Amendment status not verified — confirm the current text below against the official source.
Levy of tax. — (1) A tax shall be leviable 6[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 ---5--- 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. 7[Omitted] 8[Provided also that no tax shall be leviable under this section on any transport vehicle for the period 01-04-2020 to 30-09-2020, except the transport vehicle which has already paid onetime tax at the time of registration: Provided also that if tax is already paid under this section by any transport vehicle for the period 01-04-2020 to 30-09-2020, it shall be adjusted towards the tax payable in respect of same transport vehicle in future.]. (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) 9[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.] 10[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. 11[TABLE Sr. No. Class and age of the vehicle Rate of cess in rupees (1) (2) (3) (1) 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 or at the time of renewal of fitness certificate issued under section 56 of the Motor Vehicles Act, 1988 (Central Act 59 of 1988), as the case may be,— (a) Motor cycle 12[Rs. 1,100/- (b) Auto Rickshaw Rs. 1,320/- (c) Light Motor Vehicle Rs. 1,760/- (d) Light Commercial Vehicle Rs. 2,200/- (e) Medium Motor Vehicle Rs. 2,640/- (f) Heavy Motor vehicle Rs. 4,400/-] 13[3-B. Levy of infrastructure development cess. — There shall be levied and collected a one-time cess called “infrastructure development cess”, in addition to the tax levied under this Act, on a new luxury motor car, at the rate specified below, at the time of it’s ---6--- registration, for the purpose of infrastructure development of the State of Goa. (i) Motor car priced Rs. 10.00 lakhs and upto Rs. 20.00 lakhs — Rs. 14[15,000/-] (ii) Motor car priced above Rs. 20.00 lakhs and upto Rs. 40.00 lakhs — Rs. 15 [50,000/-] (iii) Motor car priced above Rs. 40.00 lakhs and upto Rs. 60.00 lakhs — Rs. 16 [1,00,000/-] (iv) Motor car priced above Rs. 60.00 lakhs — Rs. 17[1, 25,000/-.] Explanation: — For the purposes of this section, the expression “motor car” shall have the same meaning as assigned to it in clause (26) of section 2 of the Motor Vehicles Act, 1988 (Central Act 59 of 1988), as amended from time to time, and expression “a new luxury motor car” shall mean a newly purchased motor car priced Rs. 10 lakhs or above.]