Section 3 in The Goa, Daman and Diu Barge (Taxation on Goods) Act, 1985
3. Levy of tax on Goods.
- On and from the date of commencement of this Act, there shall be levied and paid to the Government on the goods transported by barges through such inland waterways or canals as may be notified by the Government, a tax at the rate of [forty paise per tonne] [Substituted by The Goa Barge (Taxation on Goods) Amendment Act, 1993 & came into force at once.] or part thereof of the goods:Provided that no tax shall be payable under this Act on goods belonging to the Government or Central Government.
