4. (1) The tax leviable under section 3 in respect of a motor vehicle specified in the First Scheduled shall be paid in advance by every registered owner, or any person having possession or control, [of such motor vehicles to which sub-section (1AA) does not apply],-
(i) (a) Vehicles used for hire or reward other than designated omnibus registered before the 1st April, 2017. - Annually or quarterly, at the rates fixed by the State Government under section 3, or lump sum tax specified in the Third Schedule.
(b) Private Service Vehicle registered before the 1st April, 2017. - Annually or quarterly, at the rates fixed by the State Government under section 3, or lump sum tax specified in the Third Schedule.
(c) Tractor used for other than agriculture purpose and Construction Equipment Vehicle having unladen weight of which exceeds 2000 KG but not more than 7500 KG. - Annually or quarterly, at the rates fixed by the State Government under section 3, or lump sum tax specified in the Third Schedule.
(d) Vehicles other than those mentioned above. - Annual or quarterly.
(ii) for one or more quarters, on payment for each such quarter at one-fourth of the annual rate referred to in clause (i) plus ten percentum thereof (hereinafter referred to as the 'quarterly rate"), or
(iii) for any period less than a quarter expiring on the last day of the quarter, at the quarterly rate aforesaid less one-twelfth of the annual rate of the tax for every complete calendar month which has expired during such quarter.
Section 4 • THE GUJARAT MOTOR VEHICLES TAX ACT, 1958
Section 4. Payment of tax levied under section 3
gujarat-motor-vehicles-tax-act-1958-sec-4.json
•
Section 4
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"act_title": "THE GUJARAT MOTOR VEHICLES TAX ACT, 1958",
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"number": "4",
"title": "Section 4. Payment of tax levied under section 3",
"chapter": null,
"content": "4. (1) The tax leviable under section 3 in respect of a motor vehicle specified in the First Scheduled shall be paid in advance by every registered owner, or any person having possession or control, [of such motor vehicles to which sub-section (1AA) does not apply],-\n(i) (a) Vehicles used for hire or reward other than designated omnibus registered before the 1st April, 2017. - Annually or quarterly, at the rates fixed by the State Government under section 3, or lump sum tax specified in the Third Schedule.\n(b) Private Service Vehicle registered before the 1st April, 2017. - Annually or quarterly, at the rates fixed by the State Government under section 3, or lump sum tax specified in the Third Schedule.\n(c) Tractor used for other than agriculture purpose and Construction Equipment Vehicle having unladen weight of which exceeds 2000 KG but not more than 7500 KG. - Annually or quarterly, at the rates fixed by the State Government under section 3, or lump sum tax specified in the Third Schedule.\n(d) Vehicles other than those mentioned above. - Annual or quarterly.\n(ii) for one or more quarters, on payment for each such quarter at one-fourth of the annual rate referred to in clause (i) plus ten percentum thereof (hereinafter referred to as the 'quarterly rate\"), or\n(iii) for any period less than a quarter expiring on the last day of the quarter, at the quarterly rate aforesaid less one-twelfth of the annual rate of the tax for every complete calendar month which has expired during such quarter.",
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