Bare Act

The Bombay Motor Vehicles Tax (Gujarat Amendment) Act, 1963

Tax196318 sections1 chapters

This Act amends the Bombay Motor Vehicles Tax Act, 1958 to impose an additional tax on specific motor vehicles used in the state. It applies to registered owners or those in control of vehicles listed in Class A of the First Schedule, adding a ten percent surcharge to the standard tax. The enhanced tax, effective from December 1, 1971, must be paid in advance. The legislation aims to increase state revenue by targeting high-value vehicles, ensuring owners pay extra for the privilege of using or keeping these vehicles within the state borders.

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