Schedule - THIRD SCHEDULE

{
    "act_title": "THE GUJARAT MOTOR VEHICLES TAX ACT, 1958",
    "act_slug": "gujarat-motor-vehicles-tax-act-1958",
    "section_label": "Section",
    "section": {
        "number": "92",
        "title": "Schedule - THIRD SCHEDULE",
        "chapter": null,
        "content": "THIRD SCHEDULE\n(See section 3 and sub-section (1AA) of section 4)\nPart-I Motor Vehicles registered before 1st April, 2017.\n\nI. Designated omnibuses licensed to carry not more than twelve passengers. - Maximum rate of lump sum Tax: 15 per cent. of the cost of vehicle.\nIA. Motor Vehicles including tricycles plying for hire or reward and used for the carriage of passengers other than designated omni buses.\nIB. Private Service Vehicles.\nIII. Motor Vehicles used for carriage of goods or material, the gross vehicle weight of which exceeds 7500 KG.\nProvided that where a tax on motor vehicle is levied by any local authority, the maximum rate 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.\nV. tractor whether or not fitted with any equipments such as rigs, cranes, compressors or projectors or any Motor Vehicles which are not intended to carry any passenger, 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 proposes or any construction equipment vehicles having unladen weight more than 2000 KG but not more than 7500 kg.\n\nExplanation I. \"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;\nExplanation II. For the purposes of calculating the rate of lump sum tax under this Schedule if the sale invoice of the vehicle, or as the case may be, the Bill of Entry is not produced for any reason, then, the cost of vehicle shall be calculated as follows, namely :-\n(1) (i) In case of model of such vehicle is being manufactured, the cost of vehicle certified by a local dealer or manufacturer of such vehicle;\n(ii) In case the manufacture of such model has ceased, the prevailing market price of such vehicle determined by the Taxation Authority.\n(2) If the cost of vehicle could not be calculated as per clause (1), the prevailing cost of similar vehicle determined by the Commissioner of Transport, closest in engine capacity and unladen weight of the vehicle respect of which a tax is to be levied and collected.\nExplanation III. For the purposes of calculating the rate of lump sum tax under this Schedule, in case of articulated vehicle and combination of tractor-trailer, the sale price is sum total of sale price of tractor and sale price of trailer or, as the case may be, semitrailer.\n\nPart II Transport vehicles registered in the State of Gujarat and the registered owner or person having possession or control of such vehicle opts for the lump sum tax.\nMotor Vehicles specified in Part I of this Schedule. - Maximum rate of lump sum Tax: 100 per cent. of the tax.\n\nPart III Transport vehicles registered in any other State and brought in for use or kept for use on or after the 1st April, 2007.\nMotor Vehicles specified in Part I of this Schedule. - Maximum rate of lump sum Tax: 100 per cent. of the tax.\nExplanation: For the purpose of this Schedule, the expression 'tax' means the tax leviable under the Part I.",
        "footnote": "",
        "is_definition": false,
        "sort_order": 910
    },
    "prev_section": "91",
    "next_section": "93"
}