Goa Motor Vehicles
Tax (Amendment) Act, 2024
[26 February 2024]
An act further to amend the Goa Motor Vehicles Tax Act, 1974 (Act No. 8
of 1974).
BE it enacted by the Legislative Assembly of Goa in the Seventy-fifth
Year of the Republic of India as follows:
Section - 1. Short title and commencement.
(1) This Act may be called the Goa
Motor Vehicles Tax (Amendment) Act, 2024.
(2)
It shall
be deemed to have come into force with effect from the 15th day of December,
2023.
Section - 2. Amendment of Schedule.
In the Schedule appended to the Goa Motor Vehicles Tax Act, 1974 (Act
No. 8 of 1974) (herein after referred to as the "principal Act"),
(i) in PART A,
(I) in item (A),
(a) after the entry against sub-item
(I), the following sub-item shall be inserted, namely:
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“(I)(a) Motor
cycles used for renting under Rent a Motor Cycle Scheme, 1997.
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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.”;
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(b)
after
entries against sub-item (V), the following sub-item shall be inserted,
namely:-
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“(V)(a) Motor cab
used for renting under Rent a Cab Scheme, 1989.
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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.”;
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(II)
after
entries against item (C), the following NOTE shall be inserted, namely:
"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.";
(ii)
in PART
B, for item (B), the following item shall be substituted, namely:
"(B)
At the time of registration of new vehicle:
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(1) Motor
cycle/Motor- Scooter/Auto rickshaw irrespective of it’s horse power, whose
cost does not exceed Rs. 1.50 lakhs.
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9% of the cost of
the Motor cycle/ /Motor scooter/ /Auto Rickshaw.
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(2)
Motor cycle, irrespec- tive of its horse power, whose cost exceeds Rs. 1.50
lakhs but does not exceed Rs. 3.0 lakhs
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12%
of the cost of the Motor cycle.
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(3)
Motor cycle, irrespec- tive of its horse power, whose cost exceeds Rs. 3.0
lakhs
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15%
of the cost of the Motor cycle, provided maximum total tax is Rs. 1.5 lakhs.
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(4)
Tricycle for every 25 kgs. weight or part thereof.
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Rs.
150/-.
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(5)
Construction equip- ment vehicles as defined under rule 2 of the Central
Motor Vehicles Rules, 1989.
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9%
of the cost of the vehicle as one time tax.
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(6)
Motor vehicles other than specified in clauses (1) to (5) above
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(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.”
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Section - 3. Repeal and saving.
(1) The Goa Motor
Vehicles Tax (Amendment) Ordinance, 2023 (Ordinance No. 5 of 2023) is hereby
repealed.
(2)
Notwithstanding
such repeal, anything done or any action taken under the principal Act, as
amended by the said Ordinance, shall be deemed to have been done or taken under
the principal Act, as amended by this Act.