The Gujarat Motor Vehicles (Taxation of Passengers) Act, 1958
The Gujarat Motor Vehicles (Taxation of Passengers) Act, 1958
The Gujarat Motor Vehicles (Taxation of Passengers) Act, 1958 establishes a legal system for collecting a state tax on passengers traveling in public buses and stage carriages across Gujarat. It applies to public transport operators, fleet owners, state tax officers, and bus commuters. Under the law, vehicle operators must collect the tax as part of the passenger fare and regularly deposit it with the state treasury while keeping detailed accounts. The law matters because it creates a reliable revenue source for the state government while establishing procedures for tax assessment, penalties, appeals, and exemptions for students or charitable travel.
- 1. Short title, extent and commencement
- 2. Definitions
- 3. Levy of tax on passengers carried by stage carriages
- 3A. Levy of additional tax on passengers carried by stage carriages
- 4. Submission of returns
- 5. Tax to be paid every month into Government treasury
- 6. Procedure where no returns are submitted, etc.
- 7. Fares escaping assessment
- 8. Penalty for non-payment of tax
- 9. Recovery of tax, etc.
- 9A. Liability of operator to pay interest
- 9AA. Refund of excess payments
- 10. Restrictions on the use of stage carriages in certain cases
- 11. Appeal against demand
- 12. Maintenance of accounts and registers
- 13. Power to order production of accounts
- 14. Powers of entry and inspection
- 15. Offences and penalties and competent court
- 16. Offences by companies
- 17. Composition of offences
- 18. Officers to be public servants
- 19. Bar of certain proceedings
- 20. Limitation for suits and prosecutions
- 21. Power to exempt certain passengers from payment of tax
- 22. Power to make rules
- 0. Preamble
- Schedule. Schedule
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