Vidhi Codex

TAXATION OF PASSENGERS) ACT, 1958

The Gujarat Motor Vehicles Tax Act, 1958

Tax195826 sections

This law imposes a tax on passengers traveling in stage carriages, which are large vehicles carrying more than six people for hire. It applies to operators and fleet owners who hold permits to run these services across Gujarat. The tax is calculated as a percentage of the fare paid by passengers, with some exemptions for students traveling to educational institutions. The primary purpose is to generate revenue for the state government to fund public services and infrastructure.

Start reading →Read full ActSections
  1. 0. Preamble
  2. 1. Short title, extent and commencement
  3. 2. Definitions
  4. 3. Levy of taxes on passengers carried by stage carriages
  5. 4. Submission of returns.
  6. 5. Tax to be paid every month into Government treasury
  7. 6. Procedure where no returns are submitted, etc.
  8. 7. Fares escaping assessment.
  9. 8. Penalty for non-payment of tax.
  10. 9. Recovery of tax, etc.
  11. 9A. Liability of operator to pay interest.
  12. 9AA. Refund of excess payments.
  13. 10. Restrictions on the use of stage carriages in certain cases
  14. 11. Appeal against demand
  15. 12. Maintenance of accounts and registers
  16. 13. Power to order production of accounts
  17. 14. Powers of entry and inspection
  18. 15. Offences and penalties and competent court
  19. 16. Offences by companies
  20. 17. Composition of offences.
  21. 18. Officers to be public servants.
  22. 19. Bar of certain proceedings.
  23. 20. Limitation for suits and prosecutions.
  24. 21. Power to exempt certain passengers from payment of tax.
  25. 22. Power to make rules.
  26. Schedule. Schedule

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