FIRST SCHEDULE
(See Section 3)
III. Motor vehicles (including tricycles) used for the carriage of goods or materials-
(d) Vehicles, the gross vehicle weight of which exceeds 7500 KG registered before the 1st April, 2017. - Maximum Annual rate of tax Rs. 3000 plus Rs. 2000 for every 1000 KG. or part thereof in excess of 3000 KG.
(ee) vehicles, the gross vehicles weight of which exceeds 7500 kg. brought in for use or kept for use in the State for a temporary period. - Maximum Annual rate of tax: Rs. 6000
Provided that where a tax on motor vehicles is levied by any local authority the maximum annual rates of tax under this clause for motor vehicles registered for use solely within the limits of such local authority shall,-
(i) in cases where such motor vehicles are wholly or partially exempted by such local authority from the tax levied by such local authority, be the rates specified in this clause;
(ii) in any other case, be two-thirds of the rates so specified.
IV. Motor vehicles (including tricycles) plying for hire and used for the carriage of passengers other than designated omnibuses registered before the 1st April, 2017 or brought for use or kept for use in the State for a temporary period-
(a) Vehicles licensed to carry more than six passengers: Rs. 2000 plus Rs. 200 for every passenger in addition to six passengers which the vehicle is so licensed to carry:
Provided that where a tax on motor vehicles is levied by any local authority the maximum annual rates of tax under this clause for motor vehicles registered for use solely within the limits of such local authority shall,-
(i) in cases where such motor vehicles are wholly or partially exempted by such local authority from the tax levied by such local authority, be the rates specified in this clause;
(ii) in any other case, be two-thirds of the rates so specified.
(b) Vehicles registered in any other State before or on or after the 1st April, 1999 and brought for use in the State for a temporary period,
(i) Vehicles licensed to carry in all not more than three passengers: Rs. 600.
(ii) Vehicles licensed to carry in all four passengers: Rs. 1300.
(iii) Vehicles licensed to carry more than four passengers but not more than six passengers: The rate specified in (ii) above plus Rs. 150 for every passenger in addition to four passengers which the vehicle is licensed to carry.
IV-A. Private Service Vehicles registered before the 1st April, 2017 or vehicles brought for use or kept for use in the State for a temporary period: Rs. 5000 for every person permitted to be carried.
IVAA. Sleeper designated omnibuses-
(a) Sleeper designated omnibuses licensed to carry not more than twenty passengers: Rs. 20000 per passenger which the vehicle is licensed to carry.
(b) Sleeper designated omnibuses licensed to carry more than twenty passengers: Rs. 30000 per passenger which the vehicle is licensed to carry.
IV-AAA. Omnibuses which are used or kept for use exclusively as contract carriages (hereinafter in this clause referred to as "the designated omnibuses")-
(a) (i) Ordinary designated omnibuses licensed to carry not more than twelve passengers registered before the 1st April, 2017 or brought for use or kept for use in the State for a temporary period: Rs. 3000 for every passenger which the vehicle is so licensed to carry.
(ii) Ordinary designated omnibuses licensed to carry more than twelve passengers but not more than twenty passengers: Rs. 6000 for every passenger which the vehicle is so licensed to carry.
(iii) Ordinary designated omnibuses licensed to carry more than twenty passengers: Rs. 15000 for every passenger which the vehicle is so licensed to carry.
(b) (i) Luxury or tourist designated omnibuses licensed to carry not more than twelve passengers: Rs. 15000 for every passenger which the vehicle is so licensed to carry.
(i-a) Luxury or tourist designated omnibuses licensed to carry more than twelve but not more than twenty passengers: Rs. 15000 for every passenger which the vehicle is so licensed to carry.
(ii) Luxury or tourist designated omnibuses licensed to carry more than twenty passengers: Rs. 15000 for every passenger which the vehicle is so licensed to carry.
VI. Motor vehicles other than those liable to tax under the foregoing provisions of this Schedule,-
(i) owned by an individual, a local authority, a public trust, a University or an educational or social welfare institution-
(d) Vehicle exceeding 2000 KG in weight unladen, in which the total number of seats (including that of the driver) and of the standing persons permitted to be carried in accordance with the conditions of permit granted to the owner of the vehicle does not exceed twenty: Rs. 3000.
(e) Vehicles exceeding 2000 KG in weight, unladen, in which the total number of seats (including that of the driver) and of the standing persons permitted to be carried in accordance with the conditions of permit granted to the owner of vehicle exceeds twenty: Rs. 2000 plus Rs. 200 for each such number in excess of twenty.
(f) (i) tractors whether or not fitted with any equipments such as rigs, cranes, compressors or projectors exceeding 2000 KG in weight but not exceeding 7500 KG in weight, unladen registered before the 1st April, 2017 or brought for use or kept for use in the State for a temporary period: Rs. 3000 plus Rs. 1000 for every additional 1000 KG. or part thereof, in excess of 2000 KG.
(ii) (a) any motor vehicles exceeding 2000 KG in weight but not exceeding 7500 KG in weight, unladen which are not intended to carry any passengers, goods or other load and which are fitted with any equipment such as rigs, cranes, compressors or projectors and are used for any special services or purposes or any construction equipment vehicles or breakdown van used for towing disabled vehicles registered before the 1st April, 2017 or brought before in for use in the State for temporarily period.
(b) any motor vehicles exceeding 7500 KG in weight unladen which are not intended to carry any passengers, goods or other load and which are fitted with any equipment such as rigs, cranes, compressors or projectors, and are used for any special services or purposes or any construction equipment vehicles or breakdown van used for towing disabled vehicles.
(iii) owned by a person other than an individual, a local authority, a public trust, a University or an educational or social welfare institution: Twice the rates specified above.
VII. Additional tax payable in respect of motor vehicles used for drawing trailers-
(i) for each trailer when the trailer is used for the carriage of goods: The rates specified in clause III in respect of motor vehicles used for the carriage of goods or materials.
(ii) for each trailer when the trailer is used for the carriage of passengers: The rates specified in clause IV in respect of motor vehicles plying for hire and used for the carriage of passengers.
Provided that two or more vehicles shall not be chargeable under this clause in respect of the same trailer.
VIII. Motor Vehicles falling under clause IV or clause VI and manufactured out of India and imported into India after the 31st March, 1957: Twice the rates specified in clause IV or, as the case may be, clause VI.
Explanation IA. For the purposes of clause IVAA "sleeper designated omnibus" means a contract carriage constructed or adapted to provide berths for passengers to sleep thereon.
Explanation IAA. For the purpose of clause IV-AAA "Luxury designated omnibus" means any omnibus having seating layout of two and two or one and three or one and two or one and one on either side with a gang way of any width in between though any one row of seats in such omnibus may consist of more than four seats.
Explanation IAAA. For the purpose of clauses IVAA and IVAAA, where the sleeper designated omnibus consists of both the berths and seats, the total number of passengers licenced to carry by such omnibus shall be taken into consideration for the purpose of calculating the rate of tax under this Schedule.
Explanation I. For the purpose of clause VI,
(1) "Educational institution" shall mean such educational institution as is recognised by the State Government by order notified in Official Gazette, in this behalf;
(2) "Local authority" shall mean any Municipal Corporation, Municipality, Cantonment Board or Panchayat constituted under any law for the time being in force in the State of Gujarat;
(3) "Public trust" shall mean a public trust registered under the Bombay Public Trusts Act, 1950 as in force in the State of Gujarat;
(4) "Social welfare institution" shall mean any institution engaged in any activity conductive to the welfare of the general public and recognised by the State Government by order notified in the Official Gazette, for the purposes of those clauses;
(5) "University" shall mean a University established by or under any law for the time being in force in the State of Gujarat.
Explanation II. If a motor vehicle is jointly owned by more persons than one, then notwithstanding anything contained in the proviso to sub-section (1) of section 41 of the Motor Vehicles Act, 1988, such motor vehicle shall, for the purpose of clause VI, be deemed to be owned by a person other than an individual.
Section 90 • THE GUJARAT MOTOR VEHICLES TAX ACT, 1958
Schedule - FIRST SCHEDULE
gujarat-motor-vehicles-tax-act-1958-sec-90.json
•
Section 90
{
"act_title": "THE GUJARAT MOTOR VEHICLES TAX ACT, 1958",
"act_slug": "gujarat-motor-vehicles-tax-act-1958",
"section_label": "Section",
"section": {
"number": "90",
"title": "Schedule - FIRST SCHEDULE",
"chapter": null,
"content": "FIRST SCHEDULE\n(See Section 3)\n\nIII. Motor vehicles (including tricycles) used for the carriage of goods or materials-\n(d) Vehicles, the gross vehicle weight of which exceeds 7500 KG registered before the 1st April, 2017. - Maximum Annual rate of tax Rs. 3000 plus Rs. 2000 for every 1000 KG. or part thereof in excess of 3000 KG.\n(ee) vehicles, the gross vehicles weight of which exceeds 7500 kg. brought in for use or kept for use in the State for a temporary period. - Maximum Annual rate of tax: Rs. 6000\nProvided that where a tax on motor vehicles is levied by any local authority the maximum annual rates of tax under this clause for motor vehicles registered for use solely within the limits of such local authority shall,-\n(i) in cases where such motor vehicles are wholly or partially exempted by such local authority from the tax levied by such local authority, be the rates specified in this clause;\n(ii) in any other case, be two-thirds of the rates so specified.\n\nIV. Motor vehicles (including tricycles) plying for hire and used for the carriage of passengers other than designated omnibuses registered before the 1st April, 2017 or brought for use or kept for use in the State for a temporary period-\n(a) Vehicles licensed to carry more than six passengers: Rs. 2000 plus Rs. 200 for every passenger in addition to six passengers which the vehicle is so licensed to carry:\nProvided that where a tax on motor vehicles is levied by any local authority the maximum annual rates of tax under this clause for motor vehicles registered for use solely within the limits of such local authority shall,-\n(i) in cases where such motor vehicles are wholly or partially exempted by such local authority from the tax levied by such local authority, be the rates specified in this clause;\n(ii) in any other case, be two-thirds of the rates so specified.\n(b) Vehicles registered in any other State before or on or after the 1st April, 1999 and brought for use in the State for a temporary period,\n(i) Vehicles licensed to carry in all not more than three passengers: Rs. 600.\n(ii) Vehicles licensed to carry in all four passengers: Rs. 1300.\n(iii) Vehicles licensed to carry more than four passengers but not more than six passengers: The rate specified in (ii) above plus Rs. 150 for every passenger in addition to four passengers which the vehicle is licensed to carry.\n\nIV-A. Private Service Vehicles registered before the 1st April, 2017 or vehicles brought for use or kept for use in the State for a temporary period: Rs. 5000 for every person permitted to be carried.\n\nIVAA. Sleeper designated omnibuses-\n(a) Sleeper designated omnibuses licensed to carry not more than twenty passengers: Rs. 20000 per passenger which the vehicle is licensed to carry.\n(b) Sleeper designated omnibuses licensed to carry more than twenty passengers: Rs. 30000 per passenger which the vehicle is licensed to carry.\n\nIV-AAA. Omnibuses which are used or kept for use exclusively as contract carriages (hereinafter in this clause referred to as \"the designated omnibuses\")-\n(a) (i) Ordinary designated omnibuses licensed to carry not more than twelve passengers registered before the 1st April, 2017 or brought for use or kept for use in the State for a temporary period: Rs. 3000 for every passenger which the vehicle is so licensed to carry.\n(ii) Ordinary designated omnibuses licensed to carry more than twelve passengers but not more than twenty passengers: Rs. 6000 for every passenger which the vehicle is so licensed to carry.\n(iii) Ordinary designated omnibuses licensed to carry more than twenty passengers: Rs. 15000 for every passenger which the vehicle is so licensed to carry.\n(b) (i) Luxury or tourist designated omnibuses licensed to carry not more than twelve passengers: Rs. 15000 for every passenger which the vehicle is so licensed to carry.\n(i-a) Luxury or tourist designated omnibuses licensed to carry more than twelve but not more than twenty passengers: Rs. 15000 for every passenger which the vehicle is so licensed to carry.\n(ii) Luxury or tourist designated omnibuses licensed to carry more than twenty passengers: Rs. 15000 for every passenger which the vehicle is so licensed to carry.\n\nVI. Motor vehicles other than those liable to tax under the foregoing provisions of this Schedule,-\n(i) owned by an individual, a local authority, a public trust, a University or an educational or social welfare institution-\n(d) Vehicle exceeding 2000 KG in weight unladen, in which the total number of seats (including that of the driver) and of the standing persons permitted to be carried in accordance with the conditions of permit granted to the owner of the vehicle does not exceed twenty: Rs. 3000.\n(e) Vehicles exceeding 2000 KG in weight, unladen, in which the total number of seats (including that of the driver) and of the standing persons permitted to be carried in accordance with the conditions of permit granted to the owner of vehicle exceeds twenty: Rs. 2000 plus Rs. 200 for each such number in excess of twenty.\n(f) (i) tractors whether or not fitted with any equipments such as rigs, cranes, compressors or projectors exceeding 2000 KG in weight but not exceeding 7500 KG in weight, unladen registered before the 1st April, 2017 or brought for use or kept for use in the State for a temporary period: Rs. 3000 plus Rs. 1000 for every additional 1000 KG. or part thereof, in excess of 2000 KG.\n(ii) (a) any motor vehicles exceeding 2000 KG in weight but not exceeding 7500 KG in weight, unladen which are not intended to carry any passengers, goods or other load and which are fitted with any equipment such as rigs, cranes, compressors or projectors and are used for any special services or purposes or any construction equipment vehicles or breakdown van used for towing disabled vehicles registered before the 1st April, 2017 or brought before in for use in the State for temporarily period.\n(b) any motor vehicles exceeding 7500 KG in weight unladen which are not intended to carry any passengers, goods or other load and which are fitted with any equipment such as rigs, cranes, compressors or projectors, and are used for any special services or purposes or any construction equipment vehicles or breakdown van used for towing disabled vehicles.\n(iii) owned by a person other than an individual, a local authority, a public trust, a University or an educational or social welfare institution: Twice the rates specified above.\n\nVII. Additional tax payable in respect of motor vehicles used for drawing trailers-\n(i) for each trailer when the trailer is used for the carriage of goods: The rates specified in clause III in respect of motor vehicles used for the carriage of goods or materials.\n(ii) for each trailer when the trailer is used for the carriage of passengers: The rates specified in clause IV in respect of motor vehicles plying for hire and used for the carriage of passengers.\nProvided that two or more vehicles shall not be chargeable under this clause in respect of the same trailer.\n\nVIII. Motor Vehicles falling under clause IV or clause VI and manufactured out of India and imported into India after the 31st March, 1957: Twice the rates specified in clause IV or, as the case may be, clause VI.\n\nExplanation IA. For the purposes of clause IVAA \"sleeper designated omnibus\" means a contract carriage constructed or adapted to provide berths for passengers to sleep thereon.\nExplanation IAA. For the purpose of clause IV-AAA \"Luxury designated omnibus\" means any omnibus having seating layout of two and two or one and three or one and two or one and one on either side with a gang way of any width in between though any one row of seats in such omnibus may consist of more than four seats.\nExplanation IAAA. For the purpose of clauses IVAA and IVAAA, where the sleeper designated omnibus consists of both the berths and seats, the total number of passengers licenced to carry by such omnibus shall be taken into consideration for the purpose of calculating the rate of tax under this Schedule.\nExplanation I. For the purpose of clause VI,\n(1) \"Educational institution\" shall mean such educational institution as is recognised by the State Government by order notified in Official Gazette, in this behalf;\n(2) \"Local authority\" shall mean any Municipal Corporation, Municipality, Cantonment Board or Panchayat constituted under any law for the time being in force in the State of Gujarat;\n(3) \"Public trust\" shall mean a public trust registered under the Bombay Public Trusts Act, 1950 as in force in the State of Gujarat;\n(4) \"Social welfare institution\" shall mean any institution engaged in any activity conductive to the welfare of the general public and recognised by the State Government by order notified in the Official Gazette, for the purposes of those clauses;\n(5) \"University\" shall mean a University established by or under any law for the time being in force in the State of Gujarat.\nExplanation II. If a motor vehicle is jointly owned by more persons than one, then notwithstanding anything contained in the proviso to sub-section (1) of section 41 of the Motor Vehicles Act, 1988, such motor vehicle shall, for the purpose of clause VI, be deemed to be owned by a person other than an individual.",
"footnote": "Bom. XXIX of 1950; 59 of 1988",
"is_definition": false,
"sort_order": 890
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"prev_section": "25",
"next_section": "91"
}