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Home›State Acts›TAXATION OF PASSENGERS) ACT, 1958›section 18

section 18

Officers to be public servants.

The Gujarat Motor Vehicles Tax Act, 1958
Tax195826 sections
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Statutory text

All officers acting under this Act shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code.

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← section 17section 19 →

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Contents

26 matching sections

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