The Gujarat Motor Vehicles (Taxation of Passengers) Act, 1958

{
    "id": 644,
    "slug": "gujarat-motor-vehicles-taxation-of-passengers-act-1958",
    "title": "The Gujarat Motor Vehicles (Taxation of Passengers) Act, 1958",
    "short_title": "The Gujarat Motor Vehicles (Taxation of Passengers) Act, 1958",
    "act_number": "67",
    "act_year": 1958,
    "act_type": "STATE",
    "location": "Gujarat",
    "law_status": "valid",
    "enactment_date": "1958-09-03",
    "description": "The Gujarat Motor Vehicles (Taxation of Passengers) Act, 1958",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "Section 1. Short title, extent and commencement.",
            "chapter": null,
            "content": "(1) This Act may be called the 2\r\n[Gujarat] Motor Vehicles (Taxation of\r\nPassengers) Act, 1958.\r\n(2) It extends to the whole of the 3\r\n[State of Gujarat].\r\n(3) This section shall come into force at once, and the rest of the Act shall\r\ncome into force on such date as the State Government may, by notification in the\r\nOfficial Gazette, appoint",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "Section 2. Definitions.",
            "chapter": null,
            "content": " In this Act, unless the context otherwise requires,-\r\n",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1
        },
        {
            "number": "2",
            "title": "Section 2(1)",
            "chapter": null,
            "content": "“fleet owner” means an operator holding a permit for one hundread or\r\nmore stage carriages;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "2",
            "title": "Section 2(2)",
            "chapter": null,
            "content": "“month” means a calendar month;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "2",
            "title": "Section 2(3)",
            "chapter": null,
            "content": "“municipal area” means an area specified in the Schedule; 4",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "2",
            "title": "Section 2(3A)",
            "chapter": null,
            "content": "“new capital area” means the area comprised in the new capital\r\nwithin the meaning of clause (c) ofsection 2 of the Gujarat New Capital (Periphery)\r\nControl Act, 1960;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "2",
            "title": "Section 2(4)",
            "chapter": null,
            "content": "“operator” means any person whose name is entered in the permit\r\nas the holder thereof and where stage carriage is used or caused or allowed\r\nto be used without a permit includes a person in whose name that vehicle is\r\nregistered under 2\r\n[ the Motor Vehicles Act, 1988], or any person having the\r\npossession or control of such vehicle; and ‘to operate’ shall be construed\r\naccordingly;]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "2",
            "title": "Section 2(5)",
            "chapter": null,
            "content": "“prescribed” means prescribed by rules made under this Act;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "2",
            "title": "Section 2(6)",
            "chapter": null,
            "content": "“permit” means a permit granted or countersigned under 2\r\n[the\r\nMotor Vehicles Act, 1988], authorising the use of a motor vehicle as a stage\r\ncarriage or contract carriage in any part of the State;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "2",
            "title": "Section 2(7)",
            "chapter": null,
            "content": "“stage carriage” means a motor vehicle carrying or adapted to\r\ncarry more than six persons excluding the driver, which carries passengers\r\nfor hire or reward at separate fares paid by or for individual passengers,\r\neither for the whole journey or for stages of the journey, and includes such\r\na carriage 3\r\n[ * * * ] when used as a contract carriage within the meaning of\r\n2\r\n[the Motor Vehicles Act, 1988];",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "2",
            "title": "Section 2(8)",
            "chapter": null,
            "content": "“tax” means the tax referred to in section 3;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "2",
            "title": "Section 2(9)",
            "chapter": null,
            "content": "“Tax Officer” means such officer as the State Government may,\r\nby notification in the Official Gazette, appoint to be the Tax Officer for the\r\nwhole State or for any area or areas for the purposes of this Act, and the\r\nState Government may appoint more than one officer as Tax Officers for the\r\nwhole State or for any area;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "2",
            "title": "Section 2(10)",
            "chapter": null,
            "content": "the words and expressions used but not defined in this Act shall\r\nhave the meaning assigned to them in 2\r\n[the Motor Vehicles Act, 1988] and\r\nthe rules made thereunder.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "3",
            "title": "Section 3. Levy of tax on passengers carried by stage carriages.",
            "chapter": null,
            "content": "3. 4\r\n[(1) On the commencement of the Bombay Motor Vehicles(Taxation\r\nof Passengers) (Gujarat Amendment) Act,1963, there shall be levied and paid\r\nto the State Government a tax on all passengers carried by stage carriage at\r\nsuch rate as would yield an amount equal to 5\r\n[seven and one-half per cent.]\r\nof the inclusive amount of fares payable to the operator of a stage carriage:\r\n6\r\n[Provided that where such stage carriage plies exclusively within\r\nthe new capital area or a municipal area or exclusively on such routes\r\nserving the new capital area or a municipal area and also areas adjacent to\r\neither of these areas or serving the new capital area, a municipal area and\r\nthe area between them, as may be approved by the State Government, the\r\nrate shall be such as would yield such amount, not exceeding 7½ per cent.\r\nof the inclusive amount of fare so payable, as may from time to time be\r\nnotified in the Official Gazette by the State Government]:\r\n",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        },
        {
            "number": "3A",
            "title": "Section 3A. [Deleted.]",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 14
        },
        {
            "number": "4",
            "title": "Section 4. Submission of returns.",
            "chapter": null,
            "content": "4.\t(1) In respect of the stage carriage orstage carriages held by him, the\r\noperator shall deliver or cause to be delivered to the Tax Officer or to such\r\nprescribed officer as the Tax Officer may specify a return in the prescribed\r\nform and manner either daily or at such intervals as may be prescribed:\r\n\t Provided that different rules may be prescribed for the purpose of\r\nthis sub-section in relation to fleet-owner from those in relation to other\r\noperators.\r\n\t \t (2) When any return is received by a prescribed officer he shall\r\nforward it to the Tax Officer within the prescribed period and in the\r\nprescribed manner",
            "footnote": "",
            "is_definition": false,
            "sort_order": 15
        },
        {
            "number": "5",
            "title": "Section 5. Tax to be paid every month into Government treasury.",
            "chapter": null,
            "content": "5. The tax payable during any month in accordance with the returns\r\nsubmitted under section 4 shall be paid into a Government treasury 3\r\n[or in\r\nsuch other manner as may be prescribed] by the operator and the receipt\r\nevidencing such payment forwarded to the Tax Officers, on or before such\r\ndate or dates of the month immediately succeeding as may be prescribed in\r\nthe case of fleet owners and other operators.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 16
        },
        {
            "number": "6",
            "title": "Section 6. Procedure where no returns are submitted, etc.",
            "chapter": null,
            "content": "6. In the following cases that is to say,-\r\n (a) where no return have been submitted by the operator in respect\r\nof any stage carriage for any month or portion thereof, or\r\n(b) where the returns submitted by the operator in respect of any\r\nstage carriage for any month or portion thereof appear to the Tax Officer to\r\nbe incorrect or incomplete,\r\nthe Tax Officer shall, after giving the operator a reasonable opportunity in\r\ncase (a) of making his representation, if any, and in case (b) of establishing\r\nthe correctness and completeness of the returns submitted by him, determine\r\nthe sum payable to the State Government by the operator by way of tax\r\nduring such month or portion thereof:\r\n\t Provided that the sum so determined shall not exceed the maximum\r\ntax which would have been payable to the State Government if the stage\r\ncarriage had carried its full complement of passengers during such month or\r\nportion thereof.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 17
        },
        {
            "number": "7",
            "title": "Section 7. Fares escaping assessment.",
            "chapter": null,
            "content": "7. If, for any reason, the whole or any portion of the tax leviable under\r\nthis Act for any month has escaped assessment, the Tax Officer may, at any\r\ntime within, but not beyond one year from the expiry of that month, assess\r\nthe tax which has escaped assessment, after issuing a notice to the operator\r\nand making such inquiry as the officer may consider necessary",
            "footnote": "",
            "is_definition": false,
            "sort_order": 18
        },
        {
            "number": "8",
            "title": "Section 8. Penalty for non-payment of tax.",
            "chapter": null,
            "content": "8. Where the whole or any portion of the tax payable to the State\r\nGovernment in respect of any stage carriage for any month or portion\r\nthereof in pursuance of sections 5, 6 and 7 has not been paid to it in time,\r\nthe Tax Officer may, in his discretion, levy in addition to the tax so payable,\r\na penalty not exceeding 25 percent. of the maximum tax which would have\r\nbeen payable to the State Government if the stage carriage had carried its\r\nfull complement of passengers during such month or portion thereof.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 19
        },
        {
            "number": "9",
            "title": "Section 9. Recovery of tax, etc.",
            "chapter": null,
            "content": "9. \t(1) In the cases referred to in sections 6, 7 and 8 the Tax Officer shall\r\nserve on the operator a notice of demand for the sums payable to the State\r\nGovernment and the sums specified in such notice may be recovered from\r\nthe operator as arrears of land revenue.\r\n\t \t (2) Where the sums specified in the notice of demand are not\r\npaid within fifteen days from the date on which the notice was served on\r\nthe operator, the stage carriage in respect of which the tax is due and its\r\naccessories may be distrained and sold under the appropriate law relating\r\nto the recovery of arrears of land revenue whether or not such vehicle or\r\naccessories are in the possession or control of the operator:\r\n\t Provided that no distraintshall be made in pursuance of thissub-section\r\nexcept at the instance or with the consent of the State Government or such\r\nOfficer as may be authorised by the State Government in this behalf.\r\n\t \t (3) Distraints under sub-section (2) may also be made by such\r\nofficers or class of officers as the State Government may, by general or\r\nspecial order, direct and the officer making any such distraint shall forward\r\nthe proceedings there of together with the distrained articles to the Collector\r\nfor further action under sub-section (2). \r\n",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "9A",
            "title": "Section 9A. Liability of operator to pay interest.",
            "chapter": null,
            "content": "9AA. Refund of excess payments.\r\n\r\n[9A. (1) Where the whole or portion of the tax payable to the State\r\nGovernment in respect of any stage carriage in pursuance of section 5,\r\nsection 6 orsection 7 has not been paid in time, the operatorshall be liable to\r\npay to the State Government simple interest at twelve per cent. per anuum-\r\n\t (a) on the outstanding sum of the tax payable in pursuance ofsection 5,\r\nfrom the date prescribed under that section for the payment of such tax, and\r\n\t (b) on the outstanding sum of the tax payable in pursuance of section 6\r\nor section 7, from the day next after the expiry of the period of fifteen days\r\nreferred to in sub-section (2) of section 9,\r\nuntil the date of such payment:\r\n\t Provided that the amount of interest payable under this sub-section\r\nshall in no case be less than five rupees.\r\n\t (2) Where the whole or any portion of interest payable to the State\r\nGovernment in pursuance of sub-section (1) has not been paid, the Tax\r\nOfficer shall serve on the operator a notice of demand for the amount of\r\ninterest payable to the State Government.\r\n\t (3) If the amount of interest specified in the notice of demand served\r\nunder sub-section (2) is not paid to the State Government within fifteen\r\ndays from the date on which such notice is served, the amount of interest\r\nshall be recoverable from the operator as arrears of land revenue.\r\n\t (4) Notwithstanding anything contanined in sub-section (3), the\r\nprovisions of sub-sections (2) and (3) of section 9 shall, so far as may be,\r\napply in respect of the recovery of the amount of interest specified in the\r\nnotice of demand served under sub-section (2) as they apply in respect of\r\nrecovery of the tax.]\r\n2\r\n[9AA.] The Tax Officer shall refund to an operator in such manner\r\nas may be prescribed 3\r\n[the amount of tax, penalty and interest (if any)]paid\r\nby such operator in excess of the amount due from him. The refund may be\r\neither by cash payment or, at the option of the operator by deduction of such\r\nexcess from 3\r\n[the amount of tax, penalty and interest (if any)] due in respest\r\nof any other period:\r\n Provided that, the Tax Officer shall first apply such excess towards the\r\nrecovery of any amount due in respest of which notice 4\r\n[under sub-section\r\n(1) of section 9 or, as the case may be, under sub-section (2) of section 9A]\r\nhas been served on the operator, and shall then refund the balance (if any).",
            "footnote": "",
            "is_definition": false,
            "sort_order": 21
        },
        {
            "number": "10",
            "title": "Section 10. Restrictions on the use of stage carriages in certain cases.",
            "chapter": null,
            "content": "10. No stage carriage shall be used on any public road in the State-\r\n\t \t (a) in case any 1\r\n[tax, penalty or interest] payable in respect thereof\r\nremains unpaid for more than fifteen days after the notice of demand referred\r\nto in 2\r\n[section 9 or section 9A] has been served on the operator, until such\r\n1\r\n[tax, penalty or interest] is paid, or\r\n\t \t (b) in case returns required by section 4 have not been submitted,\r\nif daily returns are required, for more than seven days, and if returns at\r\nless frequent intervals have been prescribed, for such number of times and\r\nduring such period as may be prescribed, until the returns are submitted:\r\n\t Provided that the Tax Officer may, if the operator proves to his\r\nsatisfaction that the failure to submit the returns referred to in clause (b) was\r\nnot deliberate, exempt the stage carriage from the operation of that clause.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 22
        },
        {
            "number": "11",
            "title": "Section 11. Appeal against demand.",
            "chapter": null,
            "content": "11. (1) Any operator objecting to a notice of demand served on him\r\nunder section 9 3\r\n[or under section 9A] may, within thirty days of the service\r\nthereof, appeal to the prescribed authority:\r\n\t Provided that no appeal shall be entertained unless it is accompanied\r\nby satisfactory proof of the payment of the tax admitted by the appellant to\r\nbe due.\r\n\t \t (2) The prescribed authority may, after giving the appellant an\r\nopportunity of being heard, pass such orders on the appeal as it thinks fit.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 23
        },
        {
            "number": "12",
            "title": "Section 12. Maintenance of accounts and registers.",
            "chapter": null,
            "content": "12.Every operator shall keep and maintain accounts and registers in\r\nsuch forms as may be prescribed in respect of stage carriages and the fares\r\ncollected in respect of passengers travelling therein.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 24
        },
        {
            "number": "13",
            "title": "Section 13. Power to order production of accounts.",
            "chapter": null,
            "content": "13.The authority prescribed under sub-section (1) of section 11 or the\r\nTax Officer or any officer empowered in this behalf by the State Government\r\nmay, by order, require any operator to produce such accounts, registers and\r\ndocuments, and to furnish information relating to the stage carriages or\r\nthe fares collected in respect of passengers travelling therein, as may be\r\nspecified in the order.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 25
        },
        {
            "number": "14",
            "title": "Section 14. Powers of entry and inspection.",
            "chapter": null,
            "content": "14.\t (1) Any Officer authorised by the State Government in this behalf\r\nmay at all reasonable times enter into, inspect and search any stage carriage\r\nand any place ordinarily used by the operator for garaging such vehicle or\r\nkeeping accounts of the business, for the purpose of seeing or verifying\r\nwhether the provisions of this Act or any rules made thereunder are being\r\ncomplied with.\r\n\t \t (2) All searches made under sub-section (1) shall be made in\r\naccordance with the provisions of the 4\r\n[Code of Criminal Procedure, 1973.].",
            "footnote": "",
            "is_definition": false,
            "sort_order": 26
        },
        {
            "number": "15",
            "title": "Section 15. Offences and penalties and competent court.",
            "chapter": null,
            "content": "15. \t(1) Any person who-\r\n\t (a) being an operator, submits or allows to be submitted an incorrect\r\nor incomplete return under section 4 or fails to submit a return as required\r\nunder that section; or\r\n\t (b) being an operator, fraudulently evades or allows to be evaded, the\r\npayment of any tax due from him; or\r\n\t (c) being an operator, fraudulently makes or allows to be made any\r\nwrong entry in, or fraudulently omits or allows to be omitted any entry\r\nfrom, any statement submitted, or any accounts or register maintained by\r\nhim; or\r\n\t (d) wilfully acts in contravention of any of the provisions of this Act\r\nor any rules made thereunder or any lawful orders passed in accordance\r\ntherewith;\r\nshall, on conviction, be punished with fine which may extend to one\r\nthousand rupees, and if the Magistrate so directs in his order, the person\r\nconvicted shall pay in addition, as if it were a fine, such specified amount as\r\nthe Magistrate may determine to be the amount which the person convicted\r\nhad evaded to pay.\r\n\t (2) No offence punishable under this Act shall be inquired into or tried\r\nby any court inferior to that of 1\r\n[* * *] a Magistrate of the second class.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 27
        },
        {
            "number": "16",
            "title": "Section 16. Offences by companies.",
            "chapter": null,
            "content": "16. (1) Where an offence under this Act has been committed by a\r\ncompany, every person who at the time the offence was committed, was\r\nin charge of, and was responsible to the company for the conduct of the\r\nbusiness of the company, as well as the company shall be deemed to be\r\nguilty of the offence and shall be liable to be proceeded against and punished\r\naccordingly:\r\n\t Provided that nothing contained in this sub-section shall render any\r\nsuch person liable to any punishment provided in this Act if he proves that\r\nthe offence was committed without his knowledge or that he exercised all\r\ndue diligence to prevent the commission of such offence.\r\n\t (2)Notwithstanding anything contained in sub-section (1), where an\r\noffence under this Act has been committed by a company and it is proved\r\nthat the offence has been committed with the consent or connivance of or\r\nis attributable to any neglect on the part of, any director, manager, secretary\r\nor other officer of the company, such director, manager, secretary or other\r\nofficer shall also be deemed to be guilty of that offence and shall be liable\r\nto be proceeded against and punished accordingly.\r\nExplanation. - For the purposes of this section,-\r\n\t (a) “company” means a body corporate, and includes a firm or other\r\nassociation of individuals; and\r\n\t (b) “director” in relation to a firm means a partner in the firm.\r\n1. The words “ a Presidency Magistrate or” were deleted by the GujaratAdaptation of Laws (State and Co",
            "footnote": "",
            "is_definition": false,
            "sort_order": 28
        },
        {
            "number": "17",
            "title": "Section 17. Composition of offences.",
            "chapter": null,
            "content": "17. (1) The Tax Officer may, either before or after institution of\r\nproceedings for any offence punishable under section 15, accept from any\r\nperson charged with such offence by way of composition of the offence,\r\nwhere the offence charged consists of the evasion of the tax, a sum of\r\nmoney not exceeding double the amount of the tax recoverable, in addition\r\nto the amount of tax so recoverable; and in other cases, a sum of money not\r\nexceeding two hundred and fifty rupees.\r\n\t \t (2) On payment of such sum as may be determined by the Tax\r\nOfficer, under sub-section (1), no further proceedings shall be taken against\r\nthe accused person in respect of the same offence.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 29
        },
        {
            "number": "18",
            "title": "Section 18. Officers to be public servants.",
            "chapter": null,
            "content": "18. All officers acting under this Act shall be deemed to be public\r\nservants within the meaning of section 21 of the Indian Penal Code.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 30
        },
        {
            "number": "19",
            "title": "Section 19. Bar of certain proceedings.",
            "chapter": null,
            "content": "19. (1) No prosecution or other proceeding shall be instituted in a\r\nCriminal Court without the previous sanction of the State Government,\r\nagainst any officer or servant of the Government, for any act done or\r\npurporting to be done under this Act.\r\n\t \t (2) No officer or servant of the Government shall be liable in respect\r\nof any such act in any civil or criminal proceeding, if the act was done\r\nin good faith in the course of the execution of duties or the discharge of\r\nfunctions imposed by or under this Act",
            "footnote": "",
            "is_definition": false,
            "sort_order": 31
        },
        {
            "number": "20",
            "title": "Section 20. Limitation for suits and prosecutions.",
            "chapter": null,
            "content": "20.\t No suit or other proceeding shall be instituted against the State\r\nand no suit, prosecution or other proceeding shall be instituted against any\r\nofficer or servant of the Government in respect of any act done or purporting\r\nto be done under this Act, unless the suit, prosecution or other proceeding is\r\ninstituted within one year from the date of the act complained of.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 32
        },
        {
            "number": "21",
            "title": "Section 21. Power to exempt certain passengers, from payment of tax.",
            "chapter": null,
            "content": "21. The State Government may, by notification in the official Gazatte,\r\nexempt totally or partially from-payment of tax the passengers carried\r\nin stage carriages on such inter-State route as may be specified in the\r\nnotification or carried by stage carriages operating in furtherance of any\r\neducational, medical, philanthropic or other object",
            "footnote": "",
            "is_definition": false,
            "sort_order": 33
        },
        {
            "number": "22",
            "title": "Section 22. Power to make rules.",
            "chapter": null,
            "content": "22. (1) The State Government may make rulesto carry out the purposes\r\nof this Acts.\r\n\t (2) In particular and without prejudice to the generality of the foregoing\r\npower, such rules may provide for ­­­­—\r\n \t \t \t (a) the officer to receive returns under section 4 and the intervals,\r\nif any, at which returns under that section shall be submitted and the period\r\nwithin which and the manner in which such officer shall forward the return\r\nto the Tax Officer;\r\n \t \t \t (b) the maintenance of accounts and registers and the submission\r\nof returns and statements by operators;\r\n (c) the manner of serving notices of demand under this Act;\r\n(d) the duties and powers of officers appointed for the purpose of\r\nenforcing the provisions of this Act;\r\n\t \t (e) the authority to which an appeal may be preferred under subsection (1) of section 11;\r\n\t \t (f) generally regulating the procedure; to be followed and the forms\r\nto be adopted in proceedings under this Act;\r\n\t \t (g) any other matter which is required or allowed by this Act to be\r\nprescribed.\r\n\t (3) The power to make rules conferred by this section shall, except on\r\nthe first occasion of the exercise thereof, be subject to the condition of the\r\nrules being made after previous publication for a period of not less than one\r\nmonth.\r\n\t (4) All rules made under this section shall be published in the official\r\nGazette and shall, unless some later date is appointed, come into force on\r\nthe date of such publication\r\n",
            "footnote": "",
            "is_definition": false,
            "sort_order": 34
        }
    ],
    "metadata": {
        "Act ID": "195867",
        "Act Number": "67",
        "Enactment Date": "1958-09-03",
        "Act Year": "1958",
        "Short Title": "The Gujarat Motor Vehicles (Taxation of Passengers) Act, 1958",
        "Department": "Ports and Transport Department",
        "Type": "STATE",
        "Location": "Gujarat"
    },
    "updated_at": "2026-09-29 21:52:48"
}