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

{
    "id": 16715,
    "slug": "the-bombay-motor-vehicles-taxation-of-passengers-act-1958",
    "title": "The Bombay Motor Vehicles (Taxation of Passengers) Act, 1958",
    "short_title": "The Bombay Motor Vehicles (Taxation of Passengers) Act, 1958",
    "act_number": "Bombay Act No. 67 of 1958",
    "act_year": 1958,
    "act_type": "STATE",
    "location": "Gujarat",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "The Bombay Motor Vehicles (Taxation of Passengers) Act, 1958",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "1. Short title, extent and Commencement.",
            "chapter": null,
            "content": "Object & Reasons 6\n1[Statement of Objects and Reasons.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "2. Definitions.",
            "chapter": null,
            "content": "(1) \"fleet owner\" means an operator holding a permit for one hundred or more stage carriages.\n(2) \"month\" means a calendar month;\n(3) \"municipal area\" means an area specified in the Schedule.\n[(3A) \"new capital area\" means the area comprised in the new capital within the meaning of clause (c) of section 2 of the Gujarat New Capital (Periphery) Control Act, 1960; (Gujarat X of 1960)]",
            "footnote": "",
            "is_definition": true,
            "sort_order": 1
        },
        {
            "number": "3",
            "title": "3. Levy of taxes on passengers carried by stage carriages.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "3A",
            "title": "3A. Levy of additional tax on passengers carried by stage carriages.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "4",
            "title": "4. Submission of returns.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "5",
            "title": "5. Tax to be paid every month into Government treasury.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "6",
            "title": "6. Procedure where no returns are submitted, etc.",
            "chapter": null,
            "content": "(a) where no returns have been submitted by the operator in respect of any stage carriage for any Months or portion thereof, or\n(b) where the returns submitted by the operator in respect of any stage carriage for any month or portion thereof appear to the Tax Officer to be incorrect or incomplete.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "7",
            "title": "7. Fares escaping assessment.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "8",
            "title": "8. Penalty for non-payment of tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "9",
            "title": "9. Recovery of tax, etc.",
            "chapter": null,
            "content": "[9A. Liability of operator to pay interest.\n(a) on the outstanding sum of the tax payable in pursuance of section 5, from the date prescribed under that section for the payment of such tax, and\n(b) on the outstanding sum of the tax payable in pursuance of section 6 or section 7, from the day next after the expiry of the period of fifteen days referred to in sub-section (2) of section 9, until the date of such payment:\n[9AA. Refund of excess payment.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "10",
            "title": "10. Restrictions on the use of stage carriages in certain cases.",
            "chapter": null,
            "content": "(a) in case any [tax or penalty or interest] payable in respect thereof remains unpaid for more than fifteen days after the notice of demand referred to in [section 9 or section 9A] has been served on the operator, until such [tax penalty or interest] is paid, or\n(b) in case the returns required by section 4 have not been submitted, if daily returns are required, for more than seven days, and if returns at less frequent intervals have been prescribed, for such number of times and during such period as may be prescribed, until the returns are submitted:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "11",
            "title": "11. Appeal against demand.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "12",
            "title": "12. Maintenance of accounts and registers.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "13",
            "title": "13. Power to order production of accounts.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        },
        {
            "number": "14",
            "title": "14. Powers of entry and inspection.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 14
        },
        {
            "number": "15",
            "title": "15. Offences and penalties and competent court.",
            "chapter": null,
            "content": "(a) being an operator, submits or allows to be submitted an incorrect or incomplete return under section 4 or fails to submit a return as required under that section; or\n(b) being an operator, fraudulently evades or allows to be evaded, the payment of any tax due from him; or\n(c) being an operator, fraudulently makes or allows to make any wrong entry in, or fraudulently omits or allows to be omitted any entry from, any statement submitted, or any accounts or register maintained, by him; or\n(d) wilfully acts in contravention of any of the provisions of this Act or any rules made thereunder or any lawful orders passed in accordance therewith;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 15
        },
        {
            "number": "16",
            "title": "16. Offences by companies.",
            "chapter": null,
            "content": "Explanation.\n(a) \"company\" means a body corporate, and includes a firm or other association of individuals; and\n(b) \"director\" in relation to a firm means a partner in the firm.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 16
        },
        {
            "number": "17",
            "title": "17. Composition of offences.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 17
        },
        {
            "number": "18",
            "title": "18. Officers to be public servants.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 18
        },
        {
            "number": "19",
            "title": "19. Bar of certain proceedings.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 19
        },
        {
            "number": "20",
            "title": "20. Limitation for suits and prosecutions.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "21",
            "title": "21. Power to exempt certain passengers, from payment of tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 21
        },
        {
            "number": "22",
            "title": "22. Power to make rules.",
            "chapter": null,
            "content": "(a) the officer to receive returns under Section 4 and the intervals, if any, at which returns under that section shall be submitted and the period within which and the manner in which such officer shall forward the return to the Tax Officer,\n(b) the maintenance of accounts and registers and the submission of returns and statements by operators;\n(c) the manner of serving notices of demand under this Act;\n(d) the duties and powers of officers appointed for the purpose of enforcing the provisions of this Act;\n(e) the authority to which an appeal may be preferred under subsection (1) of section 11;\n(f) generally regulating the procedure to be followed and the forms to be adopted in proceedings under this Act;\n(g) any other matter which is required or allowed by this Act to be prescribed.\nSchedule\n( See Section 2)\n( See Section 2)",
            "footnote": "",
            "is_definition": false,
            "sort_order": 22
        }
    ],
    "metadata": {
        "Act ID": "Last Updated 13th June, 2019 [guj124]",
        "Act Number": "Bombay Act No. 67 of 1958",
        "Enactment Date": "",
        "Act Year": "1958",
        "Short Title": "The Bombay Motor Vehicles (Taxation of Passengers) Act, 1958",
        "Type": "STATE",
        "Location": "Gujarat"
    },
    "updated_at": "2026-09-29 21:55:19"
}