23. (1) The State Government may, subject to the condition of previous publication, make rules for carrying out the purposes of this Act.
(2) In particular, and without prejudice to the generality of the foregoing provision, the State Government may make rules for all or any of the following matters, namely :-
(a) to prescribe the manner of certifying under sub-section (2) of section 3;
(b) to prescribe the period within which and the manner in which the tax under sub-section (1) of section 4 shall be paid;
(c) to prescribe the form of [the receipt] and certificate of taxation under section 5;
(d) to prescribe the form of declaration and additional declaration, the particulars to be stated therein, and the time within which the declarations should be delivered under section 6;
(e) to regulate the manner in which refund of tax may be claimed under section 9 [and the principles for determining the amount of refund under sub-section (5) of that section];
(f) to prescribe the form of preliminary and final declaration, the particulars to be stated therein, the documents which should accompany such declarations, the form of certificate of provisional and final assessment, the time within which the final declaration should be delivered and the manner in which and the time within which the difference of tax due may be paid by or refunded to, the fleet owner, under section 10;
(g) to prescribe the instalments of contribution and the manner in which and the dates on which they shall be paid under section 11;
(h) to provide for the total or partial exemption from liability to payment of the tax in respect of any class of motor vehicles, or such vehicles belonging to a class of persons, the time within which the declaration shall be made in respect of such vehicles or by such persons, the amount which shall be payable on account of such vehicle and the token which any such vehicles shall carry under section 13 and the manner in which exemption may be claimed under that section;
(i) to prescribe the authority before which, the manner in which, the time within which, and the fee on payment of which, an appeal may be filed, and the manner in which such appeal shall be heard and decided, under section 14;
(j) to prescribe the rank of officer who may exercise powers under section 15;
(k) to prescribe the amount of penalty payable under sub-section (1) of section 18, the manner in which, the time within which, and the officer to whom, such penalty shall be paid under that section;
(l) to prescribe the authority which shall decide the dispute between the State Government and their lessee under sub-section (2) of section 21;
(m) to prescribe the terms and conditions and the manner of collection of toll ;
(n) to provide for the supply of information regarding payment of tax and prescribe a fee therefor;
(o) any other matter which may be prescribed.
(3) A rule made under this section may provide that the contravention of any of the provisions which are specified in such rule shall be punishable with fine, which may extend to two hundred rupees.
(4) All rules made under this section shall be published in the Official Gazette.
(5) All rules made under this section shall be laid for not less than thirty days before the State Legislature as soon as possible after they are made, and shall be subject to rescission by the State Legislature or to such modifications as the State Legislature may make, during the session in which they are so laid or the session immediately following.
(6) Any rescission or modification so made by the State Legislature shall be published in the Official Gazette and shall thereupon take effect.
Section 23 • THE GUJARAT MOTOR VEHICLES TAX ACT, 1958
Section 23. Power to make rules
gujarat-motor-vehicles-tax-act-1958-sec-23.json
•
Section 23
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"act_title": "THE GUJARAT MOTOR VEHICLES TAX ACT, 1958",
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"number": "23",
"title": "Section 23. Power to make rules",
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"content": "23. (1) The State Government may, subject to the condition of previous publication, make rules for carrying out the purposes of this Act.\n(2) In particular, and without prejudice to the generality of the foregoing provision, the State Government may make rules for all or any of the following matters, namely :-\n(a) to prescribe the manner of certifying under sub-section (2) of section 3;\n(b) to prescribe the period within which and the manner in which the tax under sub-section (1) of section 4 shall be paid;\n(c) to prescribe the form of [the receipt] and certificate of taxation under section 5;\n(d) to prescribe the form of declaration and additional declaration, the particulars to be stated therein, and the time within which the declarations should be delivered under section 6;\n(e) to regulate the manner in which refund of tax may be claimed under section 9 [and the principles for determining the amount of refund under sub-section (5) of that section];\n(f) to prescribe the form of preliminary and final declaration, the particulars to be stated therein, the documents which should accompany such declarations, the form of certificate of provisional and final assessment, the time within which the final declaration should be delivered and the manner in which and the time within which the difference of tax due may be paid by or refunded to, the fleet owner, under section 10;\n(g) to prescribe the instalments of contribution and the manner in which and the dates on which they shall be paid under section 11;\n(h) to provide for the total or partial exemption from liability to payment of the tax in respect of any class of motor vehicles, or such vehicles belonging to a class of persons, the time within which the declaration shall be made in respect of such vehicles or by such persons, the amount which shall be payable on account of such vehicle and the token which any such vehicles shall carry under section 13 and the manner in which exemption may be claimed under that section;\n(i) to prescribe the authority before which, the manner in which, the time within which, and the fee on payment of which, an appeal may be filed, and the manner in which such appeal shall be heard and decided, under section 14;\n(j) to prescribe the rank of officer who may exercise powers under section 15;\n(k) to prescribe the amount of penalty payable under sub-section (1) of section 18, the manner in which, the time within which, and the officer to whom, such penalty shall be paid under that section;\n(l) to prescribe the authority which shall decide the dispute between the State Government and their lessee under sub-section (2) of section 21;\n(m) to prescribe the terms and conditions and the manner of collection of toll ;\n(n) to provide for the supply of information regarding payment of tax and prescribe a fee therefor;\n(o) any other matter which may be prescribed.\n(3) A rule made under this section may provide that the contravention of any of the provisions which are specified in such rule shall be punishable with fine, which may extend to two hundred rupees.\n(4) All rules made under this section shall be published in the Official Gazette.\n(5) All rules made under this section shall be laid for not less than thirty days before the State Legislature as soon as possible after they are made, and shall be subject to rescission by the State Legislature or to such modifications as the State Legislature may make, during the session in which they are so laid or the session immediately following.\n(6) Any rescission or modification so made by the State Legislature shall be published in the Official Gazette and shall thereupon take effect.",
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