Section 2 in The Goa, Daman and Diu Barge Tax Act, 1973
2. Definitions.
- In this Act, unless the context otherwise requires,-(1)"barge" means every description of water craft mechanically propelled and which is used or is capable of being used as means of transport of minerals;(2)"Government" means the Government of the Union territory;(3)"prescribed" means prescribed by rules made under this Act;(4)"quarter" means a period of three months commencing on the first day of April, the first day of July, the first day of October, or the first day of January, of each year; and the term "quarterly" shall be construed accordingly;(5)"registered owner" means a person in whose name a barge is registered under the Inland Steam Vessels Act, 1917;(6)"tax" means the tax levied under this Act;(7)"taxation authority" means such officer or authority as the Government may, by notification in the Official Gazette, appoint to be taxation authority for the whole of the Union territory or for any area or areas thereof for the purposes of this Act;(8)"tax licence" means a licence issued under section 5;(9)"tax token" means a token issued under section 5 indicating therein the amount of tax which has been paid and includes a fresh tax token issued in place of the original token under this Act;(10)"Union territory" means the Union territory of Goa, Daman and Diu;(11)"year" means the financial year.
