Gujarat Carriage of Goods Taxation Act, 1962
The Gujarat Carriage of Goods Taxation Act, 1962
Tax196220 sections
The Gujarat Carriage of Goods Taxation Act, 1962 regulates taxes on road transportation of goods within India's Gujarat state. It primarily affects fleet owners and operators of goods vehicles operating privately or commercially. The law mandates that taxes be levied at rates not exceeding 100% of freight charges on goods carried by road. Fleet owners with more than ten registered goods vehicles are required to file returns with the taxing officer, who can assess tax if returns are not properly filed. This legislation ensures the state government generates revenue from interstate and intrastate transport activities within Gujarat.
- 1. Short title extent and commencement
- 2. Definitions
- 3. Levy of tax on carriage of goods
- 4. Submission of returns
- 5. Issue of notice
- 6. Assessment of tax
- 7. Payment of tax
- 8. Penalty for non-payment of tax
- 9. Tax to be charged on goods carried in goods vehicle of operator
- 10. Provided that in the case of a fleet owner the tax shall be paid by him in such manner as may be prescribed.
- 11. Appeals
- 12. Power of revision
- 13. Provided further that no order shall be passed under this section which adversely affects any person unless such person has been given a reasonable opportunity of being heard.
- 14. Power of entry and inspection
- 15. Offences and penalties
- 16. Cognizance of offences
- 17. Composition of offences
- 18. Protection of action taken in good faith
- 19. Power to make rules
- 20. Repeal and saving
PDF: pending for this language.