The Government of Goa vide its gazette notification dated 17th February 2021 has published the Goa Motor Vehicles Tax (Amendment) Act, 2021 which shall be deemed to have come into force from 18th December 2020.
The Amendment is brought under section 3 in which there shall be no tax levied on any transport vehicle for the period 1st April 2020 to 30th September 2020, except the transport vehicle which has already paid onetime tax at the time of registration.
Further, under section 12 which deals with the applicability of penalty, a new proviso has been inserted which states that no penalty under this section shall be leviable in respect of the tax due for the period April 01, 2020 to March 31, 2021, if such tax is paid on or before March 31, 2021.
Provided further that if any penalty is already paid in respect of any motor vehicle, for period April 01, 2020 to March 31, 2021, then it shall be adjusted towards the tax payable in respect of same motor vehicle in future.
