Section 27(1) in Goa Tax on Entry of Goods Rules, 2000
(1)An importer of a motor vehicle who is not a dealer liable for registration under the Act, shall furnish a return in Form-4 hereto to the authority notified by the Commissioner under section 11 of the Act (hereinafter referred to as the "notified authority"), declaring, the purchase value of the motor vehicle imported and the tax payable thereon.
