Section 21 in The Goa Panchayat Raj (Imposition of taxes, fees and other dues) Rules, 1998
21. Rate of tax.
- A Panchayat which decides to levy a tax on vehicles shall, after following the procedure as laid down under rules 3 and 4, levy it at such rate as may be fixed by it but not below the minimum and not exceeding the maximum rate specified in the Schedule to the Part:Provided that the Panchayat may grant reduction of payment of tax not exceeding 25% of the total tax in case the tax is paid fully for five years in advance.
