The Government of Goa vide its gazette notification dated 23rd December 2020 has published The Goa Motor Vehicles Tax (Amendment) Ordinance, 2020 to further amend the Goa, Daman and Diu Motor Vehicles Tax Act, 1974.
Through this amendment, under section 11 the Government exempts tax payable on goods and passenger vehicles, by all kinds of commercial/ /transport vehicles registered in the State of Goa, including goods vehicles on pro-rata basis, for a period of six months from 01-04-2020 to 30-09-2020, except vehicles which have paid one time tax at the time of registration.
Provided that, if any such tax/tax with penalty have already been paid under this Act, it shall be adjusted towards the tax payable in respect of same motor vehicle, in future.
Further under section 12 which deals with penalty for failure to pay tax in which no penalty under shall be leviable in respect of the tax due for the period 01-04-2020 to 31-03-2021, if such tax is paid on or before 31-03-2021
Provided further that if any penalty is already paid in respect of any motor vehicle, for period 01-04-2020 to 31-03-2021, then it shall be adjusted towards the tax payable in respect of same motor vehicle in future.
