Bare Act
The Bombay Motor Vehicles Tax and the Bombay Sales of Motor Spirit Taxation (Gujarat Amendment) Act, 1960
This is a Gujarat-specific amendment to the Bombay Motor Vehicles Tax Act, 1958, designed to modify the financial provisions related to motor spirit taxation within the State of Gujarat. The Act came into effect on May 1, 1960, and primarily amends Section 11 of the principal legislation to remove references to "the State Road Fund," thereby altering the allocation of tax-related contributions. For ordinary citizens and vehicle owners in Gujarat, this change impacts how motor spirit sales taxes—commonly charged through fuel purchases—are administered, with corresponding effects on state infrastructure funding. The amendment was necessitated by the creation of a separate State of Gujarat, as it alters how these tax contributions are directed away from the old Bombay Road Fund to the Gujarat-specific State Road Fund framework.
- 1. Short title and commencement
- 2. Amendment of section 11 of Bom. LXV of 1958
- 3. Amendment of section 23 of Bom. LXV of 1958
- 4. In section 23 of the principal Act, in clause (g) of sub-section (2), the words "and the manner in which the proceeds of the tax shall be expended under that section" shall be deleted.
PDF: pending for this language.