Insertion of new Schedules to Bom. LXV of 1958

In the principal Act, after the First Schedule, the following Schedules shall be inserted, namely :- "SECOND SCHEDULE (See section 3) Maximum rate of lump sum tax Rs. Motor vehicles (other than transport vehicles) registered in the State of Gujarat on or after the 1st April 1987. Part-I-Motor Vehicles using motor spirit A. Motor vehicles fitted solely with pneumatic tyres- I. Motor cycles and tricycles (including motor- scooters and cycles with attachment for propelling the same by mechanical power)-

1. (i) owned by an individual, a local autho- rity, a public trust, a University or an educational or social welfare institution-

1. (a) Cycles not exceeding 60 KG in weight, unladen 600
2. (b) Cycles exceeding 60 KG in weight, unladen but not exceeding 100 KG in weight, unladen 1500
3. (c) Cycles exceeding 100 KG in weight, unladen 1800
4. (e) Cycles or tricycles, used for drawing a trailer or sidecar 500 in addition to the rates specified above :
   • (ii) owned by a person other than an individual, a local authority, a public trust, a University or an educational or social welfare institution. Maximum rate of lump sum tax Rs. Twice the rates specified above. II. Motor Vehicles not exceeding 250 KG in weight, unladen adapted and used for invalids 1000 III. Motor vehicles other than those liable to tax under the foregoing provisions of this Schedule-
   • (i) owned by an individual, a local authority, a public trust, a University or an educational or social welfare institution -
5. (a) Vehicles not exceeding 750 KG in weight, unladen 4500
6. (b) Vehicles exceeding 750 KG in weight, unladen but not exceeding 1500 KG in weight, unladen 8000
7. (c) Vehicles exceeding 1500 KG in weight, unladen but not exceeding 2250 KG in weight, unladen 10000
   • (ii) owned by a person other than an individual, a local authority, a public trust, a University or an Twice the rates speci- educational or social welfare institution. fied above. IV-Motor Vehicles falling under clause I or clause III and Twice the rates manufactured out of India and imported into India specified in clause after the 31st March, 1967. I, or as the case may be, clause III. Explanation I.-For the purpose of clause I and clause III,

1. (1) "educational institution" shall mean such educational institution as is recognised by the State Government by order notified in the Official Gazette, in this behalf;
2. (2) "local authority" shall mean any municipal corporation, munici- pality, cantonment board or panchayat constituted under any law for the time being in force in the State of Gujarat ;
3. (3) "public trust" shall mean a public trust registered under the Bombay Public Trusts Act, 1950 as in force in the State of Gujarat ;
4. (4) "social welfare institution" shall mean any institution engaged in any activity conducive to the welfare of the general public and recognised by the State Government by order notified in the Official Gazette, for the purposes of those clauses ;
5. (5) "University" shall mean a University established by or under any law for the time being in force in the State of Gujarat. Explanation II.-If a motor vehicle is jointly owned by more persons than one, then notwithstanding anything contained in the proviso to sub- section
6. (1) of section 24 of the Motor Vehicles Act, 1939, such motor vehicle shall, for purposes of clause I and clause III, be deemed to be owned by a person other than an individual. B. Motor vehicles other than those fitted The rates shown in class solely with pneumatic tyres. A plus 50 per centum.