Bare ActsThe Goa Daman and Diu Motor vehicles Tax Act 1974

Section 5

Issue of tax token and tax licence

Amendment status not verified — confirm the current text below against the official source.

Issue of tax token and tax licence.— (1) When the tax leviable under section 3 in respect of any motor vehicle is paid, the taxation authority shall determine the amount of tax and issue to the person paying the tax— (a) a tax token in the prescribed form, indicating therein that such tax has been paid, and (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. 6 Section 4 amended by the Amendment Act 5 of 1988, 19 of 1988 and 7 of 1997. Finally by the Amendment Act 18 of 2004 present section substituted which made effective w.e.f. 1st April, 2005. Manual of Goa Laws (Vol. III) – 206 – Motor Vehicles Tax Act (2) Where a tax licence has already been issued in respect of such motor vehicle, the taxation authority shall, on payment of tax as aforesaid, cause to be made in the tax licence an entry of any such payment. (3) No motor vehicle liable to tax under section 3, shall be kept in the Union territory, unless the registered owner or the person having possession or control of such vehicle has obtained a tax licence under sub-section (1) in respect of that vehicle. (4) No motor vehicle liable to tax under section 3 shall be used in a public place unless a valid tax token obtained under sub-section (1) is displayed on the vehicle in the prescribed manner. 7[(5) Notwithstanding anything contained in the preceding sections, issue of tax token and tax license to the person paying the tax shall not be necessary where the tax is paid 8{under schedule Part –B of sub-section (1) of Section 3}]: Provided that, the Taxation Authority shall, on payment of the tax for the life time of the vehicle cause to be made in the Registration certificate of the said vehicles an entry of such payment.]

Section 5 – The Goa Daman and Diu Motor vehicles Tax Act 1974 | DailyLaw.ai