Section 10 in The Goa Tax on Entry of Goods Act, 2000
10. Levy of tax.
(1)Notwithstanding anything contained in section 3, there shall be levied and collected a tax on the entry of any motor vehicle into a local area for use or sale therein by an importer which is liable for registration, or assignment of a new registration mark in the State under the Motor Vehicles Act, 1988 (Central Act 59 of 1988),(2)The tax shall be levied on the purchase value of the motor vehicles at such rate as may be fixed by the Government by notification but not exceeding the rates specified in respect of motor vehicles under the Goa Sales Tax Act, 1964 (Act 4 of 1964):Provided that, no tax shall be levied and collected in respect of a motor vehicle which is registered in any Union territory or any other State under the Motor Vehicles Act, 1988 (Central Act 59 of 1988), fifteen months prior to the date on which a new registration mark is assigned in the State under the said Act.(3)The tax levied under this section shall be paid by the importer in such manner and within such time as may be prescribed.
