Section 22 in The Goa Panchayat Raj (Imposition of taxes, fees and other dues) Rules, 1998
22. Vehicles on which tax shall be levied.
(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.(2)No tax shall be levied on vehicles belonging to the Government and local authority and used for public purposes.
