Section 22(1) in The Goa Panchayat Raj (Imposition of taxes, fees and other dues) Rules, 1998
(1)Subject to the provisions of sub-rule (2), the tax shall be levied for the whole year beginning on 1st April of each year on all vehicles, owned by or in possession of persons for the time being resident within the limits of the Panchayat and used within the said village, whether they are actually kept within or outside the limits of the Panchayat.
