Vidhi Codex

The Bombay Motor Vehicles (Taxation of Passengers) (Gujarat Amendment) Act, 1963

The Bombay Motor Vehicles (Taxation of Passengers) (Gujarat Amendment) Act, 1963

Tax19615 sections

This law amends the Bombay Motor Vehicles (Taxation of Passengers) Act to change how taxes are collected and refunded for operators in Gujarat. It raises the tax rate from ten percent to fifteen percent. The new rules allow tax officers to refund any money paid in excess of what is owed, either by giving cash back or deducting it from future tax bills. It also updates the list of local authorities that can collect these taxes to include municipalities under the Gujarat Municipalities Act. Finally, it clarifies that operators can be served notices for both old and new tax sections.

Start reading →Read full ActSections
  1. 1. Short title and commencement
  2. 2. Amendment of section 3 of Bom. LXVII of
  3. 3. Insertion of new section 9A in Bom. LXVII of
  4. 4. Amendment of Schedule to Bom. LXVII of
  5. 5. Amendment of section 11 of Bom. LXVII of

PDF: pending for this language.