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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Act, the Punjab Motor Vehicles Taxation Act, 1924 as extended to the Union territory of Goa, Daman and Diu shall stand repealed: Provided that such repeal shall not affect:— (a) the previous operation of the law so repealed or anything duly done or suffered thereunder; (b) any right, privilege, obligation or liability acquired, accrued or incurred under the law so repealed; (c) any penalty, forfeiture, or punishment incurred in respect of any offence committed against the law so repealed; or (d) any investigation, legal proceedings, or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment as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: ---13--- 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or taken under the corresponding provisions of this Act, and shall continue to be in force accordingly unless and until superseded by anything done or any action taken under this Act: Provided also that, subject to the preceding provisos, any tax imposed or recovered under the provisions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. 30[SCHEDULE] PART ‘A’ SCHEDULE OF TAXATION (See section 3) Class of Motor Vehicles Maximum Annual Rate of tax in Rs. (A) Motor Vehicles fitted solely with pneumatic tyres:– (I) Motor cycles and tricycles: (including motor scooters and Class of Motor Vehicles Maximum Annual Rate of tax in Rs. cycles with attachment for propelling the same by mechanical power:– Motor cycle used for hire Rs. 150/- 31[(I)(a) Motor cycles used for renting under Rent a Motor Cycle Scheme, 1997. The rates of tax as specified for motorcycles in clauses (1), (2) and (3) of item (B) of PART ‘B’ as one time tax at the time of registration of new vehicle.]; (II) Goods vehicles belonging to individual other than Company/Institution/Corporation/ /etc., of which the gross vehicle weight,– (a) is upto 1,000 kgs. Rs. 5,600/- as one-time tax at the time of registration. (b) exceeds 1,000 kgs. but does not exceed 2,000 kgs. Rs. 12,600/- as one-time tax at the time of registration. (c) exceeds 2,000 kgs. but does not exceed 3,000 kgs. Rs. 15,400/- as one-time tax at the time of registration. (d) exceeds 3,000 kgs. but does not exceed 4,000 kgs. Rs. 18,900/- as one-time tax at the time of registration. (e) exceeds 4,000 kgs. but does not exceed 5,000 kgs. Rs. 21,700/- as one-time tax at the time of registration. (f) exceeds 5,000 kgs. but does not exceed 6,000 kgs. Rs. 25,200/- as one-time tax at the time of registration. (g) exceeds 6,000 kgs. but does not exceed 7,000 kgs. Rs. 27,300/- as one-time tax at the time of registration. ---14--- (h) exceeds 7,000 kgs. but does not exceed 8,000 kgs. Rs. 4,100/- as annual tax or Rs. 28,700/- as one-time tax in lieu of annual tax, at the time of registration. (i) exceeds 8,000 kgs. but does not exceed 9,000 kgs. Rs. 4,600/- as annual tax, or Rs. 32,200/- as one-time tax in lieu of annual tax, at the time of registration. (j) exceeds 9,000 kgs. but does not exceed 10,000 kgs. Rs. 4,900/- as annual tax, or Rs. 34,300/- as one-time tax in lieu of annual tax, at the time of registration. (k) exceeds 10,000 kgs. but does not exceed 11,000 kgs. Rs. 5,300/- as annual tax, or Rs. 37,100/- as one-time tax in lieu of annual tax, at the time of registration. (l) exceeds 11,000 kgs. but does not exceed 12,000 kgs. Rs. 5,800/- as annual tax, or Rs. 40,600/- as one-time tax in lieu of annual tax, at the time of registration. (m) exceeds 12,000 kgs. but does not exceed 13,000 kgs. Rs. 6,100/- as annual tax, or Rs. 42,700/- as one-time tax in lieu of annual tax, at the time of registration. (n) exceeds 13,000 kgs. but does not exceed 14,000 kgs. Rs. 6,400/- as annual tax, or Rs. 44,800/- as one-time tax in lieu of annual tax, at the time of registration. (o) exceeds 14,000 kgs. but does not exceed 15,000 kgs. Rs. 6,900/- as annual tax, or Rs. 48,300/- as one-time tax in lieu of annual tax, at the time of registration. (p) exceeds 15,000 kgs. but not exceed 16,000 kgs. Rs. 7,500/- as annual tax, or Rs. 52,500/- as one-time tax in lieu of annual tax, at the time of registration. (q) exceeds 16,000 kgs. for every 1,000 kgs. or part thereof in excess of 16,000 kgs. Rs. 400/- as annual tax, or Rs. 2,800/- as one- -time tax in lieu of annual tax, at the time of registration. (III) Goods vehicles not covered under clause II of which the gross vehicle weight:— (a) does not exceed 1,000 kgs. Rs. 7,000/- as one- time tax at the time of registration. (b) exceeds 1,000 kgs. but does not exceed Rs. 14,000/- as one- time tax at the time 2,000 kgs. of registration. (c) exceeds 2,000 kgs. but does not exceed 3,000 kgs. Rs. 17,500/- as one- time tax at the time of registration. (d) exceeds 3,000 kgs. but does not exceed 4,000 kgs. Rs. 21,000/- as one- time tax at the time of registration. (e) exceeds 4,000 kgs. but does not exceed 5,000 kgs. Rs. 23,800/- as one- time tax at the time of registration. (f) exceeds 5,000 kgs. but does not exceed 6,000 kgs. Rs. 28,000/- as one-time tax at the time of registration. (g) exceeds 6,000 kgs. but does not exceed 7,000 kgs. Rs. 30,100/- as one- time tax at the time of registration. (h) exceeds 7,000 kgs. but does not exceed 8,000 kgs. Rs. 5,125/- as annual tax or Rs. 35,875/- as onetime tax in lieu of annual tax, at the time of registration (i) exceeds 8,000 kgs. but does not exceed 9,000 kgs. Rs. 5,750/- as annual tax or Rs. 40,250/- as onetime tax in lieu of annual tax, at the time of registration. ---15--- (j) exceeds 9,000 kgs. but does not exceed 10,000 kgs. Rs. 6,125/- as annual tax or Rs. 42,875/- as onetime tax in lieu of annual tax, at the time of registration. (k) exceeds 10,000 kgs. but does not exceed 11,000 kgs. Rs. 6,625/- as annual tax or Rs. 46,375/- as onetime tax in lieu of annual tax, at the time of registration. (l) exceeds 11,000 kgs. but does not exceed 12,000 kgs. Rs. 7,250/- as annual tax or Rs. 50,750/- as onetime tax in lieu of annual tax, at the time of registration. (m) exceeds 12,000 kgs. but does not exceed 13,000 kgs. Rs. 7,625/- as annual tax or Rs. 53,375/- as onetime tax in lieu of annual tax, at the time of registration. (n) exceeds 13,000 kgs. but does not exceed 14,000 kgs. Rs. 8,000/- as annual tax or Rs. 56,000/- as onetime tax in lieu of annual tax, at the time of registration. (o) exceeds 14,000 kgs. but does not exceed 15,000 kgs. Rs. 8,625/- as annual tax or Rs. 60,375/- as onetime tax in lieu of annual tax, at the time of registration. (p) exceeds 15,000 kgs. but does not exceed 16,000 kgs. 9,375/- as annual tax or Rs. 65,625/- as one-time tax in lieu of annual tax, at the time of registration. (q) exceeds 16,000 kgs. for every 1,000 kgs. or part thereof in excess of 16,000 kgs. Rs. 800/- as annual tax or Rs. 5,600/- as one-time tax in lieu of annual tax, at the time of registration. (IV) Goods vehicles carrying mineral ore. Rates shown in clause II and III above, as the case may be, plus 20 percent. 32[(V) Taxis and Auto Rickshaws: Taxis – (a) upto 3 seaters Rs. 320/- (b) upto 4 seaters Rs. 370/- (c) upto 5 seaters Rs. 425/- For every additional seat upto a maximum of 7 seats Rs. 60/- (d) Non-A/c All India Tourist Taxis, per seat Rs. 130/- (e) All India Tourist Taxis (A/c) per seat Rs. 210/- Auto Rickshaws— auto Rickshaws upto 2 seats used for hire Rs. 120/- for every additional seat Rs. 60/- 33[(V)(a) Motor cab used for renting under Rent a Cab Scheme, 1989. The rates of tax as specified for motor vehicles in clause (6) of item (B) of PART ‘B’ as one time tax at the time of registration of new vehicle.] (VI) Passenger vehicles: (a) upto 18 seats Rs. 2,000/- (b) for every additional seat over 18 seats Rs. 110/- (c) for every passenger (other than seated passenger) which the vehicle is permitted to carry Rs. 60/-] Explanation:— In clause V and clause VI above, the seating capacity is to be determined exclusive of the driver’s seat. (VII) Additional tax payable in respect of motor vehicles used for drawing trailers. ---16--- (a) for each trailer when it is used for the carriage of goods At the rates specified in clause II or clause III of item (A) in respect of motor vehicles used for carriage of goods or material. (b) for each trailer when it is used for the carriage of passengers At the rates specified in clause VI of item A 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 item A plus 50 percent. (C) Dealers in, or manufacturers of Motor Vehicles: (a) General licence in respect of each vehicle Rs. 200/ “Note:— If the vehicle as specified in sub-item (I) (a) or (V) (a) of item (A) above is already registered in the State of Goa, at the time of re-registration and for assignment of new registration mark no additional tax shall be payable.”; PART ‘B’ SCHEDULE OF TAXATION (See section 3) Class of vehicles Two Wheelers Four Wheelers and above 34[(A) If the vehicle is already registered in any other State, at the time of re-registration and for assignment of new Registration Mark, when it’s age from the date of registration is,— Percentage on Rate of tax specified in PART A and in item (B) of PART ‘B”.] (a) not more than two years 95% 95% (b) more than two years but not more than three years 90% 90% (c) more than three years but not more than four years 85% 85% (d) more than four years but not more than five years 80% 80% (e) more than five years but not more than six years 75% 75% (f) more than six years but not more than seven years 70% 70% (g) more than seven years but not more than eight years 65% 65% (h) more than eight years but not more than nine years 60% 60% (i) more than nine years but not more than ten years 55% 55% (j) more than ten years but not more than eleven years 50% 50% (k) more than eleven years but not more than twelve years 45% 45% (l) more than twelve years but not more than thirteen years 40% 40% (m) more than thirteen years but not more than fourteen years 35% 35% (n) more than fourteen years but not more than fifteen years 30% 30% (o) more than fifteen years 20% 20% 35[(B) At the time of registration of new vehicle: (1) Motor cycle/Motor Scooter/Auto rickshaw irrespective of it’s horse power, whose cost does not exceed Rs. 1.50 lakhs. 9% of the cost of the Motor cycle/Motor scooter/Auto Rickshaw. (2) Motor cycle, irrespective of its horse power, whose cost exceeds Rs. 1.50 lakhs but does not exceed Rs. 3.0 lakhs 12% of the cost of the Motor cycle. (3) Motor cycle, irrespective of its horse power, whose cost exceeds Rs. 3.0 lakhs 15% of the cost of the Motor cycle, provided maximum total tax is Rs. 1.5 lakhs. ---17--- (4) Tricycle for every 25 kgs weight or part thereof. Rs. 150/-. (5) Construction equipment vehicles as defined under rule 2 of the Central Motor Vehicles Rules, 1989. 9% of the cost of the vehicle as one time tax. (6) Motor vehicles other than specified in clauses (1) to (5) above (i) 9% of the cost of vehicle, where cost of vehicle does not exceed Rs. 10 lakhs. (ii) 12% of the cost of vehicle, where cost of vehicle exceeds Rs. 10 lakhs, but does not exceed Rs. 20 lakhs. (iii) 15% of the cost of vehicle, where the cost of vehicle exceeds Rs. 20 lakhs, provided that the maximum total tax is Rs. 15 lakhs.] SCALE OF REFUND (See section 9) Schedule indicating refund for two wheelers, four wheelers and above irrespective of the cost of the vehicle in respect of which life time tax is paid on or after 01-04-1997. If, after registration, cancellation of registration or removal of vehicles (two wheelers, four wheelers and above) to any other State or Union Territory on account of transfer of ownership or change of address of vehicle takes place or re-registration of vehicle takes place Percentage-on Actual Tax Paid (one-time) 1 2 (a)within a year 85% (b) after 1 year but within 2 years 80% (c) after 2 years but within 3 years 75% (d) after 3 years but within 4 years 70% (e) after 4 years but within 5 years 65% (f) after 5 years but within 6 years 60% (g) after 6 years but within 7 years 55% (h) after 7 years but within 8 years 50% (i) after 8 years but within 9 years 45% (j) after 9 years but within 10 years 40% (k) after 10 years but within 11 years 35% (l) after 11 years but within 12 years 30% (m) after 12 years but within 13 years 25% (n) after 13 years but within 14 years 20% (o) after 14 years but within 15 years 15% (p) after 15 years and above No refund] Secretariat Annexe Panaji Dated 31-3-1997 B. M. Masurkar, Secretary to the Government of Goa Law Department (Legal affairs) ---18--- _________________________________________________________________________