Amendment of section 23 of Bom. LXV of 1958

Ifl section 23 of the principal Act, after sub-section

1. (4) the follom shall be a-, namelx : - "(5) rub made undar this section shall be la$ for not Ies than thirty day8 before tbc State Legislature as soon as possible dftcr they am made, and shdl 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 forlowing,
2. (6) Any rescission or modification so made by tbe State Legislature shall be published in the Official Gazette and shall thereupon take effect.". 1. Short title and commencement
   • (I) This Act may be called the Bombay Motor VehIcles Tax (Oujarat #hodtitle Amendment) Act, 1970. and wrmme- , noemmt.
3. (2) It shall come into force on such date as the StJate Ctovernment may, by noGcation in the Official Gazdk, appoint. 2. Amendment of section 2 of Bom. LXV of 1958 In the Bombay Motor Vehicles Tax Act, 1958 (hereinafter referred to as "the principal Act"), in section 2, clause
4. (8) shall be deleted. 3. Amendment of section 4 of Bom. LXV of 1958 In section 4 of the principal Act, after sub-section (i)~,^the following sub-section shall be inserted, namely ;- "(1A) Notwithstadmg ay+g contained in sub-=(on &7)-
   • (a) tho tax in res g&bf 'a tran?port vehicIe brought fqr we in the State for a temporary :@ od shall be leviable for the whole of the period for which it is to be used or hpt for use in the State ;
   • (b) whem such vehicle is to be used or kept for 'use in the 8tate 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 chu .e (c);
   • (G) where such vehicle is to be used or kept for uae in the Stah for a perid equal to a month or more than a month the tax 8hd be leviable at the rate specified in clause (d),
     • (ii) or (ih] of aub-section
     • (I) of section 4, according ai such period is equal to the period gpwi&ed in the said clanae (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 ahall be paid within mch period and in such manner as may be prescribed.".