The Bombay Motor Vehicles Tax Act, 1958

{
    "id": 16716,
    "slug": "the-bombay-motor-vehicles-tax-act-1958",
    "title": "The Bombay Motor Vehicles Tax Act, 1958",
    "short_title": "The Bombay Motor Vehicles Tax Act, 1958",
    "act_number": "Bombay Act No. 65 of 1958",
    "act_year": 1958,
    "act_type": "STATE",
    "location": "Gujarat",
    "law_status": "unknown",
    "enactment_date": "2026-04-01",
    "description": "The Bombay Motor Vehicles Tax Act, 1958",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "1. Short title, extent and commencement.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "2. Definitions.",
            "chapter": null,
            "content": "(1) \"certificate of taxation\" means a certificate, issued under section 5 indicating therein the rate at which the tax is leviable, and the periods for which the tax has been paid.\n[(1A) \"cost of vehicle\" , in relation to\n(a) a vehicle manufactured in India means the sale price of the vehicle as shown in the sale invoice of the vehicle issued either by the manufacturer or the dealer of the vehicle; and\n(b) a vehicle imported into India means sum of value of vehicle as assessable under the Customs Act, 1962 (52 of 1962) and endorsed as such in the Bill of Entry under that Act including the amount of custom duty and any other duty, cess or charges paid or payable thereon;]\n(2) \"fleet owner\" means a person who is the registered owner of a fleet of one hundred or more transport vehicles used or kept for use in the State;\n[(2A) \"half year\" means a period of six months of a year commencing from the 1st day of April and the 1st day of October;]\n(3) \"prescribed\" means prescribed by rules made under this Act;\n[(4) \"quarter\" means a period of three months of a year commencing from the 1st day of April, 1st day of July, 1st day of October and the 1st day of January;]\n(5) \"registered owner\" means the person in whose name a motor vehicle is registered under the Motor Vehicles Act, 1939 (IV of 1939), [or, as the case may be, the Motor Vehicles Act, 1988 (59 of 1988),]\n[(6) \"tax\" means a tax imposed under this Act;\n(7) \"Taxation Authority\" or \"Authority\" means such officer or authority as the State Government may, by notification in the Official Gazette, appoint to be the Taxation Authority for the whole State or for any area or areas for the purposes of this Act and the State Government may appoint more than one officer or authority as Taxation Authority for the whole State or for any area;\n[* **************]\n[(8A) \"week\" means a period of seven consecutive days';]\n[(9) \"year\" means the financial year;]\n(10) other words and expressions used, but not defined in this Act, shall have the meanings respectively assigned to them in [the Motor Vehicles Act, 1988 (59 of 1988)] [or the rules made thereunder] .",
            "footnote": "",
            "is_definition": true,
            "sort_order": 1
        },
        {
            "number": "3",
            "title": "3. Levy of tax.",
            "chapter": null,
            "content": "3B. [Levy of life time tax.]]\nDeleted by Gujarat 17 of 1987, section 4.\n4. [Payment of tax levied under section 3.\n[Sr. No.\n[Sr. No.\nDescription of Vehicles\nDescription of Vehicles\nManner of payment\nManner of payment\n(i) (a)\nVehicles used for hire or reward other than\n\t\t\t\tdesignated omnibus registered before the 1-4-2017.\nAnnually or quarterly, at the rates fixed by the\n\t\t\t\tState Government under section 3, or lump sum tax specified in\n\t\t\t\tthe Third Schedule.\n(b)\nPrivate Service Vehicle registered before the\n\t\t\t\t1-4-2017.\nAnnually or quarterly, at the rates fixed by the\n\t\t\t\tState Government under section 3, or lump sum tax specified in\n\t\t\t\tthe Third Schedule.\n(c)\nTractor used for other than agriculture purpose\n\t\t\t\tand Construction Equipment Vehicle having unladen weight of which\n\t\t\t\texceeds 2000 KG but not more than 7500 KG.\nAnnually or quarterly, at the rates fixed by the\n\t\t\t\tState Government under section 3, or lump sum tax specified in\n\t\t\t\tthe Third Schedule.\n(d)\nVehicles other than those mentioned above.\nAnnually 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 tax for every complete calendar month which has expired during such quarter.\n(a) the tax in respect of [a transport vehicle not being the designated omnibus]\n(b) where such vehicle is to be used or kept for use in the State for a period less than a month, the tax shall be leviable at the rate of 4 per cent, of the annual rate for each week or part thereof, subject to a maximum amount equal to the amount of tax leviable for a period of one month under clause (c);\n(c) where such vehicle is to be used or kept for use in the State for a period equal to a month or more than a month the tax shall be leviable at the rate specified in clause (i), (ii) or (iii) of sub-section (1) of section 4, according as such period is equal to the period specified in the said clause (i), (ii), or (iii) as the case may be, irrespective of whether such period expires at the end of a quarter or not;\n(d) the tax leviable under this sub-section shall be paid within such period and in such manner as may be prescribed.]\n[ No.\nNo.\nDescription of Vehicles.\nDescription of Vehicles.\nManner of payment.\nManner of payment.\n(a)\nThe Motor Vehicles specified in Clause-III of the First Schedule and registered before the 1-4-2017.\nAnnually or in the case of half yearly, at the rate equal to the one-half of the annual rate plus 10 per cent. thereof or lump sum tax specified in the third Schedule.\n(b)\nIn case of designated omnibuses licensed to carry not more than the twelve passengers, registered before the 1-4-2017.\nAnnually or the lump sum tax specified in the Third Schedule.]\n(a) the amount of tax leviable on designated omnibus brought for use in the State for a temporary period not exceeding seven days shall be four per cent of the annual rate of tax per passenger which the designated omnibus is licensed to carry;\n(b) where such designated omnibus is to be used or kept for use in the State for a period exceeding seven days, the tax shall be leviable on such vehicle at the rate of one-twelfth of the annual rate of tax for each month or part thereof.]\n(b) Any motor vehicle which has ceased to be liable to tax under sub-section (2) of section 3B existing before the commencement of the Bombay Motor Vehicles (Gujarat\n[(c) The owner or a person in possession or control of a motor vehicle which falls under the First Schedule and is liable to pay tax under section 3 and has become liable to pay tax under the Second Schedule after the commencement of the Bombay Motor Vehicles Tax (Gujarat Amendment) Act, 2010, shall be liable to pay tax in lump sum at such rate as may be notified by the State Government by notification in the Official Gazette, but not exceeding the maximum rates specified in the Second Schedule.]\n(i) where any motor vehicle is registered on or after the 1st April, 2007, the registered owner or the person having possession or control of such vehicle shall pay the tax at the rate of one-twelfth of the annual rate of tax per month for the entire period staring from the first day of the month in which the motor vehicle is registered till the end of that year;\n(ii) where any motor vehicle is registered prior to the 1st April, 2007, the registered owner or the person having possession or control of such vehicle shall pay the tax at the rate of one-twelfth of the annual rate of tax per month for the entire period starting from the period from the next day upto which tax has already been paid till the end of the 31st March, 2008.]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "5",
            "title": "5. Issue of [receipt] and certificate of taxation.",
            "chapter": null,
            "content": "(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.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "6",
            "title": "6. Tax to be paid along with declaration.",
            "chapter": null,
            "content": "[7. Payment of additional tax or lump-sum tax.\n(a) a higher rate of tax is payable, with reference to the rates fixed by the State Government under section 3, having regard to the maximum rates specified in the First Schedule, or\n(b) lump sum tax is payable, with reference to the rates fixed by the State Government under section 3, having regard to the maximum rates specified in the [Second Schedule] , the registered owner or person who is in possession or control, of such vehicle shall,-\n(i) in the case where clause (a) applies pay for the unexpired portion of such period since the vehicle is altered or proposed to be used an additional tax of a sum equal to the difference between the amount of tax payable for such unexpired portion at a higher rate and the rate at which tax was paid before the alteration or use of the vehicle for that portion,\n(ii) in the case where clause (b) applies pay such lump sum tax at the rates fixed by the State Government under section 3 having regard to the maximum rates specified in the [Second Schedule or the Third Schedule.]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "8",
            "title": "8. Liability to pay arrears of tax of persons succeeding to the ownership, possession or control of motor vehicles.",
            "chapter": null,
            "content": "[8A. Interest on non-payment of tax.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "9",
            "title": "9. Refund of tax.",
            "chapter": null,
            "content": "(a) where the tax has been paid in advance at the annual rate, then,-\n(i) in respect of a quarter or quarters which have not commenced before the said date, of a sum equal to the difference between the sum paid at the annual rate and the sum which would have been payable at the quarterly rate, for every quarter which has expired before the said date as also for the quarter in which [the certificate of taxation is surrendered] , and\n(ii) in respect of any unexpired portion of a quarter, in accordance with the provisions of clause (b) of this sub-section as if he had paid the tax for that quarter at the quarterly rate:\n(b) where the tax has been paid in advance at the quarterly rate, then for each calendar month in the period for which the tax has been paid and which has not commenced on the said date, of a sum equal to one-twelfth of the annual rate of tax leviable in respect of such vehicle.\n(a) (i) such person for reasons beyond his control, is not able to surrender [* * * * *] the certificate of taxation, and\n(ii) the vehicle in respect of which the refund of the tax is being claimed will not be used in any public place during the period for which such refund is claimed; or\n(b) (i) the vehicle in respect of which refund of the tax is claimed has not been used in any public place during the period for which such refund is claimed; and\n(ii) the application for refund could not be made for reasons beyond his control; provided however that such application is made within such period as may be prescribed.\n(a) the amount of such refund exceeds the amount of tax, penalty or interest or the aggregate of any of them which is due from such person in respect of any other period at the time of payment of the amount of refund to him, there shall be paid to him by the Taxation Authority either the whole amount of refund or at his option the balance of the amount of refund remaining after deduction there from the amount of such tax, penalty or interest or the aggregate of any of them;\n(b) the amount of such refund is less than the amount of tax, penalty or interest or the aggregate of any of them which is due from such person in respect of any other period at the time of payment of the amount of refund to him, there shall be paid to him by the Taxation Authority the whole amount of refund or at his option the whole amount of refund shall be appropriated by the Taxation Authority towards payment of the amount of such tax, penalty or interest or the aggregate of any of them and the balance shall be recoverable from him.]\n(a) for any reasons whatsoever-\n(i) a motor vehicle specified in the Second Schedule or, as the case may be, the Third Schedule (hereinafter in this sub-section referred to as \"such motor vehicle\") is removed to any other State; or\n(ii) the registration of such motor vehicle is cancelled; or\n(b) such motor vehicle is altered or proposed to be used in such manner as to cause such motor vehicle to become the vehicle liable to payment of tax at a rate fixed by the State Government under section 3 having regard to the maximum rates specified in the First. Schedule, the person who has paid the lump sum tax in respect of such motor vehicle shall, on an application made in that behalf, be entitled to a refund of such amount as may be determined by the Taxation Authority having regard to such principles as may be prescribed.]\n(a) that designated omnibus has not been used or kept for use for a continuous period of not less than one month (hereinafter referred to as \"the period of non-use\"), or\n(b) that designated omnibus has been taken out of the State for a continuous period of not less than fifteen days in a month-\n(i) in the case of (a), such owner or person shall be entitled to refund of an amount at the rate of one-twelfth of the annual rate of tax paid for each complete month of the period of non-use; and\n(ii) in the case of (b), such owner or period shall be entitled to refund of an amount equal to one day's tax of the monthly instalment of tax paid for each day of the period for which the designated omnibus is taken out of the State.]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "10",
            "title": "10. Special provisions for fleet owners.",
            "chapter": null,
            "content": "(1) In order to determine the amount of tax payable by a fleet owner in any year, before the commencement of such year the fleet owner shall first make and deliver to the Taxation Authority a preliminary declaration in the prescribed form stating the prescribed particulars in respect of all transport vehicles used or kept for use by him in the State in February of the year immediately preceding the year for which such declaration is made, or on any day of that month. Such declaration shall be accompanied by a certificate of final assessment of tax (if any) issued by the Taxation Authority for such previous year, and such other documents as may be prescribed.\n(2) On receipt of such preliminary declaration, and as soon as may be after the commencement of the year, the Taxation Authority shall, on the basis of such declaration determine the amount of tax to be paid by such fleet owner provisionally, and communicate the same to the fleet owner by issuing a certificate of provisional assessment of tax for the year, in such form as may be prescribed.\n(3) The amount of tax provisionally determined under clause (2) shall be paid by the. fleet owner to the Taxation Authority within fifteen days from the date of receipt of the certificate of the provisional assessment.\n(4) The fleet owner shall then fill up and sign a final declaration in the prescribed form, stating the prescribed particulars, on respect of the transport vehicles used or intended to be used by him in the year for which the tax is payable and shall deliver within the prescribed time the final declaration so filled in and signed, to the Taxation Authority. Such declaration shall be accompanied by the certificate of provisional assessment of tax issued by the Taxation Authority for the year, and such other documents as may be prescribed.\n(5) On receipt of such final declaration, the Taxation Authority shall verify the number of transport vehicles used or kept for use by the fleet owner during the year for which the tax is payable, the licensed carrying capacity in the case of stage carriages and contract carriages, the registered laden weight in the case of goods vehicles, the unladen weight in the case of other transport vehicles, and such other particulars as may be deemed necessary, and shall finally determine the amount of tax leviable at the rates fixed under sub-section (1) of section 3 on the transport vehicles of such fleet owner, and communicate the same to the fleet owner by issuing a certificate of final assessment of tax for that year, in such form as may be prescribed.\n(6) Where the amount of tax is finally determined under sub-section (5), taking into consideration the amount paid by the fleet owner under subsection (3), the difference (if any) that may be due shall be paid by, or refunded to, the fleet owner in such manner, and within such time, as may be prescribed:\n(7) Within thirty days of the transfer of ownership of any of his transport vehicles, the fleet owner shall report the transfer to the Taxation Authority.\n(8) The Taxation Authority may, for the purposes of this sanction, require the fleet owner to produce before him any transport vehicles or any accounts, registers, records, or other documents or to furnish any information or may examine the vehicles or the accounts, registers, records or other documents and the fleet owner shall comply with any such requisition made of him.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "11",
            "title": "11. Destination and utilisation of the proceeds of tax.",
            "chapter": null,
            "content": "(a) continue to pay annually to each local authority, a sum equal to the amount which was being paid to such local authority immediately before the commencement of this Act under the provisions of the Bombay Motor Vehicles Tax Act, 1935 (Bombay XXXIV of 1935);\n(b) pay annually to each local board which at the commencement of this Act was levying tolls on vehicles or animals or persons and to any other local authority which at such commencement was levying or collecting tolls or motor vehicles and trailers a sum determined by the State Government, after consulting the local board or local authority concerned, as representing the net average annual income of such local board or local authority from such tolls, after deducting the cost of collection, during the three years ending on the 31s' day of March, 1958 plus 10 per centum of such sum;\n(c) pay annually to each of the local authorities specified in the [Fourth Schedule] as contribution, the sum mentioned against them in that Schedule.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "12",
            "title": "12. Arrears of tax recoverable as arrear of land revenue.",
            "chapter": null,
            "content": "[12A. Restrictions on use of motor vehicles in certain cases.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "12B",
            "title": "12B. Power to seize and detain motor vehicle for non-payment of tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "13",
            "title": "13. Exemptions.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "14",
            "title": "14. Appeal.",
            "chapter": null,
            "content": "[14A. Revision of orders.\n(i) in a case where an appeal from the order passed therein has been filed, when such appeal is pending, and\n(ii) in a case where an appeal has not been filed from such order, before the expiry of the time prescribed for filing such appeal.\n(a) any period during which the record of any proceeding shall not be called for under the provision to sub-section (1), and\n(b) any period during which any proceeding under this section is stayed by an order or injunction of any Court, shall be excluded.]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "15",
            "title": "15. Power of Police Officer and the Motor Vehicles Department Officers.",
            "chapter": null,
            "content": "(a) enter, at any time between sunrise and sunset, any premises where he has reason to believe that a motor vehicle is kept, or\n(b) require the driver of any motor vehicle in any public place to stop such vehicle and cause it to remain stationary so long as may reasonably be necessary, for the purpose of satisfying himself that the amount of the tax due in accordance with the provisions of this Act, in respect of such vehicles, has been paid.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        },
        {
            "number": "16",
            "title": "16. Penalty for possession or control of motor vehicle without payment of tax, for incomplete and untrue declaration, etc.",
            "chapter": null,
            "content": "(b) delivers a declaration or additional declaration wherein the particulars required by or under this Act, to be therein set forth are not fully and truly stated, or\n(c) obstructs any officer in the exercise of the powers conferred by clause (a) of section 15 or fails to stop the motor vehicle when required so to do by such officer under clause (b) of that section, shall, on conviction, be punished-\n(i) with fine which shall not be less than a sum equal to the quarterly tax payable in respect of such vehicle, and which may extend to a sum equal to the annual tax payable in respect of such vehicle; and\n(ii) in the event of such person having been previously convicted of an offence under this section, with fine which shall not be less than a sum equal to the tax payable in respect of such vehicle for two quarters, and which may extend to a sum equal to twice the annual tax payable in respect of such vehicle.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 14
        },
        {
            "number": "17",
            "title": "17. Other penalties.",
            "chapter": null,
            "content": "[18. Penalty for non-payment of tax.\n(IB) Where penalty is leviable under both sub-sections (1) and (1 A), it shall be levied under sub-section (1A) and not under sub-section (1).]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 15
        },
        {
            "number": "19",
            "title": "19. Trial of offences.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 16
        },
        {
            "number": "20",
            "title": "20. Bar to levy tolls, etc. on motor vehicles [except in certain exigencies] .",
            "chapter": null,
            "content": "(a) on any vehicle, animal or person by the State Government or by any local board;\n(b) on any motor vehicle, by any other local authority.\n(a) any bridge including an approach road thereto or section of a new road or by-pass which is constructed, reconstructed, improved or, as the case may be, repaired by the State Government or by any person at his expense after the commencement of the Bombay Motor Vehicles Tax (Gujarat Amendment) Act, 1994 (Gujarat 9 of 1994) and the total capital outlay of construction, reconstruction, improvements or, as the case may be, repairs, of which is not less than fifty lakhs of rupees; or\n(b) any bridge including an approach road thereto or section of a new road or by-pass, which, in the opinion of the State Government, is of a special service to the public.\nExplanation.\n(i) the expression \"capital outlay\" shall include the anticipated cost of certain essential ongoings or imminent works like improvements, strengthening, widening, structural repairs and maintenance;\n(ii) the expression \"person\" shall include any company or association or body of individuals, whether incorporated or not, or a firm;\n(iii) for the removal of doubt, it is hereby clarified that the expression `constructed', shall include a bridge including an approach road thereto or section of a new road or by-pass which is ready for use.\n(i) by the State Government, the State Government itself or through an agent authorised by it in this behalf;\n(ii) by any person, such person or his servants, shall collect the toll on such terms and conditions and in such manner as may be prescribed.\n(1D) Where any additional bridge, being the bridge on or below the same stream, river or creek or road or rail-track including any approach road thereto is constructed as augmentation of the facility of the use of the existing bridge including an approach road thereto then the network of such bridge including an approach road thereto shall be deemed to be one single entity for the purpose of levy of toll, so however that not more than the capital outlay of such additional bridge including an approach road thereto, and the expenses of collection of toll shall be recovered.\n(b) Subject to such condition as it may impose, the State Government may, if it considers necessary so to do in the public interest, by notification in the Official Gazette, exempt any specified class or classes of motor vehicles and trailers drawn by such vehicles from the payment of toll.]\n(a) any taxes, other than tolls, on motor vehicles which immediately before the commencement of this Act were being lawfully levied by any local authority, may continue to be levied and collected until provision to the contrary is made by the State Legislature by law;\n(b) nothing in this sub-section shall affect the power of any local authority to impose, increase or recover in respect of motor vehicles a tax falling under entry 52 in List II in the Seventh Schedule to the Constitution.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 17
        },
        {
            "number": "21",
            "title": "21. Modification of lease.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 18
        },
        {
            "number": "22",
            "title": "22. Prosecution for bona fide acts.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 19
        },
        {
            "number": "23",
            "title": "23. Power to make rules.",
            "chapter": null,
            "content": "[(a) to prescribe the manner of certifying under sub-section (2) of section 3;]\n[(b) to prescribe the period within which and the manner in which the tax [***] and under sub-section (1) of section 4 shall be paid;]\n(c) to prescribe the form of [the receipt] and certificate of taxation under section 5;\n(d) to prescribe the form of declaration and additional declaration, the particulars to be stated therein, and the time within which the declarations should be delivered under section 6;\n(e) to regulate the manner in which refund of tax may be claimed under section 9 [and the principles for determining the amount of refund under sub-section (5) of that section] ;\n(f) to prescribe the form of preliminary and final declaration, the particulars to be stated therein, the documents which should accompany such declarations, the form of certificate of provisional and final assessment, the time within which the final declaration should be delivered and the manner in which and the time within which the difference of the tax due may be paid by or refunded to, the fleet owner, under section 10;\n(g) to prescribe the instalments of contribution and the manner in which and the dates on which they shall be paid under section 11 [* * * * * *] ;\n(h) to provide for the total or partial exemption from liability to payment of the tax in respect of any class of motor vehicles, or such vehicles belonging to a class of persons, the time within which the declaration shall be made in respect of such vehicles or by such persons, the amount which shall be payable on account of such vehicle and the token which any such vehicles shall carry under section 13 and the manner in which exemption may be claimed under that section;\n(i) to prescribe the authority before which, the manner in which, the time within which, and the fee on payment of which, an appeal may be filed, and the manner in which such appeal shall be heard and decided, under section 14;\n(j) to prescribe the rank of officer who may exercise powers under section 15;\n(k) to prescribe the amount of penalty payable under sub-section (1) of section 18, the manner in which, the time within which, and the officer to whom, such penalty shall be paid under that section;\n(l) to prescribe the authority which shall decide the dispute between the State Government and their lessee under sub-section (2) of section 21;\n[(m) to prescribe the terms and conditions and the manner of collection of toll;]\n(n) to provide for the supply of information regarding payment of tax and prescribe a fee therefor;\n(o) any other matter which may be prescribed.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "24",
            "title": "24. Repeal and savings.",
            "chapter": null,
            "content": "(i) the Bombay Motor Vehicles Tax Act, 1935 (Bombay XXXIV of 1935),\n(ii) the Bombay Motor Vehicles Tax Act, 1935 (Bombay XXXIV of 1935), as extended to the Kutch area of the State of Bombay,\n(iii) the Central Provinces and Berar Motor Vehicles Taxation Act, 1947 (C.P. and Berar Act VI of 1947),\n(iv) the Saurashtra Motor Vehicles Tax Ordinance, 1948 (Saurashtra Ordinance No. XLIX of 1948),\n(v) the Hyderabad Motor Vehicles Taxation Act, 1955 (Hyderabad Act VI of 1955).\n(a) the previous operation of any law so repealed, or anything duly done or suffered thereunder;\n(b) any right, privilege, obligation or liability acquired, accrued or incurred under any law so repealed;\n(c) any penalty, forfeiture, or punishment incurred in respect of any offence committed against any law so repealed; or\n(d) any investigation, legal proceedings or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 21
        },
        {
            "number": "25",
            "title": "25. Amendment of certain enactments.",
            "chapter": null,
            "content": "[First Schedule]\n(See Section 3)\n(See Section 3)\nMaximum Annual rate of tax Rs.\nMaximum Annual rate of tax Rs.\n[Types of Motors]\n[Types of Motors]\n[***]\n[***]\n[III\n[III\nMotor Vehicles (including tricycles) used for\n\t\t\t\t\tthe carriage of goods or machines-\n[***]\n[(d)\nVehicles, the gross vehicle weight of which\n\t\t\t\t\texceeds [7500 KG.] [registered before the 1-4-2017]\nRs. 3000 plus Rs. 2000 for every 1000 KG or\n\t\t\t\t\tpart thereof in excess of ]\n[(e)\nVehicles, the gross vehicle weight of which\n\t\t\t\t\tdoes not exceed 3000 KG. brought in for use or kept for use in\n\t\t\t\t\tthe State for a temporary period.\nRs. 6,000:]\nProvided that where a tax on motor vehicles is\n\t\t\t\t\tlevied by any local authority the maximum annual rates of tax\n\t\t\t\t\tunder this clause for motor vehicles registered for use solely\n\t\t\t\t\twithin the limits of such local authority shall-\n(i)\nin cases where such motor vehicles are wholly\n\t\t\t\t\tor partially exempted by such local authority from the tax\n\t\t\t\t\tlevied by such local authority, be the rates specified in this\n\t\t\t\t\tclause;\n(ii)\nin any other case, be two-thirds of the rates\n\t\t\t\t\tso specified.]\n[(ee)\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.]\n[IV.\n[IV.\nMotor Vehicles (including tricycles) plying for\n\t\t\t\t\thire and used for the carriage of passengers [other than\n\t\t\t\t\tdesignated omnibuses] ] [registered before the 1-4-2017 or brought for use or kept for use in the State for a temporary period]\n(a)\nVehicles licensed to carry more than six passengers.\n[Rs. 2000 plus Rs. 200] for every passenger in addition to\n\t\t\t\tsix passengers which the vehicle is so licensed to carry:\nProvided that where a tax on motor vehicles is levied by any\n\t\t\t\tlocal authority the maximum annual rates of tax under this clause\n\t\t\t\tfor motor vehicles registered for use solely within the limits of\n\t\t\t\tsuch local authority shall-\n(i) in cases where such motor vehicles arc wholly or partially\n\t\t\t\texempted by such local authority from the tax levied by such\n\t\t\t\tlocal authority, be the rates specified in this clause;\n(ii) in any other case, be two-thirds of the rates so\n\t\t\t\tspecified.\n(b)\nVehicles registered in any other State before or on or after\n\t\t\t\tthe 1st April, 1999 and brought for use in the State for a\n\t\t\t\ttemporary period.\n(i) Vehicles licensed to carry in all not more than three\n\t\t\t\tpassengers.\n[Rs. 600]\n(ii) Vehicles licensed to carry in all four passengers.\n[Rs. 1,300]\n(iii) Vehicles licensed to carry more than four passengers but\n\t\t\t\tnot more than six passengers.\nThe rate specified in (ii) above plus [Rs. 150] for every\n\t\t\t\tpassengers in addition to four passengers which the vehicle is\n\t\t\t\tlicensed to carry.]\n[IVAA.\nSleeper designated omnibuses-\n(a)\nSleeper designated omnibuses licensed to carry\n\t\t\t\tnot more than twenty passengers.\n[Rs. 20.000] per passenger which the vehicle is\n\t\t\t\tlicensed to carry\n(b)\nSleeper designated omnibuses licensed to carry\n\t\t\t\tmore than twenty passengers.\n[Rs. 30,000] per passenger which the vehicle is\n\t\t\t\tlicensed to carry.]\n[IV-AAA\n[IV-AAA\nOmnibuses which are used or kept for use\n\t\t\t\texclusively as contract carriages (hereinafter in this clause\n\t\t\t\treferred to as \"the designated omnibuses\"-\n(a)\n[(i) Ordinary designated omnibuses licensed to\n\t\t\t\tcarry not more than twelve passengers [registered before the 1-4-2017 or vehicles brought for use or kept for use in the State for a temporary period]\n[Rs. 3000] for every passenger which the\n\t\t\t\tvehicle is so licensed to carry.\n(ii) Ordinary designated omnibuses licensed to\n\t\t\t\tcarry more than twelve passengers but not more than twenty\n\t\t\t\tpassengers.\n[Rs. 6000] for every passenger which the\n\t\t\t\tvehicle is so licensed to carry.]\n[[iii)] Ordinary designated omnibuses licensed\n\t\t\t\tto carry more than twenty passengers\n[15,000] for every passenger which the vehicle\n\t\t\t\tis so licensed to carry.]\n(b)\n[(i) Luxury or tourist designated omnibuses licensed to carry not more than twelve passengers.]\n[15000] for every passenger which the vehicle\n\t\t\t\tis so licensed to carry.\n[(i-a) Luxury or tourist designated omnibuses licensed to carry more than twelve but not more than twenty passengers.]\n(ii)\nLuxury or tourist designated omnibuses licensed\n\t\t\t\tto carry more than twenty passengers\n[15,000] for every passenger which the vehicle\n\t\t\t\tis so licensed to carry.]\n[iv-a.\n[iv-a.\nPrivate Service Vehicles\n[Rs. 5000] for every person permitted to be\n\t\t\t\tcarried.]\n[***]\nVI.\nVI.\nMotor vehicles other than those liable to tax\n\t\t\t\tunder the foregoing provisions of this Schedule,-\n(i) owned by an individual, a local authority, a\n\t\t\t\tpublic trust, a University or an educational or social welfare\n\t\t\t\tinstitution;\n[* * * * * * * * * * * * * * * * * * * *\n\t\t\t\t* * * *]\n(d) Vehicles exceeding [2000 KG] in weight\n\t\t\t\tunladen, in which the total number of seats (including that of\n\t\t\t\tthe driver) and of the standing persons permitted to be carried\n\t\t\t\ton accordance with the conditions of permit granted to the owner\n\t\t\t\tof the vehicle does not exceed twenty,\n[3000]\n(e) Vehicles exceeding [2000 KG] in weight,\n\t\t\t\tunladen, in which the total number of seats (including that of\n\t\t\t\tthe driver) and of the standing persons permitted to be carried\n\t\t\t\tin accordance with the conditions of permit granted to the owner\n\t\t\t\tof vehicle exceeding twenty,\n[2000 plus Rs. 200/-] for each such number in\n\t\t\t\texcess of twenty.\n[(f)\n[(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 1-4-2017 or brought for use or kept for use in the State for a temporary period.]\n[Rs. 3000 plus Rs. 1000 for every additional\n\t\t\t\t1000 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; (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\n\t\t\t\tindividual, a local authority, a public trust, a University or an\n\t\t\t\teducational or social welfare institution.\nTwice the rates specified above.\nVII.\nVII.\nAdditional tax payable in respect of motor\n\t\t\t\tvehicles used for drawing trailers-\n(i)\nfor each trailer when the trailer is used for\n\t\t\t\tthe carriage of goods.\nThe rates specified in clause III in respect of\n\t\t\t\tmotor vehicles used for the carriage of goods or materials.\n(ii)\nfor each trailer when the trailer is used for\n\t\t\t\tthe carriage of passengers.\nThe rates specified in clause IV in respect of\n\t\t\t\tmotor vehicles plying for hire and used for the carriage of\n\t\t\t\tpassengers.\n[* * * * * * *]\nProvided that two or more vehicles shall not be\n\t\t\t\tchargeable under this clause in respect of the same trailer.\nVIII.\nVIII.\nMotor vehicles falling under [***] clause IV or\n\t\t\t\tclause VI  and manufactured out of India and imported into India\n\t\t\t\tafter the 31st March, 1957.\nTwice the rates specified in [***] clause IV\n\t\t\t\tor, as the case may be, clause VI.\n[ Explanation 1A - For the purposes of clause\n\t\t\t\tIVAA \"sleeper designated omnibus\" means a contract\n\t\t\t\tcarriage constructed or adapted to provide berths for passengers\n\t\t\t\tto sleep thereon.]\n[ Explanation 1AA - For the purpose of clause\n\t\t\t\tIV-AAA \"Luxury designated omnibus\" means any omnibus\n\t\t\t\thaving seating lay out of two and two or one and three or one and\n\t\t\t\ttwo or one and one on either side with a gang way of any width in\n\t\t\t\tbetween thought any one row of seats in such omnibus may consist\n\t\t\t\tof more than four seats.] s\n[ Explanation I AAA - For the purpose of\n\t\t\t\tclauses IVAA and IV-AAA, where the sleeper designated omnibus\n\t\t\t\tconsists of both the berths and the seats, the total number of\n\t\t\t\tpassengers licensed to carry by such omnibus shall be taken into\n\t\t\t\tconsideration for the purpose of calculating the rate of tax\n\t\t\t\tunder this Schedule] .\nExplanation 1. - [For The Purpose Of Clause Vi] ,\n(1) \"educational institution\" shall\n\t\t\t\tmean such educational institution as is recognised by the State\n\t\t\t\tGovernment by order notified in the Official Gazette, in this\n\t\t\t\tbehalf;\n(2) \"local authority\" shall mean any\n\t\t\t\tMunicipal Corporation, Municipality, Cantonment Board or\n\t\t\t\tPanchayat constituted under any law for the time being in force\n\t\t\t\tin the State of Gujarat;\n(3) \"public trust\" shall mean a public\n\t\t\t\ttrust registered under the Bombay Public Trusts Act, 1950 (Bombay\n\t\t\t\tXXIX of 1950) as in force in the State of Gujarat;\n(4) \"social welfare institution\" shall\n\t\t\t\tmean any institution engaged in any activity conducive to the\n\t\t\t\twelfare of the general public and recognised by the State\n\t\t\t\tGovernment by order notified in the Official Gazette, for the\n\t\t\t\tpurposes of those clauses;\n(5) \"University\" shall mean a\n\t\t\t\tUniversity established by or under any law for the time being in\n\t\t\t\tforce in the State of Gujarat.\nExplanation II.-If a motor vehicle is jointly\n\t\t\t\towned by more persons than one, then notwithstanding anything\n\t\t\t\tcontained [in the proviso to sub-section (1) of section 41 of\n\t\t\t\tthe Motor Vehicles Act, 1988 (59 of 1988)] , such motor vehicle\n\t\t\t\tshall, [for the purpose of clause VI] , be deemed to be owned by\n\t\t\t\ta person other than an individual.\n[* *******]\n[* *******]\n[*****]\n[Second Schedule\n(See Section 3 and Sub-Section (1ab) of Section 4)]\n(See Section 3 and Sub-Section (1ab) of Section 4)]\nMaximum rate of lump sum tax Rs.\nMaximum rate of lump sum tax Rs.\nPart-I\nPart-I\nMotor vehicles registered in the State of\n\t\t\t\tGujarat on or after the [1st April, 2017]\nMotor vehicles registered in the State of\n\t\t\t\tGujarat on or after the [1st April, 2017]\nI\nI\nMotor Vehicles (other than transport Vehicles)\n(i) Motor Vehicles not exceeding 250 KG in\n\t\t\t\tweight unladen adapted and used for invalids\n15 per cent of cost of the vehicle.\n(ii) Motor Vehicles including a trailer to carry\n\t\t\t\tpersonal effects or a camping trailer for private use, attached\n\t\t\t\tto such motor vehicle owned by an individual, an educational\n\t\t\t\tinstitution, a local authority, a public trust, a social welfare\n\t\t\t\tinstitution or a University:\nProvided that two or more vehicles shall not be\n\t\t\t\tchargeable under this clause in respect of the same trailer.\n(iii) Motor Cycles and tricycles (including\n\t\t\t\tmotor-scooters and cycles with attachment for propelling the same\n\t\t\t\tby mechanical power) owned by an individual, an educational\n\t\t\t\tinstitution, a social welfare institution, a public trust, a\n\t\t\t\tlocal authority or a University.\n(iv) Tractors used solely for agricultural\n\t\t\t\toperations.\n[(v) Tractor used for other than agricultural purposes and whether or not fitted with any equipments such as rigs, cranes, compressor or projectors or any motor vehicles which are not intended to carry any passenger, goods or other load, and which are fitted with any equipments such as rigs, cranes, compressor, or projectors and uses for any special services or purposes or any construction equipment weight vehicles having unladen weight of which does not exceeds 7500 KG.]\nII\nII\nMotor vehicles plying for hire and used for the\n\t\t\t\tcarriage of passengers.\n(i) Two wheelers vehicles licensed to carry not\n\t\t\t\tmore than two passengers.\n(ii) Three wheelers vehicles ordinarily known as\n\t\t\t\tauto rickshaw, licensed to carry not more than six passengers.\n(iii) Four wheelers vehicles licensed to carry\n\t\t\t\tnot more than six passengers.\n[(iv) Designated omnibus licensed to carry not more than twelve\npassengers.\n(v) Motor Vehicles other than designated omnibuses.]\n[IIA.\n[IIA.\nPrivate Service Vehicles.]\nIII\nIII\nMotor vehicles (including tricycles)used for the\n\t\t\t\tcarriage of goods or materials,-\nMotor vehicles (including tricycles) used for\n\t\t\t\tthe carriage of goods or materials, [***]\nProvided that where a tax on motor vehicle is\n\t\t\t\tlevied by any local authority, the maximum rate of tax under this\n\t\t\t\tclause for motor vehicles registered for use solely within the\n\t\t\t\tlimits of such local authority shall-\n(i) in cases where such motor vehicles are\n\t\t\t\twholly or partially exempted by such local authority from the tax\n\t\t\t\tlevied by such local authority, be the rates specified in this\n\t\t\t\tclause;\n(ii) in any other case, be two-thirds of the\n\t\t\t\trates so specified.\nIV\nIV\nMotor vehicles falling under clause I (except\n\t\t\t\tsub-clause (i)) and owned by a person other than an individual an\n\t\t\t\teducational institution, a social welfare institution, a public\n\t\t\t\ttrust, a local authority or a University.\nTwice the rates specified in clause I\nV\nV\nMotor vehicles falling under clause I, or clause\n\t\t\t\tII and manufactured out of India and imported into India after\n\t\t\t\tthe 31st March, 2007\nTwice the rates specified in clause I or clause\n\t\t\t\tII or, as the case may be, Clause IV\nExplanation I - For the purposes of calculating\n\t\t\t\tthe rate of lump sum tax under this Schedule, if the sale invoice\n\t\t\t\tof the vehicle, or as the case may be, the Bill of Entry is not\n\t\t\t\tproduced for any reason, then, the cost of vehicle shall be\n\t\t\t\tcalculated as follows, namely:-\n(1) (i) In case of model of such vehicle is\n\t\t\t\tbeing manufactured, the cost of vehicle certified by a local\n\t\t\t\tdealer or manufacturer of such vehicle;\n(ii) In case the manufacture of such model has\n\t\t\t\tceased, the prevailing market price of such vehicle certified by\n\t\t\t\tthe Taxation Authority.\n(2) If the cost of vehicle could not be\n\t\t\t\tcalculated as per clause (1), the prevailing cost of similar\n\t\t\t\tvehicle determined by the Commissioner of Transport, closest in\n\t\t\t\tengine capacity and unladen weight of the vehicle in respect of\n\t\t\t\twhich a tax is to be levied and collected.\nExplanation II- \"educational institution\"\n\t\t\t\tshall mean such educational institution as is recognized by the\n\t\t\t\tState Government by order, notified in the Official Gazette, in\n\t\t\t\tthis behalf;\nExplanation III - \"social welfare\n\t\t\t\tinstitution\" shall mean any institution engaged in any\n\t\t\t\tactivity conducive to the welfare of the general public and\n\t\t\t\trecognized by the State Government by order notified in the\n\t\t\t\tOfficial Gazette, for the purposes of this Schedule;\nExplanation IV - \"public trust\" shall\n\t\t\t\tmean a public trust registered under the Bombay Public Trusts\n\t\t\t\tAct, 1950 as in force in the State of Gujarat.\nExplanation V - \"local authority\"\n\t\t\t\tshall mean any Municipal Corporation, Municipality, Cantonment\n\t\t\t\tBoard or Panchayat constituted under any law for the time being\n\t\t\t\tin force in the State of Gujarat.\nExplanation VI - \"University\" shall\n\t\t\t\tmean a university established by or under any law for the time\n\t\t\t\tbeing in force in the State of Gujarat.\nExplanation VII - If a motor vehicle is jointly\n\t\t\t\towned by more persons than one, then notwithstanding anything\n\t\t\t\tcontained in the proviso to sub-section (1) of section 14 of the\n\t\t\t\tMotor Vehicles Act, 1988, such motor vehicle shall, be deemed to\n\t\t\t\tbe owned by a person other than an individual.\n[Explanation VIII - For the purpose of calculating the lump sum tax under this Schedule, in case of articulated vehicles and combination of tractor-trailer, the sale price shall be the sum total of sale price of tractor and sale price of trailer or, as the case\nmay be, the semi-trailer.]\nPart II\nPart II\nMotor Vehicles registered in any other State\n\t\t\t\tand brought in for use or kept for use in the State of Gujarat on\n\t\t\t\tor after the 1st April, 2007.\nMotor Vehicles registered in any other State\n\t\t\t\tand brought in for use or kept for use in the State of Gujarat on\n\t\t\t\tor after the 1st April, 2007.\nMotor Vehicles specified in Part I of this\n\t\t\t\tSchedule\nMaximum 100 per cent of the tax\nExplanation - For the purposes of this Schedule,\n\t\t\t\tthe expression \"tax\" means the tax leviable under the\n\t\t\t\tPart I.\nThird Schedule\n(See Section 3 and Sub-Section (1aa) of Section 4)\n(See Section 3 and Sub-Section (1aa) of Section 4)\nMaximum rate of lump sum tax Rs.\nMaximum rate of lump sum tax Rs.\nPart I.\nPart I.\n[Motor Vehicles registered before 1st April, 2017]\n[Motor Vehicles registered before 1st April, 2017]\nMaximum rate of lump sum tax 15 per cent of the\n\t\t\t\tcost of vehicle\nI\nI\n[Designated omnibuses licensed to carry not more than twelve passengers.]\nMaximum rate of lump sum tax 15 per cent of the\n\t\t\t\tcost of vehicle\n[IA\n[IA\nMotor Vehicles including tricycles plying for hire or reward and used for the carriage of passengers other than designated omnibuses.\nIB\nIB\nPrivate Service Vehicles.]\nII\nII\nMotor vehicles used for the carriage of goods or\n\t\t\t\tmaterial the gross vehicle weight of which exceeds 3000 KG, but\n\t\t\t\tdoes not exceed 7500 KG.\n[III\n[III\nMotor Vehicles used for carriage of goods or material the gross vehicle weight of which exceeds 7500 KG.]\n[IV\n[IV\n***]\n[V\n[V\ntractor 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 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.]\nPart II\nPart II\nTransport Vehicles registered in the State of\n\t\t\t\tGujarat and the registered owner or person having possession or\n\t\t\t\tcontrol of such vehicle opts for the lump sum tax.\nTransport Vehicles registered in the State of\n\t\t\t\tGujarat and the registered owner or person having possession or\n\t\t\t\tcontrol of such vehicle opts for the lump sum tax.\nMotor Vehicles specified in Part I of this\n\t\t\t\tSchedule\n100 per cent of the tax\nPart III\nPart III\nTransport vehicles registered in any other\n\t\t\t\tState and brought in for use or kept for use on or after the 1st\n\t\t\t\tApril, 2007\nTransport vehicles registered in any other\n\t\t\t\tState and brought in for use or kept for use on or after the 1st\n\t\t\t\tApril, 2007\nMotor vehicle specified in Part I of this\n\t\t\t\tSchedule\n100 per cent of the tax\nExplanation - For the purposes of this\n\t\t\t\tSchedule, the expression \"tax\" means the tax leviable\n\t\t\t\tunder the Part I.\n[***]\n[Fourth Schedule]\n( See Section 11(2)(C))\n( See Section 11(2)(C))\nName of local body\nName of local body\nAmount to be paid\nAmount to be paid\n[* ***** * *]\nRs.\nRs.\nHimatnagar Municipality\n379\nIdar Municipality\n61\nSantrampur Municipality\n938\n[* ***** * *]\nGandevi Municipality\n705\nBillimoria Municipality\n300\nNavsari Municipality\n5,576\nUnjha Municipality\n275\nMehsana Municipality\n145\nBaroda Municipality\n4,363\nDabhoi Municipality\n121\nDehgam Municipality\n200\n[* * * * * * * *]\n[Fifth Schedule]\n(See Section 25)\n(See Section 25)\nEnactments\nEnactments\nExtent of amendment\nExtent of amendment\n1888\nIII.\nThe Bombay Municipal Corporations Act.\n1.\nTo section 139, the following proviso shall be\n\t\t\t\tadded, namely:- \"Provided that no tax shall be levied on\n\t\t\t\tmotor vehicles save as provided in section 20 of the Bombay Motor\n\t\t\t\tVehicles Tax Act, 1958 (Bombay LXV of 1958).\".\n2.\nTo section 80, the following proviso shall be\n\t\t\t\tadded, namely.- \"Provided that no tax shall be levied on\n\t\t\t\tmotor vehicles save as provided in section 20 of the Bombay Motor\n\t\t\t\tVehicles Tax Act, 1958 (Bombay LXV of 1958).\".\n1949\nLIX.\nThe Bombay Provincial Municipal Corporations\n\t\t\t\tAct.\n1.\nIn section 127. -\n(a)\nin sub-section (2), in clause (e), the words and\n\t\t\t\tfigures \"other than motor vehicles or trailers, save as\n\t\t\t\tprovided in section 14 of the Bombay Motor Vehicles Tax Act, 1935\n\t\t\t\t(Bombay XXXIV of 1935)\" shall be deleted.\n(b)\nafter sub-section (2), the following sub-section\n\t\t\t\tshall be inserted, namely:-\n\"(2A) Notwithstanding anything contained in\n\t\t\t\tsubsection (2), no tax or toll shall be levied on motor vehicles\n\t\t\t\tsave as provided in section 20 of the Bombay Motor Vehicles Tax\n\t\t\t\tAct, 1958 (Bombay LXV of 1958).\".\n2.\nIn section 142, in sub-section (1), after the\n\t\t\t\twords \"draught or burden in the case of animals\" the\n\t\t\t\tfollowing proviso shall be inserted, namely:- \"Provided\n\t\t\t\tthat no tax shall be levied on motor vehicles save as provided in\n\t\t\t\tsection 20 of the Bombay Motor Vehicles Tax Act, 1958 (Bombay LXV\n\t\t\t\tof 1958).\".\n1950\nII\nThe City of Nagpur Corporation Act, 1948\nIn section 114, to sub-section (2), the\n\t\t\t\tfollowing proviso shall be added at the end, namely:- \"Provided\n\t\t\t\tthat no tax or toll shall be levied on motor vehicles save as\n\t\t\t\tprovided in section 20 of the Bombay Motor Vehicles Tax Act, 1958\n\t\t\t\t(Bombay LXV of 1958).\".\n[* * * * * * * * * ]\n1923\nVI\nThe Bombay Local Boards Act.\nIn section 99, in clause (b), for the brackets,\n\t\t\t\twords and figures \"(other than a toll on vehicles, animals\n\t\t\t\tor persons save as provided in section 14 of the Bombay Motor\n\t\t\t\tVehicles Tax Act, 1935 (Bombay XXXIV of 1935)), the brackets,\n\t\t\t\twords and figures \"(not being a toll on vehicles, animals or\n\t\t\t\tpersons, or a tax on motor vehicles, save as provided in section\n\t\t\t\t20 of the Bombay Motor Vehicles Tax Act, 1958 (Bombay LXV of\n\t\t\t\t1958))\" shall be substituted.\n1923\nVI\nThe Bombay Local Boards Act (as applied to the\n\t\t\t\tKutch area of the State of Bombay under Part C States (Law) Act,\n\t\t\t\t1950 (XXX of 1950)).\nIn section 99, in clause (b), for the brackets\n\t\t\t\tand words \"(other than a toll on vehicles, animals or\n\t\t\t\tpersons)\", the brackets, words and figures \"(not being\n\t\t\t\ta toll on vehicles, animals or persons or a tax on motor\n\t\t\t\tvehicles, save as provided in section 20 of the Bombay Motor\n\t\t\t\tVehicles Tax Act, 1958 (Bombay LXV of 1958))\" shall be\n\t\t\t\tsubstituted.\n1956\nI\nThe Hyderabad District Boards Act, 1955.\n[* * * * * * *]\n1948\nXXX-VIII\nThe Central Provinces and Berar Local Government\n\t\t\t\tAct.\n[* * * * * * * *]\n1956\nXXV\nThe Saurashtra District Panchayat Act.\nIn section 64, in clause (b), for the brackets,\n\t\t\t\twords and figures \"(other than a toll on vehicles, animals,\n\t\t\t\tor persons save as provided in section 74 of the Saurashtra\n\t\t\t\tVehicles Tax Ordinance, 1948 (Sau. Ord. XLIX of 1948))\", the\n\t\t\t\tbrackets, words and figures \"(other than a toll on vehicles,\n\t\t\t\tanimals or persons, or a tax on motor vehicles, save as provided\n\t\t\t\tin section 20 of the Bombay Motor Vehicles Tax Act, 1958 (Bombay\n\t\t\t\tLXV of 1958))\" shall be substituted.\n1925\nXVIII\nThe Bombay Municipal Boroughs Act.\nIn section 73, in sub-section (1)-\n(a)\nin clause (iii), the brackets, words and figures\n\t\t\t\t\"(other than motor vehicles or trailers save as provided in\n\t\t\t\tsection 14 of the Bombay Motor Vehicles Tax Act, 1935 (Bombay\n\t\t\t\tXXXIV of 1935))\" shall be deleted;\n(b)\nin clause (xiv), the brackets, words and figures\n\t\t\t\t\"(not being a toll on motor vehicles and trailers save as\n\t\t\t\tprovided by section 14 of the Bombay Motor Vehicles Tax Act, 1935\n\t\t\t\t(Bombay XXXIV of 1935))\" shall be deleted;\n(c)\nafter clause (xiv), the following proviso shall\n\t\t\t\tbe inserted, namely:-\n\"Provided that no tax or toll shall be\n\t\t\t\tlevied on motor vehicles save as provided in section 20 of the\n\t\t\t\tBombay Motor Vehicles Tax Act, 1958 (Bombay LXV of 1958)\";\n(d)\nfor the words \"Provided that\", the\n\t\t\t\twords \"Provided further that\" shall be substituted.\n1925\nXVIII\nThe Bombay Municipal Boroughs Act (as adapted\n\t\t\t\tand applied to the Saurashtra area of the State of Bombay).\nIn section 73, in sub-section (1),-\n(a)\nin clause (iii), the words and figures \"other\n\t\t\t\tthan motor vehicles or trailers save as provided in section 13 of\n\t\t\t\tthe Saurashtra Motor Vehicles Tax Ordinance, 1948 (Sau. Ord. XLIX\n\t\t\t\tof 1948)\" shall be deleted;\n(b)\nin clause (xiv), the words and figures \"not\n\t\t\t\tbeing a toll on motor vehicles and trailers save as provided by\n\t\t\t\tsection 13 of the Saurashtra Motor Vehicles Tax Ordinance, 1948\n\t\t\t\t(Sau. Ord. XLIX of 1948)\" shall be deleted;\n(c)\nafter clause (xiv), the following proviso shall\n\t\t\t\tbe inserted, namely:- \"Provided that no tax or toll shall\n\t\t\t\tbe levied on motor vehicles save as provided in section 20 of the\n\t\t\t\tBombay Motor Vehicles Tax Act, 1958 (Bombay LXV of 1958).\";\n(d)\nfor the words \"Provided that\", the\n\t\t\t\twords \"Provided further that\" shall be substituted.\n1925\nXVIII\nThe Bombay Municipal Boroughs Act (as applied to\n\t\t\t\tthe Kutch area of the States of Bombay under the Part C State\n\t\t\t\t(Laws) Act, 1950 (XXX of 1950).\nIn section 73, in sub-section (1),-\n(a)\nin clause (iii), the brackets, words and figures\n\t\t\t\t\"other than motor vehicles or trailers save as provided in\n\t\t\t\tsection 14 of the Bombay Motor Vehicles Tax Act, 1958 (Bombay\n\t\t\t\tXXXIV of 1935) shall be deleted;\n(b)\nafter clause (xiv), the following proviso shall\n\t\t\t\tbe inserted, namely:- \"Provided that no tax or toll shall\n\t\t\t\tbe levied on motor vehicles save as provided in section 20 of the\n\t\t\t\tBombay Motor Vehicles Tax Act, 1958 (Bombay LXV of 1958).\";\n(c)\nfor the words \"Provided that\", the\n\t\t\t\twords \"Provided further that\" shall be substituted.\n1901\nIII\nThe Bombay District Municipal Act.\nIn section 59, in sub-section (1),-\n(a)\nin clause (iii), the brackets, words and figures\n\t\t\t\t\"other than motor vehicles or trailers save as provided in\n\t\t\t\tsection 14 of the Bombay Motor Vehicles Tax Act, 1935 (Bombay\n\t\t\t\tXXXIV of 1935) shall be deleted;\n(b)\nin clause (xi), the brackets, words and figures\n\t\t\t\t\"not being a toll on motor vehicles and trailers, save as\n\t\t\t\tprovided by section 14 of the Bombay Motors Vehicles Tax Act,\n\t\t\t\t1935 (Bombay XXXIV of 1935)\" shall be deleted;\n(c)\nafter clause (xi), the following proviso shall\n\t\t\t\tbe inserted, namely:- \"Provided that no tax or toll shall\n\t\t\t\tbe levied on motor vehicles save as provided in section 20 of the\n\t\t\t\tBombay Motor Vehicles Tax Act, 1958 (Bombay LXV of 1958).\".\n(d)\nfor the words \"Provided that\", the\n\t\t\t\twords \"Provided further that\" shall be substituted.\n1901\nIII\nThe Bombay District Municipal Act as applied to\n\t\t\t\tthe Saurashtra area of the State of Bombay.\nIn section 59, in sub-section (1),-\n(a)\nin clause (iii), for the words and figures\n\t\t\t\t\"other than motor vehicles or trailers save as provided in\n\t\t\t\tsection 13 of the Saurashtra Motor Vehicles Tax Ordinance, 1948\n\t\t\t\t(Sau. Ord. XLIX of 1948)\" shall be deleted;\n(b)\nin clause (xi), the brackets, words and figures\n\t\t\t\t\"(not being a toll on motor vehicles and trailers save as\n\t\t\t\tprovided by section 13 of the Saurashtra Motor Vehicles Tax\n\t\t\t\tOrdinance, 1948 (Sau. Ord. XLIX of 1948)\" shall be deleted;\n(c)\nafter clause (xi), the following proviso shall\n\t\t\t\tbe inserted, namely:- \"Provided that no tax or toll shall\n\t\t\t\tbe levied on motor vehicles save as provided in section 20 of the\n\t\t\t\tBombay Motor Vehicles Tax Act, 1958 (Bombay LXV of 1958).\".\n(d)\nfor the words \"Provided that\", the\n\t\t\t\twords \"Provided further that\" shall be substituted.\n1956\nXVIII\nThe Hyderabad District Municipalities Act.\n[* * * * * * ]\n(a)\nIn section 105, to sub-scction (1), the\n\t\t\t\tfollowing proviso shall be added, namely:- \"Provided that\n\t\t\t\tno tax shall be levied on motor vehicles save as provided in\n\t\t\t\tsection 20 of the Bombay Motor Vehicles Tax Act, 1958 (Bombay LXV\n\t\t\t\tof 1958).\".\n(b)\nIn section 107, to sub-section (1), the\n\t\t\t\tfollowing proviso shall be added, namely:- \"Provided\n\t\t\t\tfurther that no toll shall be levied on motor vehicles save as\n\t\t\t\tprovided in section 20 of the Bombay Motor Vehicles Tax Act, 1958\n\t\t\t\t(Bombay LXV of 1958).\".\n1922\nII\nThe Central Provinces and Berar Municipalities\n\t\t\t\tAct.\n[* * * * * * * ]\n1933\nVI\nThe Bombay Village Panchayats Act.\nIn section 89 to sub-section (2), in clause\n\t\t\t\t(vii), for the brackets, words and figures \"(not being a\n\t\t\t\ttoll on motor vehicles or trailers, save as provided by section\n\t\t\t\t14 of the Bombay Motor Vehicles Tax Act, 1935 (Bombay XXXIV of\n\t\t\t\t1935))\", the brackets, words and figures \"(not being a\n\t\t\t\ttax or toll on motor vehicles, save as provided in section 20 of\n\t\t\t\tthe Bombay Motor Vehicles Tax Act, 1958 (Bombay LXV of 1958)\"\n\t\t\t\tshall be substituted.\n1933\nVI\nThe Bombay Village Panchayats Act, 1933, as\n\t\t\t\tapplied to the Kutch area of the State of Bombay.\nIn section 89, for the brackets, words and\n\t\t\t\tfigures \"(not being a toll in motor vehicles or trailers,\n\t\t\t\tsave as provided by section 14 of the Bombay Motor Vehicles Tax\n\t\t\t\tAct, 1935 (Bombay XXXIV of 1935))\", the brackets, words and\n\t\t\t\tfigures \"(not being a tax or toll on motor vehicles, save as\n\t\t\t\tprovided in section 20 of the Bombay Motor Vehicles Tax Act, 1958\n\t\t\t\t(Bombay LXV of 1958))\" shall be substituted.\n1956\nXVII\nThe Hyderabad Gram Panchayats Act.\n[* * * * * * * * * ]\n1947\nI\nThe Central Provinces and Berar Panchayats Act,\n\t\t\t\t1946\n[* * * * * * * * * ]\n1949\nLVII\nThe Saurashtra Gram Panchayat Ordinance.\nIn section 41, to sub-section (1), the following\n\t\t\t\tproviso shall be added, namely:-- \" Provided that no tax\n\t\t\t\tor toll shall be imposed on motor vehicles save as provided in\n\t\t\t\tsection 20 of the Bombay Motor Vehicles Tax Act, 1958 (Bombay LXV\n\t\t\t\tof 1958).\".",
            "footnote": "",
            "is_definition": false,
            "sort_order": 22
        }
    ],
    "metadata": {
        "Act ID": "guj125",
        "Act Number": "Bombay Act No. 65 of 1958",
        "Enactment Date": "1st April, 2017",
        "Act Year": "1958",
        "Short Title": "The Bombay Motor Vehicles Tax Act, 1958",
        "Type": "STATE",
        "Location": "Gujarat"
    },
    "updated_at": "2026-09-29 21:55:19"
}