5. (1) When the tax leviable [under this Act] in respect of any motor vehicle is paid, the Taxation Authority shall issue, to the person paying the tax,-
(a) [a receipt], in the prescribed form, indicating therein that such tax has been paid, and
(b) a certificate of taxation, in the prescribed form, indicating therein the rate at which the tax is leviable and the period for which the tax has been paid.
Section 5 • THE GUJARAT MOTOR VEHICLES TAX ACT, 1958
Section 5. Issue of receipt and certificate of taxation
gujarat-motor-vehicles-tax-act-1958-sec-5.json
•
Section 5
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"act_title": "THE GUJARAT MOTOR VEHICLES TAX ACT, 1958",
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"number": "5",
"title": "Section 5. Issue of receipt and certificate of taxation",
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"content": "5. (1) When the tax leviable [under this Act] in respect of any motor vehicle is paid, the Taxation Authority shall issue, to the person paying the tax,-\n(a) [a receipt], in the prescribed form, indicating therein that such tax has been paid, and\n(b) a certificate of taxation, in the prescribed form, indicating therein the rate at which the tax is leviable and the period for which the tax has been paid.",
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