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THE GUJARAT MOTOR VEHICLES TAX ACT, 1958

The Gujarat Motor Vehicles Tax Act, 1958

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Sections

An ACT

Section 1

Preamble

Section 2

Section 1. Short title, extent and commencement

Section 1

Section 1(2)

Section 1

Section 1(3)

Section 1

Section 2. Definitions

Section 2

Section 2(1)

Section 2

Section 2(1A)

Section 2

Section 2(2)

Section 2

Section 2(2A)

Section 2

Section 2(3)

Section 2

Section 2(4)

Section 2

Section 2(5)

Section 2

Section 2(6)

Section 2

Section 2(7)

Section 2

Section 2(8A)

Section 2

Section 2(9)

Section 2

Section 2(10)

Section 2

Section 3. Levy of tax

Section 3

Proviso to Section 3(1)

Section 3

Second Proviso to Section 3(1)

Section 3

Section 3(1A)

Section 3

Explanation to Section 3(1A)

Section 3

Section 3(2)

Section 3

Section 4. Payment of tax levied under section 3

Section 4

Section 4(1A)

Section 4

Section 4(1AA)

Section 4

Section 4(1AAA)

Section 4

Explanation to Section 4(1AAA)

Section 4

Section 4(1AB)

Section 4

Section 4(1ABB)

Section 4

Proviso to Section 4(1ABB)(i)

Section 4

Section 4(2)

Section 4

Section 5. Issue of receipt and certificate of taxation

Section 5

Section 5(2)

Section 5

Section 6. Tax to be paid along with declaration

Section 6

Proviso to Section 6(1)

Section 6

Section 6(2)

Section 6

Section 6(3)

Section 6

Section 6(4)

Section 6

Section 7. Payment of additional tax or lump-sum tax

Section 7

Section 8. Liability to pay arrears of tax of persons succeeding to the ownership, possession or control of motor vehicles

Section 8

Section 8A. Interest on non-payment of tax

Section 8A

Section 9. Refund of tax

Section 9

Section 9(2)

Section 9

Section 9(3)

Section 9

Section 9(4)

Section 9

Section 9(4A)

Section 9

Section 9(5)

Section 9

Section 9(6)

Section 9

Section 10. Special provisions for fleet owners

Section 10

Section 11. Destination and utilisation of the proceeds of tax

Section 11

Section 12. Arrears of tax recoverable as arrear of land revenue

Section 12

Section 12A. Restrictions on use of motor vehicles in certain cases

Section 12A

Section 12B. Power to seize and detain motor vehicle for non-payment of tax

Section 12B

Proviso to Section 12B

Section 12B

Second Proviso to Section 12B

Section 12B

Section 12C. Tax to be charge on property

Section 12C

Section 13. Exemptions

Section 13

Section 14. Appeal

Section 14

Proviso to Section 14(1)

Section 14

Section 14(2)

Section 14

Section 14A. Revision of orders

Section 14A

Proviso to Section 14A(1)

Section 14A

Section 14A(2)

Section 14A

Explanation to Section 14A(2)

Section 14A

Section 15. Power of Police Officer and the Motor Vehicles Department Officers

Section 15

Section 16. Penalty for possession or control of motor vehicle without payment of tax, for incomplete and untrue declaration, etc.

Section 16

Section 17. Other penalties

Section 17

Section 18. Penalty for non-payment of tax

Section 18

Section 18(1A)

Section 18

Section 18(1AA)

Section 18

Section 18(1B)

Section 18

Section 18(2)

Section 18

Section 19. Offence and Punishment

Section 19

Section 20. Bar to levy tolls, etc. on motor vehicles except in certain exigencies

Section 20

Section 20(1A)

Section 20

Explanation to Section 20(1A)

Section 20

Section 20(1B)

Section 20

Section 20(1C)

Section 20

Section 20(1D)

Section 20

Section 20(1E)

Section 20

Section 20(1F)

Section 20

Section 20(2)

Section 20

Section 21. Modification of leases

Section 21

Section 22. Protection for bonafide acts

Section 22

Section 23. Power to make rules

Section 23

Section 24. Repeal and savings

Section 24

Section 25. Amendment of certain enactments

Section 25

Schedule - FIRST SCHEDULE

Section 90

Schedule - SECOND SCHEDULE

Section 91

Schedule - THIRD SCHEDULE

Section 92

Schedule - FOURTH SCHEDULE

Section 93

Schedule - FIFTH SCHEDULE

Section 94