section 17
Amendment of Third Schedule of Bom. LXV of 1958
The Bombay Motor Vehicles Tax (Gujarat Amendment) Act, 1963Tax196318 sections1 chapters
Part II -Motor vehicles using fuel other than The rates shown in Part
Statutory text
In the principal Act, the existing THIRD SCHEDULE shall be renumbered as FIFTH SCHEDULE.
1. Short title and commencement
- (1) This Act may be cited the Bombay Motor Vehicles t+x (Gujarat short titlm Ammihn~nt) Act, 1903. b ,,, and oommen- c%ment.
- (2) It shall come in &force on auoh date as the State &verzunentf may, by ncrtiaaB%ion in the Off* #W, appoint. 2. Amendment of section 2 of Bom. LXV of 1958 the Barnbay Mohr Vehicles Tax A&, 1958, for the ht 8chddq the Bubatitotion of fbllbwhg ,- be mbstituted, namely:- 10#, . L : ... I .>a dule of Born. aa Lxv of 1obs by new Sob 3. Amendment of section 3A of Bom. LXV of 1958 In section 23 of the principal Act, after sub-section
- (4) the following shall be added, namely : - "(5) All rules made under this section shall be laid for not less than thirty days before the State Legislature as soon as possible after they are made, and shall be subject to rescission by the State Legislature or to such modifications as the State Legislature may make, during the session in which they are so laid or the session immediately following.
- (6) Any rescission or modification so made by the State Legislature shall be published in the Official Gazette and shall thereupon take effect.". 4. Amendment of section 4 of Bom. LXV of 1958 In section 4 of the principal Act, after sub-section
- (1) the following sub-section shall be inserted, namely ;- "(1A) Notwithstanding anything contained in sub-section (1),-
- (a) the tax in respect of a transport vehicle brought for use in the State for a temporary period shall be leviable for the whole of the period for which it is to be used or kept for use in the State ;
- (b) where such vehicle is to be used or kept for use in the State for a period less than a month, the tax shall be leviable at the rate of 4 per cent of the annual rate for each week or part thereof, subject to a maximum amount equal to the amount of tax leviable for a period of one month under clause (c);
- (c) where such vehicle is to be used or kept for use in the State for a period equal to a month or more than a month the tax shall be leviable at the rate specified in clause (i),
- (ii) or
- (iii) of sub-section
- (1) of section 4, according as such period is equal to the period specified in the said clause (i),
- (ii) or
- (iii) as the case may be, irrespective of whether such period expires at the end of a quarter or not;
- (d) the tax leviable under this sub-section shall be paid within such period and in such manner as may be prescribed.". 5. Amendment of First Schedule to Bom. LXV of 1958 "Amendment of First Schedule to Bom. LXV of 1958" 1. In the Bombay Motor Vehicles Tax Act, 1958, for the First Schedule, the following shall be substituted, namely:- Part-I-Motor vehicles using motor spirit. Maximum annual rate of tax. Rs. 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)-
- (a) Cycles not exceeding 50 KG in weight unladen . . 20
- (b) Cycles not exceeding 100 KG in weight unladen . . 40
- (c) Cycles exceeding 100 KG in weight unladen . . 60
- (e) Cycles or tricycles used for drawing a trailer or side-car . . 10, in addition to the rates specified above. II.-Motor vehicles not exceeding 250 KG in weight unladen adapted and used for invalids. . . 10 III.-Motor vehicles (including tricycles) used for the carriage of goods or materials-
- (a) Vehicles the registered laden weight of which does not exceed 750 KG . . 175
- (b) Vehicles the registered laden weight of which exceeds 750 KG but does not exceed 1500 KG . . 360
- (c) Vehicles the registered laden weight of which exceeds 1500 KG but does not exceed 3000 KG . . 660
- (d) Vehicles the registered laden weight of which exceeds 3000 KG but does not exceed 4500 KG . . 770
- (e) Vehicles the registered laden weight of which exceeds 4500 KG but does not exceed 6000 KG . . 980
- (f) Vehicles the registered laden weight of which exceeds 6000 KG but does not exceed 7500 KG . . 1200
- (g) Vehicles the registered laden weight of which exceeds 7500 KG The rate specified in
- (f) above plus Rs. 100 for every 250 KG or part thereof in excess of 7500 KG : Provided that where a tax on motor vehicles is levied by any local authority, the maximum rates for motor vehicles registered for use solely within the limits of such local authority shall be two-thirds of the aforesaid maximum rates. IV.-Motor vehicles (including tricycles) plying for hire and used for the carriage of passengers-
- (a) Vehicles licensed to carry in all not more than two passengers . . 150
- (b) Vehicles licensed to carry in all more than two but not more than four passengers . . 300
- (c) Vehicles licensed to carry more than four passengers The rate specified in
- (b) above plus Rs. 80 for every passenger in addition to four passengers which the vehicle is so licensed to carry. Provided that where a tax on motor vehicles is levied by any local authority, the maximum rates for motor vehicles registered for use solely within the limits of such local authority shall be two-thirds of the aforesaid maximum rates. V.-Breakdown Vans used for towing disabled vehicles . . 250 VI.-Motor vehicles other than those liable to tax under the foregoing provisions of the Schedule-
- (a) Vehicles not exceeding 750 KG in weight, unladen . . 100
- (b) Vehicles exceeding 750 KG but not exceeding 1500 KG in weight, unladen . . 160
- (c) Vehicles exceeding 1500 KG but not exceeding 2250 KG in weight, unladen . . 200
- (d) Vehicles exceeding 2250 KG but not exceeding 3000 KG in weight, unladen . . 300
- (e) Vehicles exceeding 3000 KG but not exceeding 3750 KG in weight, unladen . . 400
- (f) Vehicles exceeding 3750 KG in weight, unladen . . 600 VII. Additional tax payable in respect of motor vehicles used for drawing trailers-
- (i) for each trailer when the trailer is used for the carriage of goods The rate specified in class III in respect of motor vehicles used for the carriage of goods or materials.
- (ii) for each trailer when the trailer is used for the carriage of passengers The rate specified in class IV in respect of motor vehicles plying for hire and used for the carriage of passengers.
- (iii) for each trailer when the trailer is used for any other purpose . . 60 Provided that two or more vehicles shall not be chargeable under this clause in respect of the same trailer. B. Motor vehicles other than those fitted solely with pneumatic tyres.
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