Amendment of Third Schedule to Bom. LXV of 1958

Amendment of Third Schedule to Bom. LXV of 1958

6. In the principal Act, in section 6 -

1. (1) in sub-section (1), in clause
   • (a) for the words "a token", the words "a receipt" shall be substituted;
2. (2) in the marginal note, for the words "tax token", the word "receipt" shall be substituted. 1. Short title and commencement Short title and commencement
3. (1) This Act may be called the Bombay Motor Vehicles Tax (Gujarat Amendment) Act, 1963.
4. (2) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint. 2. Amendment of section 2 of Bom. LXV of 1958 Amendment of section 2 of Bom. LXV of 1958. 3. Amendment of section 3 of Bom. LXV of 1958 Amendment of section 3 of Bom. LXV of 1958. 4. Deletion of section 8B of Bom. LXV of 1958 In the principal Act, section 3B shall be deleted. 5. Amendment of section 4 of Bom. LXV of 1958 In the principal Act, in section 4,-
5. (1) in sub-section (I), for the portion beginning with the words "The tax leviable" and ending with the words "does not apply", the following shall be substituted, namely:- "The tax leviable under section 3 in respect of a motor vehicle specified in the First Schedule shall be paid in advance by every registered owner, or any person having possession or control, of such motor vehicle.";
6. (2) sub-section
   • (IAA) shall be deleted;
7. (3) after sub-section (IA), the following sub-section shall be inserted, namely :- "(IAB)
   • (a) The tax leviable under section 3 in respect of a motor vehicle specified in the Second Schedule or the Third Schedule shall be paid in advance in lump sum, by every registered owner, or any person having possession or control, of such motor vehicle.
   • (b) Any motor vehicle which has ceased to be liable to tax under sub-section
8. (2) of section 3B existing before the commencement of the Bombay Motor Vehicles (Gujarat Amendment) Act 1987 shall continue to be so ceased".;
9. (4) in sub-section (2), the words "for any period less than one year" shall be deleted. 6. Amendment of section 5 of Bom. LXV of 1958 In the principal Act, in section 4,—
10. (1) in sub-section (I), for the words "of a motor vehicIe ", the words, brackets, figure and letters, "of a motor vehicle to which sub-section
    • (IAA) does not apply" shall be substituted;
11. (2) after sub-section (I), the following sub-section shall be inserted, namely :- "(IAA) The tax leviable under section 3 shall be paid in advance by every registered owner, or any person having possession or control, of a motor vehicle specified in clause I of Class A in Part I of the First Schedule or a motor vehicle of a like description falling under Part II of the said Schedule, annually, at the rates fixed by the State Government under section 3 (hereainafter referred to as the "annual rate"): Provided that where the tax is leviable for any period less than a year, such tax shall be paid in advance at the annual rate less one-twelfth of the annual rate for every complete calendar month which has expired during such year. " ;
12. (3) in sub-section (2), for the words, brackets and fignre ," under sub-section (I)", the words "uudcr this section" shall be substituted.