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Repeal and savings.— On the commencement of this Act, the Punjab Motor Vehicles Taxation Act, 1924 as extended to the Union territory of Goa, Daman and Diu shall stand repealed: Provided that such repeal shall not affect:— (a) the previous operation of the law so repealed or anything duly done or suffered thereunder; (b) any right, privilege, obligation or liability acquired, accrued or incurred under the law so repealed; (c) any penalty, forfeiture, or punishment incurred in respect of any offence committed against the law so repealed; or (d) any investigation, legal proceedings, or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment as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: Provided further that, subject to the preceding proviso, anything, done or any action taken (including any rules made) under the Punjab Motor Vehicles Taxation Act, 1924 as extended to the Union territory of Goa, Daman and Diu, or any notification or orders issued, rate of tax fixed, the levy, assessment whether provisional or final and collection of tax made, tax token or tax licences issued or surrendered, exemption granted, application for refund of tax made or refund paid, declaration delivered; under the said law shall, in so far as it is not inconsistent with the provisions of this Act, be deemed to have been done or taken under the corresponding provisions of this Act, and shall continue to be in force accordingly unless and until superseded by anything done or any action taken under this Act: Manual of Goa Laws (Vol. III) – 213 – Motor Vehicles Tax Act Provided also that, subject to the preceding provisos, any tax imposed or recovered under the provisions of the Punjab Motor Vehicles Taxation Act, 1924 as extended to the Union territory of Goa, Daman and Diu shall be deemed to have been validly imposed and or recovered under the provisions of this Act and all arrears of tax and other amounts due at the commencement of this Act may be recovered as if they had accrued under this Act. “SCHEDULE” PART ‘A’ SCHEDULE OF TAXATION (SECTION 3) Class of Motor Vehicles Maximum Annual Rate of tax is Rs. A. Motor Vehicles fitted solely with pneumatic tyres:– I. Motor cycles and tricycles: (including motor scooters and cycles with attachment for propelling the same by mechanical powers:– Motor cycles used for hire. … … … … 150/- “II. Goods vehicles: Goods vehicles of which the gross vehicle weight– i) is up to 1000 kgs. … … … 800/- ii) exceeds 1000 kgs. but does not exceed 2000 kgs. … … … 1800/- iii) exceeds 2000 kgs. but does not exceed 3000 kgs. … … … 2200/- iv) exceeds 3000 kgs. but does not exceed 4000 kgs. … … … 2700/- v) exceeds 4000 kgs. but does not exceed 5000 kgs. … … … 3100/- vi) exceeds 5000 kgs. but does not exceed 6000 kgs. … … … 3600/- vii) exceeds 6000 kgs. but does not exceed 7000 kgs. … … … 3900/- viii) exceeds 7000 kgs. but does not exceed 8000 kgs. … … … 4100/- ix) exceeds 8000 kgs. but does not exceed 9000 kgs. … … … 4600/- x) exceeds 9000 kgs. but does not exceed 10000 kgs. … … … 4900/- xi) exceeds 10000 kgs. but does not exceed 11000 kgs. … … … 5300/- xii) exceeds 11000 kgs. but does not exceed 12000 kgs. … … … 5800/- xiii) exceeds 12000 kgs. but does not exceed 13000 kgs. … … … 6100/- xiv) exceeds 13000 kgs. but does not exceed 14000 kgs. … … … 6400/- xv) exceeds 14000 kgs. but does not exceed 15000 kgs. … … … 6900/- xvi) exceeds 15000 kgs. but does not exceed 16500 kgs. … … … 7500/- xvii) exceeds 1000 kgs. or part thereof in excess of 16500 kgs. … … … 400/-” III. Goods vehicles carrying mineral ore. Rates shown in clause II above plus 20 percentum.”; IV. Taxis and Auto Rickshaws: Taxis- (a) Upto 3 seaters … … … 300/- (b) Upto 4 seaters … … … 350/- (c) Driven on diesel … … … 30/- Manual of Goa Laws (Vol. III) – 214 – Motor Vehicles Tax Act Class of Motor Vehicles Maximum Annual Rate of tax is Rs. (d) Non-A/c All India Tourist Taxis per seat … … … 125/- (e) All India Tourist Taxis (A/c) per seat … … … 200/- For every additional seat upto a maximum of 7 seats Auto Rickshaws - Auto Rickshaws upto 2 seats used for hire … … … 110/- For every additional seat … … … 45/- V. Passenger vehicles: (a) Upto 18 seats … … … 900/- (b) For every additional seat over 18 seats … … … 50/- (c) For every passenger (other than seated passenger) which the vehicle is permitted to carry … … … 50/- Explanation – In items IV and V above, the seating capacity is to be determined exclusive of the driver’s seat. VI. Motor Vehicles other than those liable to tax under the foregoing provisions of the Schedule: (a) Upto 750 kgs. weight unladen … … … 550.00 (b) Over 750 kgs. upto 900 kgs. weight unladen … … … 600.00 (c) Over 900 kgs. upto 1200 kgs. weight unladen … … … 700.00 (d) Over 1200 kgs. weight unladen upto 2500 kgs. … … … 800.00 (e) Over 2500 kgs. upto 5000 kgs. weight unladen … … … 900.00 (f) Every 1000 kgs. or part thereof excess of 5000 kgs. … … … 150.00 VII. Additional tax payable in respect of motor vehicles used for drawing trailers. (a) For each trailer when it is used for the carriage of goods At the rates specified in Clause II 13/98 in respect of motor vehicles used for carriage of goods or material. (b) For each trailer when used for the carriage of passengers At the rates specified in Clause V in respect of motor vehicles plying for hire and used for the carriage of passengers. B. Motor vehicles other than those fitted with pneumatic tyres The rates shown in Clause A plus 50 per centum C. Dealers in, or manufacturers of motor vehicles: (a) General licence in respect of each vehicle … … … 200/- Manual of Goa Laws (Vol. III) – 215 – Motor Vehicles Tax Act Manual of Goa Laws (Vol. III) – 216 – Motor Vehicles Tax Act Manual of Goa Laws (Vol. III) – 217 – Motor Vehicles Tax Act Manual of Goa Laws (Vol. III) – 218 – Motor Vehicles Tax Act Manual of Goa Laws (Vol. III) – 219 – Motor Vehicles Tax Act Manual of Goa Laws (Vol. III) – 220 – Motor Vehicles Tax Act