Section 3. Levy of tax

{
    "act_title": "THE GUJARAT MOTOR VEHICLES TAX ACT, 1958",
    "act_slug": "gujarat-motor-vehicles-tax-act-1958",
    "section_label": "Section",
    "section": {
        "number": "3",
        "title": "Section 3. Levy of tax",
        "chapter": null,
        "content": "3. (1) Subject to the other provisions of this Act, on and from the 1st day of April 1958, there shall be levied and collected on all motor vehicles used or kept for use in the State, a tax at the rates fixed by the State Government, by notification in the Official Gazette, [but not exceeding the maximum rates specified in the First, Second and Third Schedules]:",
        "footnote": "",
        "is_definition": false,
        "sort_order": 180
    },
    "prev_section": "2",
    "next_section": "3"
}