00\n360.00\n17.\nMore than 17 year s but not more than 18 year s\n-\n-\n-\n2175.00\n1125.00\n1250.00\n1750.00\n2000.00\n2250.00\n300.00\n18.\nMore than 18 years but not more than 19 years\n-\n-\n-\n1740.00\n900.00\n1000.00\n1400.00\n1600.00\n1800.00\n240.00\n19.\nMore than 19 years but trot more than 20 years\n-\n-\n-\n1305.00\n675.00\n750.00\n1050.00\n1200.00\n1350.00\n180.00\n20.\nMore than 20 years\n-\n-\n-\n870.00\n450.00\n500.00\n700.00\n800.00\n900.00\n120.00\nPart 'C'\nScale of Refund\n(Section 9)\n(Section 9)\nSr. No\nScale of Refund\nMotor cycles/Motor Scooters/Auto Rickshaws\nTricycles for every 25 kgs. weight or part\n\t\t\t\tthereof\nPrivate vehicles with searing capacity of above 7\n\t\t\t\tupto 18 seats\nMotor vehicles upto 750 kgs. weight unladen\nMotor vehicles over 750 kgs. upto unladen 900\n\t\t\t\tkgs. weight\nMotor vehicles over 900 kgs. upto 1200 kgs weight\n\t\t\t\tunladen\nMotor vehicles over 1200 kgs weight unladen unto\n\t\t\t\t2500 kgs.\nMotor vehicles over 2500 kgs. weight unladen upto\n\t\t\t\t5000 kgs.\nEvery 1000 kgs. or part thereof' in excess of\n\t\t\t\t5000 kgs.\nupto half horse power\nmore than half horse power\n1\n2\n2\n4\n5\n6\n7\n8\n9\n10\n11\n12\nIf. after registration, cancellation of\n\t\t\t\tregistration or removal of vehicles to any other State or Union\n\t\t\t\tTerritory on account of transfer of ownership or change of\n\t\t\t\taddress of vehicles takes place.\nRs.\nRs.\nRs.\nRs.\nRs.\nRs.\nRs.\nRs.\nRs.\nRs.\n1.\nWithin a year\n115.00\n1410.00\n90.00\n8352.00\n4320.00\n4800.00\n6720.00\n7680.00\n8640.00\n1152.00\n2.\nAfter 1 year but within 2 years\n110.00\n1320.00\n85.00\n8004.00\n4140.00\n4600.00\n6440.00\n7360.00\n8280.00\n1104.00\n3.\nAfter 2 years but within 3 veins\n105.00\n1230.00\n80.00\n7656.00\n3960.00\n4400.00\n6160.00\n7040.00\n7920.00\n1056.00\n4.\nAfter 3 years but within 4 years\n100.00\n1140.00\n75.00\n7308.00\n3780.00\n4200.00\n5880.00\n6720.00\n7500.00\n1008.00\n5.\nAfter 4 years but within 5 years\n95.00\n1050.00\n70.00\n6960.00\n3600.00\n4000.00\n5600.00\n6400.00\n7200.00\n960.00\n6.\nAfter 5 years but within 6 years\n90.00\n960.00\n65.00\n6612.00\n3420.00\n3800.00\n5320.00\n6080.00\n6840.00\n912.00\n7\nAfter 6 years but within 7 years\n85.00\n870.00\n60.00\n6264.00\n3240.00\n3600.00\n5040.00\n5760.00\n64S0.00\n864.00\n8.\nAfter 7 years but within 8 years\n80.00\n780.00\n55.00\n5916.00\n3060.00\n3400.00\n4760.00\n5440.00\n6120.00\n816.00\n9.\nAfter 8 years but within 9 years\n75.00\n690.00\n50.00\n5568.00\n2880.00\n3200.00\n4480.00\n5120.00\n5760.00\n768.00\n10.\nAfter 9 years but within 10 years\n70.00\n600.00\n45.00\n5220.00\n2700.00\n3000.00\n4200.00\n4800.00\n5400.00\n720.00\n11.\nAfter 10 years but within 11 years\n60.00\n510.00\n40.00\n4785.00\n2475.00\n2750.00\n3850.00\n4400.00\n4950.00\n660.00\n12.\nAfter 11 years but within 12 years\n50.00\n420.00\n35.00\n4350.00\n2250.00\n2500.00\n3500.00\n4000.00\n4500.00\n600.00\n13.\nAfter 12 years but within 13 years\n10.00\n330.00\n30.00\n3915.00\n2025.00\n2250.00\n3150.00\n3600.00\n4050.00\n540.00\n14.\nAfter 13 years but within 14 years\n30.00\n240.00\n25.00\n3480.00\n1800.00\n2025.00\n2800.00\n3200.00\n3600.00\n480.00\n15.\nAfter 14 years but within 15 years\nNil\n150.00\nNil\n3045.00\n1575.00\n1750.00\n2450.00\n2800.00\n3150.00\n420.00\n16.\nAfter 15 years but within 16 years\n-\n-\n-\n2610.00\n1350.00\n1500.00\n2100.00\n2400.00\n2700.00\n360.00\n17.\nAfter 16 years but within 17 years\n-\n-\n-\n2175.00\n1125.00\n1250.00\n1750.00\n2000.00\n2250.00\n300.00\n18.\nAfter 17 years but within 18 years\n-\n-\n-\n1740.00\n900.00\n1000.00\n1400.00\n1600.00\n1800.00\n240.00\n19.\nAfter 18 years but within 19 years\n-\n-\n-\n1305.00\n675.00\n750.00\n1050.00\n1200.00\n1350.00\n180.00\n20.\nAfter 19 years but within 20 years\n-\n-\n-\n870.00\n450.00\n500.00\n700.00\n800.00\n900.00\n120.00\nPart 'D'\nScale of Refund\n(Section 9)\n(Section 9)\nSr. No\nScale of Refund\nMotor cycles/ Motor Scooters\nTricycles for every 25 kgs. weight or part\n\t\t\t\tthereof\nPrivate vehicles with seating capacity of above 7\n\t\t\t\tupto 18 seats\nMotor vehicles upto 850 kgs. weight unladen\nMotor vehicles over 850 kgs. upto 1200 kgs.\n\t\t\t\tweight unladen\nMotor vehicles over 1200 kgs. upto 2500 Kgs.\n\t\t\t\tweight unladen\nMotor vehicles over 2500 kgs. weight unladen upto\n\t\t\t\t5000 kgs.\nEvery 1000 kgs. or part thereof in excess of 5000\n\t\t\t\tkgs.\nupto half horse power\nmore than half horse power\n1\n2\n3\n4\n5\n6\n7\n0\n9\n10\n11\nIf, after registration, cancellation of\n\t\t\t\tregistration or removal of vehicles to any other State or Union\n\t\t\t\tTerritory on account of transfer of ownership or change of\n\t\t\t\taddress of vehicles takes place.\nRs.\nRs.\nRs\nRs.\nRs\nRs\nRs.\nRs.\nRs.\n1.\nWithin a year\n105.00\n719.00\n84.00\n5734.00\n2787.00\n2986.00\n3584.00\n4380.00\n796.00\n2.\nAfter 1 year but within 2 years\n101.00\n698.00\n81.00\n5644.00\n2744.00\n2940.00\n3528.00\n4312.00\n784.00\n3.\nAfter 2 years but within 3 years\n97.00\n675.00\n78.00\n5545.00\n2696.00\n2888.00\n3466.00\n4236.00\n770.00\n4.\nAfter 3 years but within 4 years\n93.00\n649.00\n74.00\n5435.00\n2642.00\n2830.00\n3397.00\n4152.00\n755.00\n5.\nAfter 4 years but within 5 years\n88.00\n621.00\n71.00\n5313.00\n2583.00\n2767.00\n3321.00\n4059.00\n738.00\n6.\nAfter 5 years but within 6 years\n83.00\n589.00\n66.00\n5177.00\n2517.00\n2697.00\n3236.00\n3955.00\n719.00\n7.\nAfter 6 years but within 7 years\n77.00\n554.00\n62.00\n5027.00\n2444.00\n2618.00\n3142.00\n3840.00\n698.00\n8.\nAfter 7 years but within 8 years\n71.00\n515.00\n57.00\n4860.00\n2362.00\n2531.00\n3038.00\n3712.00\n675.00\n9.\nAfter 8 years but within 9 years\n63.00\n471.00\n51.00\n4675.00\n2272.00\n2435.00\n2922.00\n3571.00\n649.00\n10.\nAfter 9 years but within 10 years\n55.00\n423.00\n45.00\n4469.00\n2172.00\n2327.00\n2793.00\n3414.00\n621.00\n11.\nAfter 10 years but within 11 years\n47.00\n370.00\n37.00\n4240.00\n2061.00\n2208.00\n2650.00\n3239.00\n589.00\n12.\nAfter 11 years but within 12 years\n37.00\n310.00\n29.00\n3987.00\n1938.00\n2076.00\n2492.00\n3045.00\n554.00\n13.\nAfter 12 years but within 13 years\n26.00\n244.00\n21.00\n3705.00\n1801.00\n1930.00\n2316.00\n2830.00\n515.00\n14.\nAfter 13 years but within 14 years\n14.00\n171.00\n11.00\n3393.00\n1649.00\n1767.00\n2121.00\n2592.00\n471.00\n15.\nAfter 14 years but within 15 years\nNil\n90.00\nNil\n3046.00\n1481.00\n1586.00\n1904.00\n2327.00\n423.00\n16.\nAfter 15 years but within 16 years\n-\n-\n2661.00\n1294.00\n1386.00\n1663.00\n2033.00\n370.00\n17.\nAfter 16 years but within 17 years\n-\n-\n-\n2234.00\n1086.00\n1163.00\n1396.00\n1706.00\n310.00\n18.\nAfter 17 years but within 18 years\n-\n-\n-\n1759.00\n855.00\n916.00\n1100.00\n1344.00\n244.00\n19.\nAfter 18 years but within 19 years\n-\n-\n-\n1233.00\n599.00\n642.00\n771.00\n942.00\n171.00\n20.\nAfter 19 years but within 20 years\n-\n-\n-\n649.00\n315.00\n338.00\n405.00\n495.00\n90.00\nPart 'E'\nScale of refund\n(Section 9)\n(Section 9)\nSr. No.\nScale of Refund\nMotor cycles/ Motor Scooters\nTricycles for every 25 kgs. weight or part\n\t\t\t\tthereof\nPrivate vehicles with seating capacity of above 7\n\t\t\t\tupto 18 seats\nMotor vehicles upto 850 kgs weight unladen\nMotor vehicles over 850 kgs. upto 1200 kgs.\n\t\t\t\tweight unladen\nMotor vehicles over 1200 kgs. upto 2500 kgs\n\t\t\t\tweight unladen\nMotor vehicles over 2500 kgs. weight unladen upto\n\t\t\t\t5000 kgs\nEvery 1000 kgs or part thereof in excess of 5000\n\t\t\t\tkgs\nupto half horse power\nmore than half horse power\n1\n2\n3\n4\n5\n6\n7\nS\n9\n10\n11\nIf after registration, cancellation of registration\n\t\t\t\tor removal of vehicles to any other State or Union Territory on\n\t\t\t\taccount of transfer of ownership or change of address of vehicles\n\t\t\t\ttakes place.\nRs\nRs.\nRs.\nRs.\nRs\nRs.\nRs.\nRs.\nRs\n1.\nWithin a year\n105.00\n647.00\n84.00\n5734.00\n2389.00\n2787.00\n3384.00\n3982.00\n796.00\n2.\nAfter 1 year but within 2 years\n101.00\n628.00\n81.00\n5644.00\n2352.00\n2744.00\n3332.00\n3920.00\n784.00\n3.\nAfter 2 years but within 3 years\n97.00\n607.00\n78.00\n5545.00\n2310.00\n2696.00\n3273.00\n3851.00\n770.00\n4.\nAfter 3 years but within 4 years\n93.00\n584.00\n74.00\n5435.00\n2265.00\n2642.00\n3208.00\n3774.00\n755.00\n5.\nAfter 4 years but within 5 years\n88.00\n559.00\n71.00\n5313.00\n2214.00\n2583.00\n3136.00\n3690.00\n738.00\n6.\nAfter 5 years but within 6 years\n83.00\n530.00\n66.00\n5177.00\n2157.00\n2517.00\n3056.00\n3595.00\n719.00\n7.\nAfter6 years but within7 years\n77.00\n498.00\n62.00\n5027.00\n2095.00\n2444.00\n2967.00\n3491.00\n698.00\n8.\nAfter 7 years but within 8 years\n71.00\n463.00\n57.00\n4860.00\n2025.00\n2362.00\n2869.00\n3375.00\n675.00\n9.\nAfter 8 years but within 9 years\n63.00\n424.00\n51.00\n4675.00\n1948.00\n2272.00\n2759.00\n3246.00\n649.00\n10.\nAfter 9 years but within 10 years\n55.00\n381.00\n45.00\n4469.00\n1862.00\n2172.00\n2638.00\n3103.00\n621.00\n11.\nAfter 10 years but within 11 years\n47.00\n333.00\n37.00\n4240.00\n1767.00\n2061.00\n2503.00\n2945.00\n589.00\n12.\nAfter 11 years but within 12 years\n37.00\n279.00\n29.00\n3987.00\n1661.00\n1938.00\n2353.00\n2769.00\n554.00\n13.\nAfter 12 years but within 13 years\n26.00\n220.00\n21.00\n3705.00\n1544.00\n1801.00\n2187.00\n2573.00\n515.00\n14.\nAfter 13 years but within 14 years\n14.00\n154.00\n11.00\n3393.00\n1414.00\n1649.00\n2003.00\n2356.00\n471.00\n15.\nAfter 14 years but within 15 years\nNil\n81.00\nNil\n3046.00\n1269.00\n1481.00\n1798.00\n2115.00\n423.00\n16.\nAfter 15 years but within 16 years\n-\n-\n-\n2661.00\n1109.00\n1294.00\n1571.00\n1848.00\n370.00\n17.\nAfter 16 years but within 17 years\n-\n-\n-\n2234.00\n931.00\n1086.00\n1319.00\n1551.00\n310.00\n18.\nAfter 17 years but within 18 years\n-\n-\n-\n1759.00\n733.00\n855.00\n1039.00\n1222.00\n244.00\n19.\nAfter 18 years but within 19 years\n-\n-\n-\n1233.00\n514.00\n599.00\n728.00\n856.00\n171.00\n20.\nAfter 19 years but within 20 years\n-\n-\n-\n649.00\n270.00\n315.00\n383.00\n450.00\n90.00\nPart 'F'\nScale of Refund\n(Section 9)\n(Section 9)\nSr No.\nScale of Refund\nMotor cycles/ Motor Scooters\nTricycles for every 25 kgs. weight or part\n\t\t\t\tthereof\nPrivate vehicles with seating capacity of above 7\n\t\t\t\tupto 18 seats\nMotor vehicles upto 850 kgs. weight unladen\nMotor vehicles over 850 kgs upto 1200 kgs. Weight\n\t\t\t\tunladen\nMotor vehicles over 1200 kgs upto 2500 weight\n\t\t\t\tunladen\nMeter vehicles over 2500 kgs. weight unladen upte\n\t\t\t\t5000 kgs.\nEvery 1000 kgs. or part thereof in excess of 5000\n\t\t\t\tkgs.\nupto half horse power\nmore than half horse power\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\nIf, after registration, cancellation of\n\t\t\t\tregistration or removal of vehicles to any other State or Union\n\t\t\t\tTerritory on account of transfer of ownership or change of\n\t\t\t\taddress of vehicles takes place.\nRs.\nRs\nRs.\nRs\nRs.\nRs\nRs.\nKs\nRs\n1.\nWithin a year\n105.00\n419.00\n84.00\n4704.00\n1568.00\n1960.00\n2744.00\n3136.00\n470.00\n2.\nAfter 1 year but within 2 years\n101.00\n405.00\n81.00\n4621.00\n1540.00\n1925.00\n2696.00\n3081.00\n462.00\n3.\nAfter 2 years but within 3 years\n97.00\n390.00\n78.00\n4529.00\n1510.00\n1887.00\n2642.00\n3020.00\n453.00\n4.\nAfter 3 years but within years\n93.00\n372.00\n74.00\n4428.00\n1476.00\n1845.00\n2583.00\n2952.00\n443.00\n5.\nAfter 4 years but within 5 years\n88.00\n353.00\n71.00\n4315.00\n1438.00\n1798.00\n2517.00\n2876.00\n431.00\n6.\nAfter 5 years but within 6 years\n83.00\n332.00\n66.00\n4189.00\n1396.00\n1745.00\n2444.00\n2793.00\n419.00\n7.\nAfter 6 years but within 7 years\n77.00\n309.00\n62.00\n4050.00\n1350.00\n1687.00\n2362.00\n2700.00\n405.00\n8.\nAfter 7 years but within 8 years\n71.00\n283.00\n57.00\n3895.00\n1298.00\n1623.00\n2272.00\n2597.00\n390.00\n9.\nAfter 8 years but within 9 years\n63.00\n254.00\n51.00\n3724.00\n1241.00\n1552.00\n2172.00\n2483.00\n372.00\n10.\nAfter 9 years but within 10 years\n55.00\n223.00\n45.00\n3534.00\n1178.00\n1472.00\n2061.00\n2356.00\n353.00\n11.\nAfter 10 years but within 11 years\n47.00\n186.00\n37.00\n3322.00\n1107.00\n1384.00\n1938.00\n2215.00\n332.00\n12.\nAfter 11 years but within 12 years\n37.00\n147.00\n29.00\n3088.00\n1029.00\n1287.00\n1801.00\n2058.00\n309.00\n13.\nAfter 12 years but within 13 years\n26.00\n103.00\n21.00\n2827.00\n942.00\n1178.00\n1649.00\n1885.00\n283.00\n14.\nAfter 13 years but within 14 years\n14.00\n54.00\n11.00\n2538.00\n846.00\n1058.00\n1481.00\n1692.00\n254.00\n15.\nAfter 14 years but within 15 years\nNil\nNil\nNil\n2218.00\n739.00\n924.00\n1294.00\n1478.00\n222.00\n16.\nAfter 15 years but within 16 years\n-\n-\n-\n1861.00\n620.00\n776.00\n1085.00\n1241.00\n186.00\n17.\nAfter 16 years but within 17 years\n-\n-\n-\n1466.00\n489.00\n611.00\n855.00\n977.00\n147.00\n18.\nAfter 17 years but within 18 years\n-\n-\n-\n1028.00\n343.00\n428.00\n599.00\n685.00\n103.00\n19.\nAfter 18 years but within 19 years\n-\n-\n-\n541.00\n180.00\n225.00\n315.00\n360.00\n54.00\n20.\nAfter 19 years but within 20 years\n-\n-\n-\n-\n-\n-\n-\n-\n-",
            "footnote": "",
            "is_definition": false,
            "sort_order": 22
        }
    ],
    "metadata": {
        "Act ID": "goa214",
        "Act Number": "(Act No. 8 of 1974)",
        "Enactment Date": "",
        "Act Year": "1974",
        "Short Title": "The Goa, Daman and Diu Motor Vehicles Tax Act, 1974",
        "Type": "STATE",
        "Location": "Goa"
    },
    "updated_at": "2026-09-29 21:55:19"
}