Amendment status not verified — confirm the current text below against the official source.
Levy of tax.— (1) A tax shall be leviable 2[on every motor vehicle used or kept for use in the State at such rates not exceeding the rates specified in the Schedule Part ‘A’ to this Act, and on every motor vehicle other than transport vehicle used or kept for use in the State at such rates not exceeding the rates specified in the Schedule Part ‘B’ to this Act] as the Government may, by notification in the Official Gazette, specify: Provided that in the case of motor vehicles kept by a dealer in or manufacturer of, such vehicles for the purposes of trade, the tax shall be payable by such dealer or manufacturer on such vehicles which under the rules made under the Motor Vehicles Act, 1939, have been permitted to be used on the road whether under a trade certificate or under a temporary registration. (Central Act 4 of 1939). Provided also that the Government may, in respect of any motor vehicle or class of vehicles prescribed by rule or order that tax in respect of such vehicle or class of motor vehicles shall be levied for periods less than a quarter for which such vehicle or class of vehicles has been kept for use in the Union territory and whereupon tax shall be paid in respect of such vehicles or class of vehicles at such rate as may be prescribed for periods less than a quarter, so however that it shall not proportionately be in excess of the annual rate. 3[omitted] (2) Except during any period for which the taxation authority has, in the prescribed manner, certified that a motor vehicle was not used or kept for use in the Union territory, the registered owner, or any person having possession or control of a motor vehicle of which the certificate of registration is current, shall for the purposes of this Act, be deemed to use or keep such vehicle for use in the Union territory. (3) 4[In the case of motor vehicles in respect of which any reciprocal arrangement relating to taxation has been entered into between the Government of Goa and any other State Government or in respect of which any special Scheme has been formulated by the Central Government, the levy and collection of tax either in the form of composite fee or otherwise shall, notwithstanding anything contained in this Act, be in accordance with the terms and conditions of such reciprocal arrangement or special Scheme.] 5[3-A Levy of Green Tax.— There shall be levied and collected a cess called “green tax” in addition to the tax levied under this Act, on the motor vehicles suitable for use on road as specified in column (2) of the Table below, at the rates specified in column (3) thereof, for the purpose of implementation of various measures to control air pollution. 2 Substituted by the Amendment Act 7 of 1997. 3 Third proviso was inserted by the Amendment Act 5 of 1988; thereafter same has been amended in the Amendment Act 19 of 1988. The said proviso omitted by the Amendment Act 7 of 1997. 4 Sub-section (3) substituted by the Amendment Act 10 of 1995. 5 Section (3-A) inserted by the Amendment Act 18 of 2004. Thereafter by the Amendment Act 17 of 2005 entries against the Sr. No.2 of the table columns 2 and 3 are substituted. Manual of Goa Laws (Vol. III) – 205 – Motor Vehicles Tax Act TABLE Sr. No. Class and age of the vehicle Rate of cess in rupees (1) (2) (3) (1) Non-transport vehicle which has completed 15 years from the date of its initial registration, at the time of renewal of certificate of registration as per sub- -section (10) of section 41 of the Motor Vehicles Act, 1988 (Act 59 of 1988). (a) Two wheelers (b) Other than two wheelers 250.00 per five years 500.00 per five years (2) Transport vehicle which has completed 15 years from the date of its initial registration, at the time of renewal of fitness certificate as per section 56, of the Motor Vehicles Act, 1988 (Act 59 of 1988). (a) Motor Cycle (b) Auto Rickshaws (goods and passenger) (c) Motor Cab and Maxi Cab (d) Light Commercial Vehicle (goods and passenger) (e) Medium Commercial Vehicle (goods and passen- ger) (f) Heavy Motor Vehicles (goods and passenger) Rs. 200/- per annum Rs. 300/- per annum Rs. 400/- per annum Rs. 500/- per annum Rs. 600/- per annum Rs. 1000/- per annum]