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

1. (1) This Act may be called the Bombay Motor Vehicles (Taxation of Passengers) (Gujarat Amendment) Act, 1961.
2. (2) It shall come into force on such date as the State Government may, by notification in the Official Gazette appoint.

In the Bombay Motor Vehicles (Taxation of Passengers) Act, 1958 in sub-section

1. (1) of section 3 for the words "ten per cent." the words "fifteen per cent." shall be substituted.

In the principal Act, after section 9, the following new section shall be inserted, namely:— "9A. The Tax Officer shall refund to an operator in such manner as may be prescribed the amount of tax and penalty (if any) paid by such operator in excess of the amount due from him. The refund may be either by cash payment or, at the option of the operator, by deduction of such excess from the amount of tax and penalty (if any) due in respect of any other period: Provided that, the Tax Officer shall first apply such excess towards the recovery of any amount due in respect of which notice under sub-section

1. (1) of section 9 has been served on the operator, and shall then refund the balance (if any)."

In the Schedule to the principal Act, for item No. (2), the following shall be substituted, namely :-- "(2) a municipality constituted or deemed to be constituted under the Gujarat Municipalities Act, 1963,"

In sub-section

1. (1) of section 11 of the principal Act, after the words and figure "under section 9", the words, figure and letter "or under section 9A" shall be inserted.