1921

Panaji, 18th August, 2023 (Sravana 27, 1945)

SERIES I No. 20

Reg. No. RNP/GOA/32/2021-2023

RNI No. GOAENG/2002/6410

PUBLISHED BY AUTHORITY

Suggestions are welcomed on e-mail: dir–[email protected]

GOVERNMENT OF GOA

Department of Transport

Directorate of Transport

__

Notification

D.Tpt/EST/3041/2022/2304

In exercise of the powers conferred by sub-section (2) of section 11 of the Goa Motor

Vehicles Tax Act, 1974 (Act 8 of 1974) read with rule 51A of the Central Motor Vehicles Rules,

1989, the Government of Goa hereby exempts the motor vehicles specified in column (2) of

the Table below, which are registered against submission of “Certificate of Deposit” of the

scrapped vehicles, from the payment of tax leviable under the said Act to the extent as

specified against the corresponding entries in column (3) of the Table below.

TABLE

Sr. No.

Class of motor vehicles

Extent of tax exemption

(1)

(2)

(3)

1.

Transport vehicle

Fifteen percent of tax leviable or fifty percent of the

scrap value of transport vehicle as shown on Certificate

of Deposit, whichever is lower.

2.

Motor vehicle other than

Twenty-five percent of tax leviable or fifty percent of

transport vehicle

the scrap value of motor vehicle other than transport

vehicle as shown on Certificate of Deposit, whichever

is lower.

Note: (1) The term “Certificate of Deposit” shall have the same meaning as assigned to it in clause (c)

of sub-rule (1) of the rule 3 of the Motor Vehicles (Registration and Functions of Vehicle

Scrapping Facility) Rules, 2021.

EXTRAORDINARY

No. 3

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 20

(EXTRAORDINARY No. 3)

18TH AUGUST, 2023

1922

(2) The above tax exemption shall be available upto eight years, in case of transport vehicles, and

upto fifteen years, in case of motor vehicle other than transport vehicles and there shall be no

exemption in the motor vehicle tax in case of transport vehicles, after eight years, and, in case

of motor vehicle other than transport vehicles, after fifteen years.

(3) For the purposes of this Notification, periods specified in note (2) above shall be reckoned from

the date of first registration in both cases.

By order and in the name of the Governor of Goa.

Rajan Satardekar, Director & ex officio Addl. Secretary (Tpt.).

Panaji, 18th August, 2023.

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