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Home›State Acts›The Gujarat Motor Vehicles (Taxation of Passengers) Act, 1958›section 18

section 18

Officers to be public servants

The Gujarat Motor Vehicles (Taxation of Passengers) Act, 1958
Tax195827 sections
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Statutory text

All officers acting under this Act shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code.

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← section 17section 19 →

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Contents

27 matching sections

  1. 1Short title, extent and commencement
  2. 2Definitions
  3. 3Levy of tax on passengers carried by stage carriages
  4. 3ALevy of additional tax on passengers carried by stage carriages
  5. 4Submission of returns
  6. 5Tax to be paid every month into Government treasury
  7. 6Procedure where no returns are submitted, etc.
  8. 7Fares escaping assessment
  9. 8Penalty for non-payment of tax
  10. 9Recovery of tax, etc.
  11. 9ALiability of operator to pay interest
  12. 9AARefund of excess payments
  13. 10Restrictions on the use of stage carriages in certain cases
  14. 11Appeal against demand
  15. 12Maintenance of accounts and registers
  16. 13Power to order production of accounts
  17. 14Powers of entry and inspection
  18. 15Offences and penalties and competent court
  19. 16Offences by companies
  20. 17Composition of offences
  21. 18Officers to be public servants
  22. 19Bar of certain proceedings
  23. 20Limitation for suits and prosecutions
  24. 21Power to exempt certain passengers from payment of tax
  25. 22Power to make rules
  26. 0Preamble
  27. ScheduleSchedule
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