Section 23 in The Goa Panchayat Raj (Imposition of taxes, fees and other dues) Rules, 1998
23. Person liable for payment of tax.
- Every person whose name stands registered in the register of tax on vehicles maintained by the Panchayat, shall be liable for the payment of tax to the Panchayat unless he has given a notice in writing to the Panchayat that he has ceased to use the vehicle or has disposed it of so that a bill for the next year may not be served on him.
