The Gujarat Highway Act, 1883

The Gujarat Highway Act, 1883

Infrastructure18839 sections

This law authorizes the government to levy a tax on vehicles, carriages, and animals within specific local areas to help pay for maintaining provincial roads. It applies to residents who own or manage these vehicles in areas where the government has issued a notification. The tax rates are set by a schedule, though the government can adjust them slightly. However, the tax does not apply in municipalities or cantonments that already charge a similar vehicle tax, nor does it cover vehicles owned by the Crown, bona fide dealers, or people whose main income comes from farming in the district.

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