Section 4(2) in The Goa, Daman and Diu Barge Tax Act, 1973
(2)The tax to which a registered owner or person having possession or control of a barge appears by such declaration to be liable under section 3 shall be paid by him,-(a)for a year at the rate specified by the Government under section 3; or(b)subject to the provisions contained in the Note to the Schedule to this Act, for one or more quarters.
