Section 5 in The Goa, Daman and Diu Barge Tax Act, 1973
5. Issue of tax token and tax licence.
(1)When a person pays the amount of tax leviable under section 3 in respect of a barge the Taxation Authority shall issue to such person,-(a)a token, in the prescribed form, specifying therein the period for which such tax has been paid, and(b)a tax licence, in the prescribed form, specifying therein the rate at which the tax is leviable and the period for which the tax has been paid:Provided that whenever the tax payable under this Act is revised by the Government under section 3, it shall be the duty of the Taxation Authority to indicate in the tax licence the rate as so revised.(2)No barge liable to tax under this Act shall be used or kept for use in the Union territory unless the registered owner or the person having possession or control of such barge has obtained a tax licence under sub-section (1) in respect of that period.
