Vidhi Codex

section C

The rate shown in Class A, plus 50 per centum.

The Bombay Motor Vehicles Tax (Gujarat Amendment) Act, 1963
Tax196318 sections1 chapters
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Part II -Motor vehicles using fuel other than The rates shown in Part

Statutory text

Dealers in, or manufacturers of, motor vehicles in respect of each motor vehicle . . 150

Part II .-Motor vehicles using fuel other than motor spirit. The rates shown in Part I, plus a surcharge of 50 per centum on all or any class of motor vehicles mentioned therein.

6. Amendment of Second Schedule to Bom. LXV of 1958 "Amendment of Second Schedule to Bom. LXV of 1958"

2. In the Bombay Motor Vehicles Tax Act, 1958 (hereinafter referred to as "the principal Act"), in section 2, clause

  1. (8) shall be deleted. 7. Amendment of Third Schedule to Bom. LXV of 1958
  2. (7) Amendment of section 7 of Bom. LXV of 1958. In the principal Act, for section 7, the following shall be substituted, namely :- "7. Where any motor vehicle specified in the First Schedule, in respect of which a tax, for any period has been paid, is altered during such period or proposed to be used during such period in such manner, as to cause the vehicle to become a vehicle in respect of which,-
    • (a) a higher rate of tax is payable with reference to the rates fixed by the State Government under section 3, having regard to the maximum rates specified in the First Schedule, or
    • (b) lump sum tax is payable with reference to the rates fixed by the State Government under section 3, having regard to the maximum rates specified in the Third Schedule, the registered owner or person who is in possession or control, of such vehicle shall,-
      • (i) in the case where clause
    • (a) applies pay for the unexpired portion of such period since the vehicle is altered or proposed to be used an additional tax of a sum equal to the difference between the amount of tax payable for such unexpired portion at a higher rate and the rate at which tax was paid before the alteration or use of the vehicle for that portion,
      • (ii) in the case where clause
    • (b) applies pay such lump sum tax at the rates fixed by the State Government under section 3 having regard to the maximum rates specified in the Third Schedule.". 1. 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 3A of Bom. LXV of 1958 In the Bombay Motor Vehicles Tax Act, 1958 (hereinafter referred to as "the principal Act"), after sub-section
  5. (2) of section 13, the following shall be added, namely :- "(3) All notifications issued under sub-section
  6. (2) 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 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.
  7. (4) Any rescission or modification so made by the State Legislature shall be published in the Official Gazette and shall thereupon take effect.". 3. Amendment of section 20 of Bom. LXV of 1958 In section 23 of the principal Act, after sub-section
  8. (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,
  9. (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 23 of Bom. LXV of 1958
  10. (4) Amendment of section 23 of Bom. LXV of 1958 5. Repeal and saving
  11. (5) Repeal and saving 1. Short title and commencement
  12. (1) This Act may be cited the Bombay Motor Vehicles t+x (Gujarat short titlm Ammihn~nt) Act, 1903. b ,,, and oommen- c%ment.
  13. (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
  14. (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.
  15. (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
  16. (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
  17. (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. The rate shown in Class A, plus 50 per centum. C. Dealers in, or manufacturers of, motor vehicles in respect of each motor vehicle . . 150 Part II .-Motor vehicles using fuel other than motor spirit. The rates shown in Part I, plus a surcharge of 50 per centum on all or any class of motor vehicles mentioned therein. 6. Amendment of Second Schedule to Bom. LXV of 1958 "Amendment of Second Schedule to Bom. LXV of 1958" 2. In the Bombay Motor Vehicles Tax Act, 1958 (hereinafter referred to as "the principal Act"), in section 2, clause
  18. (8) shall be deleted. 7. Amendment of Third Schedule to Bom. LXV of 1958
  19. (7) Amendment of section 7 of Bom. LXV of 1958. In the principal Act, for section 7, the following shall be substituted, namely :- "7. Where any motor vehicle specified in the First Schedule, in respect of which a tax, for any period has been paid, is altered during such period or proposed to be used during such period in such manner, as to cause the vehicle to become a vehicle in respect of which,-
    • (a) a higher rate of tax is payable with reference to the rates fixed by the State Government under section 3, having regard to the maximum rates specified in the First Schedule, or
    • (b) lump sum tax is payable with reference to the rates fixed by the State Government under section 3, having regard to the maximum rates specified in the Third Schedule, the registered owner or person who is in possession or control, of such vehicle shall,-
      • (i) in the case where clause
    • (a) applies pay for the unexpired portion of such period since the vehicle is altered or proposed to be used an additional tax of a sum equal to the difference between the amount of tax payable for such unexpired portion at a higher rate and the rate at which tax was paid before the alteration or use of the vehicle for that portion,
      • (ii) in the case where clause
    • (b) applies pay such lump sum tax at the rates fixed by the State Government under section 3 having regard to the maximum rates specified in the Third Schedule.". 1. Short title and commencement
  20. (1) This Act may be called the Bombay Motor Vehicles Tax (Gujarat Amendment) Act, 1963.
  21. (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 3 of Bom. LXV of 1958 In the Bombay Motor Vehicles Tax Act, 1958 (hereinafter referred to as "the principal Act"), in section 3, in sub-section (1),-
  22. (1) for the words "but not exceeding the maximum rates specified in the First Schedule", the words "but not exceeding the maximum rates specified in the First, Second and Third Schedules" shall be substituted;
  23. (2) for the first proviso, the following shall be substituted, namely:- " Provided that in the case of any motor vehicles (irrespective of whether they are specified in the First Schedule or the Second Schedule) kept by a dealer in, or manufacturer of, such vehicles, for the purposes of trade, there shall be levied and collected annually such amount of tax not exceeding Rs. 250 as the State Government may, by notification in the Official Gazette specify on those motor vehicles only which are permitted to be used on the roads in the manner prescribed by rules made under the Motor Vehicles Act, 1939.". 3. Amendment of section 4 of Bom. LXV of 1958 In the principal Act, in section 4, after sub-section (i), the following sub-section shall be inserted, namely ;- "(IA) 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) when 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 (d),
      • (ii) or
      • (iii) of sub-section
  24. (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.". 4. Amendment of section 11 of Bom. LXV of 1958 Amendment of section 11 of Bom. LXV of 1958. 10. In the principal Act, in section 11, in sub-section (2), in clause (c), for words "Second Schedule", the words "Fourth Schedule" shall be substituted. 5. Amendment of section 25 of Bom. LXV of 1958 Amendment of section 25 of Bom. LXV of 1958. 13. In the principal Act, in section 25, for the words "Third Schedule", the words "Fifth Schedule" shall be substituted. 6. Amendment of Eighth Schedule to Bom. LXV of 1958 Amendment of Eighth Schedule to Bom. LXV of 1958. The EIGHTH SCHEDULE to the Bombay Motor Vehicles Tax Act, 1958 shall be renumbered as "NINTH SCHEDULE". 7. Amendment of Ninth Schedule to Bom. LXV of 1958 Amendment of Ninth Schedule to Bom. LXV of 1958. The NINTH SCHEDULE to the Bombay Motor Vehicles Tax Act, 1958 shall be renumbered as "TENTH SCHEDULE". 8. Amendment of Tenth Schedule to Bom. LXV of 1958 "Amendment of Tenth Schedule to Bom. LXV of 1958" 9. Insertion of new Schedules to Bom. LXV of 1958 "Insertion of new Schedules to Bom. LXV of 1958" 1. Short title and commencement
  25. (1) This Act may be called the Bombay Motor Vehicles t+x (Gujarat Ammihn~nt) Act, 1903.
  26. (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 First Schedule of Bom. LXV of 1958 the Barnbay Mohr Vehicles Tax A&, 1958, for the ht 8chddq the Bubatitotion of fbllbwhg ,- be mbstituted, namely:- Maximum annual Part-I-Mosdt. tuhiclee mtm spirit. rate of tax. Re. & Motor vehiolw fitted solely with pneumatic tym- I. Mobr oyolea and tricycles (includmg motor-scootera and oyoles with attaohment for propelling the aame by maohanid power)-
    • (a) *lea not exwdmg 50 KG in weight unladen . . a0
    • (b) Cyolaa not exceeding 100 KG in weight unladen . .
    • (c) CIgcLs exwding 100 KG w~ight unladen . . 60
    • (e) Cyolea or tricycles uaed for drawing a trager or ' aidew . . 10, in addi- tion to the rates specified above. 11.-Motor vehicles not exceeding 260 KG in weight unladen adapted and uaed for invalids. . . 10 .fII.-&tor vehicb (including trioyolea) used for the ',-&age of goods or materide-
    • (a) Vehicles the registered laden weight of which does not exhd 750' KG< .. 176 ,
    • (b) Pehioles the reghh~ed ladoll weight .of which ex& 760 KG but does not exceed 1600 KQ . . 360 '! 1 '(0) ~ohidlae the re@steTed laden woight of which ex- wda 1600 KQ but does not excecd 3000 KQ . . 66;o
    • (a) VehioIa the registared laden weight of which ex- weds QOOO KG but dm not exwed 4600 KG . . 770
  27. (6) Vehiu1es the registmed laden weight of which ex- BW~B 4500 KG but doea not exmd 6000 KG . . 980 Cfl Vehicle8 the registered laden weight of which ex- & 6000 KG but doea not exwed 7600 KG . . 1200 @) Vehi~lea the rqiatered laden weight of which ermde 7900 KG The rate apecsd in (f ) above PEW &. 100 for every, 26Q,KQ or part thereof in exoeae of 7600 KG ; Provided that where a tax on motup vehicles is levied Maximum ,annus1 by ani local authority, the maximum rahs for motor rab of tax v~hioles registered for use solely within the limits of Re. suoh looal authority ehaU be two thirds of the afore- said maximum raha. 1V.-Motor vehicla (iuoluding tricyclee) plying for hire and ueed for tha carriage of paaaengem--
    • (a) Vehiolea liwnaed to oamy in all not more than two pamangem . . . . 150
    • (b) Vehioles liuensed to oarcy in aU more than two but not more than four passengers . . . . 300
    • (c) Vehicles licensed to om y more than four paw- The rab speciiied Wm in
    • (b) above plw Ra. 80 for every pwcnger in addition fa four pmngera whioh the vehicle ia so licensed to cam J. Provided that where a tax on motor vohicles is levied by any looal authority, the maximum rates for motor vehicles registered for ma within the limita of suoh looal authority shall be two-thirda of the aforesaid maxi- mum rates. V.-Breakdown Vans used for towing disabled vehicle8 - . . 250 TI.-Motor vehicle8 other than those Iiable ta tax under the foregoing proviaions of the Ekhedule- {a) Vehiol~s not exceeding 760 KG in weight, unladen . . 100
    • (b) Vehiolea exceeding 750 KG but not exceeding 1600 KG in weight, unladen . . 160
  28. (0) Vahiolos exceeding 1600 KG but not exmeding 2260 KG in weight, unladen . . 200
    • (d) Vehicles exceeding 2260 KG but not exceeding SO00 KG in weight, unladen .. 300
    • (e) Vehicles exceeding 3000 KG but not exceeding 3760 KG in weight, unladen .. 400
    • (f) Vehih ~~~c%eding 37bO KG in weight, nntaden ,. UOO YII. Additional t8x payable in respept of motor vehiobe nsed for drawing trailem- I
      • (i) for ea~h trailer when the trailer ia used for The raw speoi6ed the oarriage of goods I in olaw III in respect of mobr vehiolea d for the oarriage of goode or materiab.
      • (ii) &for eaoh trailer when the trailer ia used for The raw apeoified the oarriage of paawngor8 in claw IV in reepect of . motor yebides plying for ' hire and used for Ghe aarriage of paa- Bengers.
      • (iii) for eaoh trailer when the trailor ia used for iny &her purpom : 60 Pkovi(1ed that two or more vehicles eballnot be char- geable under thia olauw in respect of the samo trailer. B. Motor vehicles other than those fitted solely with The rake shown pneumatic ty-rea. in Class A, plus 60 per oentum. C. Dealers in, or manufaoturers of, motor vehicle* Por a general limn- in respot of eaoh moiar vehicle . 160 Part It .-Mow ve7aihs using fuel other thm mtm spirit. , The rates , &own iu Part I, plwa surcharge of 60 per centurn on all or any olass of motor vehioles men- tioned therein." 1. Short title and commencement
  29. (1) This Act may be called the Bombay Motor Vehicles Tax (Gujarat Amendment) Act, 1903.
  30. (2) It shall come in force on such date as the State Government may, by notification in the Official Gazette, appoint. 2. Amendment of section 3 of Bom. LXV of 1958 In the Bombay Motor Vehicles Tax Act, 1958, for the First Schedule, the following shall be substituted, namely:- 3. Deletion of section 3A of Bom. LXV of 1958 "3A.
  31. (1) On and from the 1st day of December, 1975, there shall be levied and collected, on all motor vehicles specified in clauses I and VI of Class A in Part 1 of the First Schedule and on all motor vehicles of like description falling under Part II of the said Schedule, which are used or kept for use in the State, a tax (hereinafter referred to as "the enhanced tax"), in addi- tion to the tax leviable under section 3, at the rate of ten per cent. of the amount of tax levied under that section.
  32. (2) The enhanced tax leviable under sub-section
  33. (1) shall be paid in advance by every registered owner or any person having possession or control of the motor vehicle--
    • (i) annually at the rate specified in sub-section (1), or
    • (ii) for one or more quarters, at one-fourth of the rate so specified for each such quarter, or
    • (iii) for any period less than a quarter expiring on the last day of the quarter, at one-fourth of the rate so specified less one-twelfth of the said rate for every complete calendar month which has expired during such quarter: Provided that--
    • (i) where any such owner or person has, before the commencement of the Bombay Motor Vehicles Tax (Gujarat Amendment) Ordinance, 1975, already paid the tax leviable under section 3 for the period of the year or for the period of one or more quarters expiring on the 31st day of March 1976 (hereinafter referred to as "the said period"), such owner or person may pay the enhanced tax for the month of December 1975 and for the quarter commencing on the 1st day of January 1976, within the period prescribed for the payment of the tax leviable under section 3 for the year or the quarter commencing on the 1st day of April 1976.
    • (ii) where any such owner or person has not paid the tax leviable under section 3 for the said period before such commencement, he may pay the enhanced tax for the month of December 1975, within the period prescribed for the payment of tax leviable under section 3 for the quarter commencing on the 1st day of January 1976.
  34. (3) Except as otherwise provided in sub-sections
  35. (1) and (2), the provisions of this Act and the rules made thereunder shall, so far as may be, apply in relation to the enhanced tax leviable under sub-section (1), as they apply in relation to the tax leviable under section 3." 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 (d),
      • (ii) or
      • (iii) of sub-section
  36. (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 section 9 of Bom. LXV of 1958 In the principal Act, in section 9,-
  37. (1) in sub-section (I),-
    • (a) for the portion beginning with the words "Where any person" and ending with the words "have been surrendered" the following shall be substituted, namely :- "Where any person who has paid the tax in advance in respect of a motor vehicle specified in the First Schedule, produces a certificate signed by a Taxation Authority stating that the certificate of taxation issued in respect of such vehicle has been surrendered";
    • (b) in clause (a), in sub-clause (i), for the words "the tax token and certificate of taxations are surrendered", the words "the certificate of taxation is surrendered" shall be substituted;
  38. (2) in sub-section (2), for the words "in respect of a motor vehicle", the words "in respect of a motor vehicle specified in the First Schedule" shall be substituted;
  39. (3) in sub-section (3),-
    • (a) for the portion beginning with the words "Where a motor vehicle" and ending with the words "at a lower rate", the following shall be substituted, namely :- "Where a motor vehicle in respect of which the tax fixed under section 3 having regard to the maximum rates specified in the First Schedule has been paid is altered or is used in such manner as to cause it to become a vehicle in respect of which the tax so fixed is leviable at a lower rate";
    • (b) the words "the tax token and" shall be deleted;
    • (c) for the portion beginning with the words "and the Taxation Authority" and ending with the words "in the certificate of taxation", the following shall be substituted, namely :- "and the Taxation Authority shall cause an entry of such refund to be made in the certificate of taxation issued in respect of such motor vehicle";
  40. (4) in sub-section (4), in clause (a), in sub-clause (a), the words "the tax token or" shall be deleted;
  41. (5) after sub-section (4), the following sub-section shall be added, namely :- "(5) Where a Taxation Authority is satisfied that-
    • (a) for any reason whatsoever-
      • (i) a motor vehicle specified in the Second Schedule or, as the case may be, the Third Schedule (hereinafter in this sub-section referred to as "such motor vehicle") is removed to any other State; or
      • (ii) the registration of such motor vehicle is cancelled; or
    • (b) such motor vehicle is altered or proposed to be used in such manner as to cause such motor vehicle to become the vehicle liable to payment of tax at a rate fixed by the State Government under section 3 having regard to the maximum rates specified in the First Schedule, the person who has paid the lump sum tax in respect of such motor vehicle shall, on an application made in that behalf, be entitled to a refund of such amount as may be determined by the Taxation Authority having regard to such principles as may be prescribed.". 6. Amendment of section 18 of Bom. LXV of 1958 Substitution of section 18 of the Act, the following shall be substituted, namely:- "18.
  42. (1) Where the whole or any portion of the tax due in accordance with the provisions of this Act in respect of any motor vehicle for any period or part thereof has not been paid in time by the person liable for the payment thereof, the Taxation Authority may levy, in addition to the tax so due, a penalty not exceeding 25 per cent of the amount of tax which would have been payable for such period or part thereof in respect of that motor vehicle at the maximum rate of tax specified in the First Schedule.
  43. (2) The amount of penalty levied under sub-section
  44. (1) shall, if it is paid within the prescribed time, be recoverable in the same manner as an arrear of land revenue.". 7. Amendment of First Schedule of Bom. LXV of 1958 "Amendment of First Schedule of Bom. LXV of 1958" In the Bombay Motor Vehicles Tax Act, 1958, for the First Schedule, the following shall be substituted, namely:- Maximum annual Part-I-Motor vehicles using motor spirit. rate of tax. Re. 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)-
    • (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 sidecar . . 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 . . 350
    • (c) Vehicles the registered laden weight of which exceeds 1500 KG but does not exceed 3000 KG . . 550
    • (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 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 . . 150
    • (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 . . 500 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 clause 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 clause 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 : 50 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. The rate shown in Class A, plus 50 per centum. C. Dealers in, or manufacturers of, motor vehicles in respect of each motor vehicle . 150 Part II .-Motor vehicles using fuel other than motor spirit. The rates shown in Part I, plus a surcharge of 50 per centum on all or any class of motor vehicles mentioned therein. 8. Validation of imposition and collection of tax on designated omnibuses "Validation of imposition and collection of tax on designated omnibuses"
  45. (1) Notwithstanding any judgement, decree or order of any court, tax imposed, assessed or collected or purporting to have been imposed, assessed or collected under the principal Act, on designated omnibuses during the period beginning with 1st day of April, 1991 and ending on the 16th day of August, 2001, shall be deemed to have been validly imposed, assessed or collected in accordance with law as if at all material times when such tax was imposed, assessed or collected, the principal Act as amended by sections 2, 3, and 4 except sub-clause
    • (a) of clause
  46. (1) thereof and section 7 of this Act and section 9 had been in force and accordingly-
    • (a) no suit or other proceeding shall be maintained or continued in any court for the refund of any tax paid in respect of designated omnibus under the principal Act,
    • (b) no court shall enforce a decree or order directing the refund of any tax paid in respect of designated omnibus under the principal Act,
    • (c) any tax imposed or assessed in respect of designated omnibus under the principal Act during the period beginning from the 1st day of April, 1991 and ending on the 16th day of August, 2001 but not collected before 17th day of August, 2001 may be recovered (after assessment of tax where necessary) in the manner provided in the principal Act.
  47. (2) For the removal of doubts, it is hereby declared that nothing in sub-section
  48. (1) shall be construed as preventing any person-
    • (a) from questioning in accordance with the provisions of the principal Act and rules made thereunder the assessment of tax on designated omnibus for any period, or
    • (b) from claiming refund of any tax paid by him on designated omnibuses in excess of the amount due from him under the principal Act and the rules made thereunder. 9. Levy of tax on designated omnibuses
  49. (1) In sub-section (1),—
    • (a) for the portion beginning with the words "Where any person" and ending with the words "have been surrendered" the following shall be substituted, namely :- "Where any person who has paid the tax in advance in respect of a motor vehicle specified in the First Schedule, produces a certificate signed by a Taxation Authority stating that the certificate of taxation issued in respect of such vehicle has been surrendered";
    • (b) in clause (a), in sub-clause (i), for the words "the tax token and certificate of taxation are surrendered", the words "the certificate of taxation is surrendered" shall be substituted;
  50. (2) in sub-section (2), for the words "in respect of a motor vehicle", the words "in respect of a motor vehicle specified in the First Schedule" shall be substituted;
  51. (3) in sub-section (3),—
    • (a) for the portion beginning with the words "Where a motor vehicle" and ending with the words "at a lower rate", the following shall be substituted, namely :- "Where a motor vehicle in respect of which the tax fixed under section 3 having regard to the maximum rates specified in the First Schedule has been paid is altered or is used in such manner as to cause it to become a vehicle in respect of which the tax so fixed is leviable at a lower rate";
    • (b) the words "the tax token and" shall be deleted;
    • (c) for the portion beginning with the words "and the Taxation Authority" and ending with the words "in the certificate of taxation", the following shall be substituted, namely :- "and the Taxation Authority shall cause an entry of such refund to be made in the certificate of taxation issued in respect of such motor vehicle";
  52. (4) in sub-section (4), in clause (a), in sub-clause (a), the words "the tax token or" shall be deleted;
  53. (5) after sub-section (4), the following sub-section shall be added, namely :- "(5) Where a Taxation Authority is satisfied that—
    • (a) for any reason whatsoever—
      • (i) a motor vehicle specified in the Second Schedule or, as the case may be, the Third Schedule (hereinafter in this sub-section referred to as "such motor vehicle") is removed to any other State; or
      • (ii) the registration of such motor vehicle is cancelled; or
    • (b) such motor vehicle is altered or proposed to be used in such manner as to cause such motor vehicle to become the vehicle liable to payment of tax at a rate fixed by the State Government under section 3 having regard to the maximum rates specified in the First Schedule, the person who has paid the lump sum tax in respect of such motor vehicle shall, on an application made in that behalf, be entitled to a refund of such amount as may be determined by the Taxation Authority having regard to such principles as may be prescribed.". 10. Adjustment of the amount of tax paid on designated omnibuses under section 3 of the principal Act Any amount of tax paid on designated omnibuses under section 3 of the principal Act read with clause IV in Part-I of the First Schedule thereof in respect of the period commencing from the 17th day of August, 2001 and ending on the date of the first publication of the Bombay Motor Vehicles Tax (Gujarat Amendment and Validation) Act, 2002 in the Official Gazette or part of such period shall be reckoned as the amount of tax paid on such designated omnibuses in respect of the said period or part thereof under sub-section
  54. (2) of section 9. 1. Short title and commencement
  55. (1) This Act may be called the Bombay Motor Vehicles Tax (Gujarat Amendment) Act, 1903.
  56. (2) It shall come in force on such date as the State Government may, by notification in the Official Gazette, appoint. 2. Amendment of section 3 of Bom. LXV of 1958 In the Bombay Motor Vehicles Tax Act, 1958, for the First Schedule, the following shall be substituted, namely:- 3. Amendment of section 4 of Bom. LXV of 1958 "(1A) Notwithstanding anything contained in sub-section (1), a tax in lump sum, in respect of a motor vehicle for which lump sum tax has been paid and ownership of such motor vehicle is transferred on sale, shall be payable at such rates as may be specified by the State Government by notification in the Official Gazette, but not exceeding twenty-five per cent. of the lump sum tax paid. Explanation.- For the purpose of this sub-section, a motor vehicle registered in another State and brought into the State of Gujarat permanently, lump sum tax shall be the tax which was payable at the time of registration of such motor vehicle in the State, as if it was a new vehicle.". 4. Insertion of new section 8A in Bom. LXV of 1958 "3A.
  57. (1) On and from the 1st day of December 1975, there shall be levied and collected, on all motor vehicles specified in clauses I and VI of Class A in Part 1 of the First Schedule and on all motor vehicles of like description falling under Part II of the said Schedule, which are used or kept for use in the State, a tax (hereinafter referred to as "the enhanced tax"), in addition to the tax leviable under section 3, at the rate of ten per cent. of the amount of tax levied under that section.
  58. (2) The enhanced tax leviable under sub-section
  59. (1) shall be paid in advance by every registered owner or any person having possession or control of the motor vehicle-
    • (i) annually at the rate specified in sub-section (1), or
    • (ii) for one or more quarters, at one-fourth of the rate so specified for each such quarter, or
    • (iii) for any period less than a quarter expiring on the last day of the quarter, at one-fourth of the rate so specified less one-twelfth of the said rate for every complete calendar month which has expired during such quarter : Provided that-
    • (i) where any such owner or person has, before the commencement of the Bombay Motor Vehicles Tax (Gujarat Amendment) Ordinance, 1975, paid the tax leviable under section 3 for the period of the year or for the period of one or more quarters expiring on the 31st day of March 1976 (hereinafter referred to as "the said period"), such owner or person may pay the enhanced tax for the month of December 1975 and for the quarter commencing on the 1st day of January 1976, within the period prescribed for the payment of the tax leviable under section 3 for the year or the quarter commencing on the 1st day of April 1976.
    • (ii) where any such owner or person has not paid the tax leviable under section 3 for the said period before such commencement, he may pay the enhanced tax for the month of December 1975, within the period prescribed for the payment of tax leviable under section 3 for the quarter commencing on the 1st day of January 1976.
  60. (3) Except as otherwise provided in sub-sections
  61. (1) and (2), the provisions of this Act and the rules made thereunder shall, so far as may be, apply in relation to the enhanced tax leviable under sub-section (1), as they apply in relation to the tax leviable under section 3.". 5. Amendment of section 12 of Bom. LXV of 1958 Amendment of section 12 of Bom. LXV of 1958. - In the principal Act, in section 12, for the word "tax", the words "tax, penalty or interest" shall be substituted. 6. Amendment of section 18 of Bom. LXV of 1958 Amendment of section 18 of Bom. LXV of 1958. - In the principal Act, in section 18,-
  62. (1) after sub-section (I), the following sub-sections shall be inserted, namely :- "(IA) Where a registered owner or any person in possession or control of a motor vehicle who is required not to use or to keep for use such vehicle for a specified period in accordance with a declaration given by him to the Taxation Authority uses or keeps for use such vehicle at any time during such period, the Taxation Authority may levy in addition to the tax leviable on the vehicle for the period for which the vehicle was used or kept for use a penalty equal to twice the amount of tax so leviable. (1B) Where penalty is leviable under both sub-sections
    • (I) and (IA), it shall be levied under sub-section
    • (IA) and not under sub-section (I).";
  63. (2) in sub-section (2), after the words, brackets and figure "sub-section (I)", the words, brackets, figure and letter "or sub-section (1A)" shall be inserted. 7. Amendment of section 20 of Bom. LXV of 1958 Amendment of section 20 of Bom. LXV of 1958 In section 20 of the Bombay Motor Vehicles Tax Act, 1958 (hereinafter referred to as "the principal Act"), in sub-section (1), for the words "the tax token", the words "a receipt" shall be substituted. 8. Amendment of section 23 of Bom. LXV of 1958 Amendment of section 23 of Bom. LXV of 1958 In the principal Act, in section 23, in sub-section (2),—
  64. (1) in clause (b), for the words "the tax token", the words "the receipt" shall be substituted;
  65. (2) in clause (c), the words "and the principles for determining the amount of refund under sub-section
  66. (2) of that section" shall be added at the end;
  67. (3) clause
    • (d) shall be deleted. 9. Amendment of First Schedule to Bom. LXV of 1958 In the principal Act, in section 9,-
      • (I) in sub-section (I),--
    • (a) for the portion beginning with the words "Where any person" and ending with the words "have been surrendered" the following shall be substituted, namely :- "Where any person who has paid the tax in advance in respect of a motor vehicle specified in the First Schedule, produces a certificate signed by a Taxation Authority stating that the certificate of taxation issued in respect of such vehicle has been surrendered";
    • (b) in clause (a), in sub-clause (i), for the words "the tax token and certificate of taxotion are surrendered", the words "the certificate of taxation is surrendered" shall be substituted;
  68. (2) in sub-section (2), for the words "in respect of a motor vehicle", the words "in respect of a motor vehicle specified in the First Schedule" shall be substituted;
  69. (3) in sub-section (3),-
    • (a) for the portion beginning with the words "Where a motor vehicle" and ending with the words "at a lower rate", the following shall be substituted, namely :- "Where a motor vehicle in respect of which the tax fixed under section 3 having regard to the maximum rates specified in the First Schedule has been paid is altered or is used in such manner as to cause it to become a vehicle in respect of which the tax so fixed is leviable at a lower rate";
    • (b) the words "the tax token and" shall be deleted;
    • (c) for the portion beginning with the words "and the Taxation Authority" and ending with the words "in the certificate of taxation", the following shall be substituted, namely :- "and the Taxation Authority shall cause an entry of such refund to be made in the certificate of taxation issued in respect of such motor vehicle";
  70. (4) in sub-section (4), in clause (a), in sub-clause (a), the words "the tax token or" shall be deleted;
  71. (5) after sub-section (4), the following sub-section shall be added, namely :- "(5) Where a Taxation Authority is satisfied that--
    • (a) for any reason whatsoever-
      • (i) a motor vehicle specified in the Second Schedule or, as the case may be, the Third Schedule (hereinafter in this sub-section referred to as "such motor vehicle") is removed to any other State; or
      • (ii) the registration of such motor vehicle is cancelled; or
      • (iii) such motor vehicle is altered or proposed to be used in such manner as to cause such motor vehicle to become the vehicle liable to payment of tax at a rate fixed by the State Government under section 3 having regard to the maximum rates specified in the First Schedule, the person who has paid the lump sum tax in respect of such motor vehicle shall, on an application made in that behalf, be entitled to a refund of such amount as may be determined by the Taxation Authority having regard to such principles as may be prescribed.". 10. Amendment of Second Schedule to Bom. LXV of 1958 In the principal Act, in section 11, in sub-section (2), in clause (c), for words "Second Schedule", the words "Fourth Schedule" shall be substituted. 11. Amendment of Third Schedule to Bom. LXV of 1958 In the Bombay Motor Vehicles Tax Act, 1958, for the First Schedule, the following shall be substituted, namely:- "FIRST SCHEDULE Maximum annual Part-I-Motor vehicles using motor spirit. rate of tax. Re. 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)-
    • (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 sidecar . . 10, in addi- tion 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 . . 350
    • (c) Vehicles the registered laden weight of which ex- ceeds 1500 KG but does not exceed 3000 KG . . 650
    • (d) Vehicles the registered laden weight of which ex- ceeds 3000 KG but does not exceed 4500 KG . . 770
    • (e) Vehicles the registered laden weight of which ex- ceeds 4500 KG but does not exceed 6000 KG . . 980
    • (f) Vehicles the registered laden weight of which ex- ceeds 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 Maximum annual by any local authority, the maximum rates for motor rate of tax vehicles registered for use solely within the limits of Re. such local authority shall be two-thirds of the afore- said 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 pas- The rate specified sengers . . . . 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 within the limits of such local authority shall be two-thirds of the aforesaid maxi- mum 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 . . 150
    • (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 . . 500 VII. Additional tax payable in respect of motor vehicle used for drawing trailers-
      • (i) for each trailer when the trailer is used for The rate specified the carriage of goods . . . . in clause 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 rate specified the carriage of passengers . . . . in clause IV in respect of motor vehicles plying for hire and used for the carriage of pas- sengers.
      • (iii) for each trailer when the trailer is used for any other purpose . . . . 60 Provided that two or more vehicles shall not be char- geable under this clause in respect of the same trailer. B. Motor vehicles other than those fitted solely with The rate shown pneumatic tyres . . . . in Class A, plus 50 per centum. C. Dealers in, or manufacturers of, motor vehicles For a general licence in respect of each motor vehicle . . . . 150 Part II.-Motor vehicles using fuel other than motor spirit . . . . The rates shown in Part I, plus a surcharge of 50 per centum on all or any class of motor vehicles men- tioned therein." 12. Amendment of Fourth Schedule to Bom. LXV of 1958 In the Bombay Motor Vehicles Tax Act, 1958, in section 11, in sub-section (2), in clause (c), for words "Second Schedule", the words "Fourth Schedule" shall be substituted. 13. Amendment of Sixth Schedule to Bom. LXV of 1958 Amendment of Sixth Schedule to Bom. LXV of 1958 13. In the principal Act, in the Sixth Schedule, -
  72. (1) in Part-I, for the words "compressed natural gas", the words "compressed natural gas, liquid petroleum gas" shall be substituted;
  73. (2) in Part-II, for the words "compressed natural gas", the words "compressed natural gas, liquid petroleum gas" shall be substituted. 14. Amendment of Eighth Schedule to Bom. LXV of 1958 Amendment of Eighth Schedule to Bom. LXV of 1958 14. In the principal Act, in the Eighth Schedule, -
  74. (1) in Part-I, for the words "compressed natural gas", the words "compressed natural gas, liquid petroleum gas" shall be substituted;
  75. (2) in Part-II, for the words "compressed natural gas", the words "compressed natural gas, liquid petroleum gas" shall be substituted. 1. Short title and commencement
  76. (1) This Act may be cited the Bombay Motor Vehicles t+x (Gujarat short titlm Ammihn~nt) Act, 1903. b ,,, and oommen- c%ment.
  77. (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 3 of Bom. LXV of 1958 "Amendment of section 3 of Bom. LXV of 1958" 3. In the principal Act, in section 3, in sub-section (1),-
  78. (1) for the words "but not exceeding the maximum rates specified in the First Schedule", the words "but not exceeding the maximum rates specified in the First, Second and Third Schedules" shall be substituted;
  79. (2) for the first proviso, the following shall be substituted, namely:- " Provided that in the case of any motor vehicles (irrespective of whether they are specified in the First Schedule or the Second Schedule) kept by a dealer in, or manufacturer of, such vehicles, for the purposes of trade, there shall be levied and collected annually such amount of tax not exceeding Rs. 250 as the State Government may, by notification in the Official Gazette specify on those motor vehicles only which are permitted to be used on the roads in the manner prescribed by rules made under the Motor Vehicles Act, 1939.". 4. Amendment of section 4 of Bom. LXV of 1958 "Amendment of section 4 of Bom. LXV of 1958" 4. In the principal Act, section 3B shall be deleted. 5. In the principal Act, in section 4,-
  80. (1) in sub-section (1), 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.";
  81. (2) sub-section
    • (IAA) shall be deleted;
  82. (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
  83. (2) of section 3B existing before the commencement of the Bombay Motor Vehicles (Gujarat Amendment) Act 1987 shall continue to be so ceased".;
  84. (4) in sub-section (2), the words "for any period less than one year" shall be deleted. 5. Amendment of section 7 of Bom. LXV of 1958 "5. Amendment of section 7 of Bom. LXV of 1958. - In the principal Act, for section 7, the following shall be substituted, namely :- "7. Where any motor vehicle specified in the First Schedule, in respect of which a tax, for any period has been paid, is altered during such period or proposed to be used during such period in such manner, as to cause the vehicle to become a vehicle in respect of which,-
    • (a) a higher rate of tax is payable with reference to the rates fixed by the State Government under section 3, having regard to the maximum rates specified in the First Schedule, or
    • (b) lump sum tax is payable with reference to the rates fixed by the State Government under section 3, having regard to the maximum rates specified in the Third Schedule, the registered owner or person who is in possession or control, of such vehicle shall,-
      • (i) in the case where clause
    • (a) applies pay for the unexpired portion of such period since the vehicle is altered or proposed to be used an additional tax of a sum equal to the difference between the amount of tax payable for such unexpired portion at a higher rate and the rate at which tax was paid before the alteration or use of the vehicle for that portion,
      • (ii) in the case where clause
    • (b) applies pay such lump sum tax at the rates fixed by the State Government under section 3 having regard to the maximum rates specified in the Third Schedule."." 6. Amendment of section 8A of Bom. LXV of 1958 "6. Amendment of section 8A of Bom. LXV of 1958. - In the principal Act, in section 8A, in sub-section (1), for the words "at the rate of two per cent. for each month or part thereof ", the words "at such rate not exceeding eighteen per cent. per annum, as the State Government may, by notification in the Official Gazette, specify" shall be substituted." 7. Amendment of section 11 of Bom. LXV of 1958 "Amendment of section 11 of Bom. LXV of 1958. In the principal Act, in section 11, in sub-section (2), in clause (c), for words "Second Schedule", the words "Fourth Schedule" shall be substituted." 8. Amendment of section 12B of Bom. LXV of 1958 "Amendment of section 12B of Bom. LXV of 1958. In the principal Act, in section 12B, for the words, "an Inspector of Motor Vehicles", the words "an Assistant Inspector of Motor Vehicles" shall be substituted." 9. Amendment of section 14 of Bom. LXV of 1958 "14A.
  85. (1) The State Government may of its own motion or on an appli- cation of any aggrieved person call for and examine the record of any proceed- ing under this Act for the purpose of satisfying itself as to the legality or propriety of any order passed therein by the Taxation Authority or by the person or authority referred to in sub-section
  86. (1) of section 14, and if it shall appear to it that any order passed therein requires to be modified, annulled, or reversed, it may, after giving the person affected by, or interested in, such order, an opportunity of being heard and after making, or causing to be made, such inquiry as it deems necessary, pass such order thereon as the circum- stances of the case justify, including an order directing fresh proceedings: Provided that no record of any proceeding of a Taxation Authority shall be called for—
    • (i) in a case where an appeal from the order passed therein has been filed, when such appeal is pending, and
    • (ii) in a case where an appeal has not been filed from such order, before the expiry of the time prescribed for filing such appeal.
  87. (2) No order shall be revised under sub-section
  88. (1) by the State Govern- ment of its own motion and no application under that sub-section by any aggrieved person for the revision of any order shall be entertained by the State Government, after the expiry of two years from the date of such order. Explanation.—In computing the period of limitation for the purposes of sub- section (2),— (a) any period during which the record of any proceeding shall not be called for under the proviso to sub-section (1), and
    • (b) any period during which any proceeding under this section is stayed by an order or injunction of any court, shall be excluded.". 10. Amendment of section 25 of Bom. LXV of 1958 In the principal Act, in section 25, for the words "Third Schedule", the words "Fifth Schedule" shall be substituted. 11. Amendment of First Schedule to Bom. LXV of 1958 In the principal Act, in section 11, in sub-section (2), in clause (c), for words "Second Schedule", the words "Fourth Schedule" shall be substituted. 12. Substitution of Second and Third to Bom. LXV of 1958 In the principal Act, in section 18, in sub-section (1), for the words "which would have been payable for such period or part thereof in respect of that motor vehicle at the maximum rate of tax specified in the First Schedule", the words "so due" shall be substituted. 13. Deletion of certain Schedules
  89. (13) In the principal Act, the FOURTH SCHEDULE, FIFTH SCHEDULE, SIXTH SCHEDULE, SEVENTH SCHEDULE, EIGHTH SCHEDULE, NINTH SCHEDULE, TENTH SCHEDULE and ELEVENTH SCHEDULE shall be deleted. 14. Renumbering of Twelfth and Thirteenth Schedules to Bom. LXV of 1958
  90. (14) In the principal Act, the existing TWELFTH SCHEDULE shall be renumbered as FOURTH SCHEDULE and THIRTEENTH SCHEDULE shall be renumbered as FIFTH SCHEDULE. 1. Short title and commencement
  91. (1) This Act may be called the Bombay Motor Vehicles Tax (Gujarat Amendment) Act, 1903.
  92. (2) It shall come in force on such date as the State Government may, by notification in the Official Gazette, appoint. 2. Amendment of section 3 of Bom. LXV of 1958 In the Bombay Motor Vehicles Tax Act, 1958, for the First Schedule, the following shall be substituted, namely:- 3. Amendment of section 4 of Bom. LXV of 1958 In section 4 of the principal Act, after sub-section (i~,%o following ~uk- section shall be inserted, namely ;- "(IA) 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) whm 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.". 4. Amendment of First Schedule to Bom. LXV of 1958 In the principal Act, in the First Schedule, in Part I, in Class A, in clause VI, iu aub-clause (i), for itrms Id) and (c), the following items shall be subst,ituted, namely :- "(a) Vehicles exceeding 2250 ICG in weight, unladen, constr~icted or 450 hdapted to carry not mwe than ninc persons excluding the driver.
    • (e) Vehicles exceeding 2280 KG in weight, unlnden, in mbicll the Hs. 6i.iol- plug X'S. 101 total number of persons permitted to ba carried in accordance with t.ho condi- forelohsuch tions of permit grantcd to the owner of the vellick is more ~~RII nine (exch~ding numbcr in the driver). excess of nino.". 5. Amendment of Second Schedule to Bom. LXV of 1958 In the Bombay Motor Vehicles Tax Act, 1958 (hereinafter referred to as "the principal Act"), in section 6,-
  93. (1) in sub-section (I), in clause
    • (a) for the words "a token", the words "a receipt" shall be substituted;
  94. (2) in the marginal note, for the words "tax token", the word "receipt" shall be substituted. 6. Amendment of Third Schedule to Bom. LXV of 1958 In the principal Act, in section 6 -
  95. (1) in sub-section (2), the words "the tax token and" shall be deleted;
  96. (2) in sub-section (5), for the words "a fresh tax token in place of the original token", the words "a receipt in respect of the additional tax" shall be substituted.

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