Section 20 in The Gujarat Motor Vehicles Tax Act, 1958
20. Bar to levy tolls, etc. on motor vehicles [except in certain exigencies] [These words were added by Gujarat 9 of 1994, section 3(4) (w.r.e.f. 01-04-1994).].
(1)Except as provided in the Bombay Ferries and Inland Vessels Act, 1868 (Bombay 11 of 1868), or that Act as applied to the Kutch area of the [State of Bombay] [These words stand unmodified by the Gujarat Adaptation of Laws (State and Concurrent Subjects) Order, 1960.] [and subject to the provisions of sub-sections (1A), (IB), (1C), (ID), (IE) and (IF)] [These words, brackets, figures and letters were inserted by Gujarat 9 of 1994, section 3(1) (w.r.e.f. 01-04-1994).], [****] [The words and figures 'or the Hyderabad Ferries Act, or the Northern India Ferries Act, 1878' were omitted by the Gujarat Adaptation of Laws (State and Concurrent Subjects) Order, 1960.] on and after the commencement of this Act, no tolls shall be levied and collected-(a)on any vehicle, animal or person by the State Government or by any local board;(b)on any motor vehicle, by any other local authority.(1A)[ Notwithstanding anything contained in sub-section (1) and the provisions of the Tolls on Roads and Bridges Act, 1875 (Bombay Ill of 1875), but subject to che provisions of sub-sections (IB), (1C), (ID), (IE) and (IF), the State Government may levy toll on motor vehicles and trailers drawn by such vehicle passing over-(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(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.Explanation. - For the purposes of this section-(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;(ii)the expression "person" shall include any company or association or body of individuals, whether incorporated or not, or a firm;(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.(1B)The toll leviable under sub-section (1A) shall be levied at such rate, for such period and on such bridges, including an approach road thereto or section of a new road or by-pass, as the State Government may from time to time, by notification in the Official Gazette, declare:Provided that not more than the capital outlay, interest thereon at such rate as the State Government may fix and the expenses of collection of toll shall be levied and collected under this section:Provided further that when the bridge including an approach road thereto or section of a new road or by-pass is constructed, reconstructed, improved or, as the case may be, repaired by a person other than the State Government, not more than the capital outlay, return on investment at such rate as the State Government may fix and the expenses of collection of toll shall be levied and collected under this section.(1C)When the toll leviable under sub-section (1A) on 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,-(i)by the State Government, the State Government itself or through an agent authorised by it in this behalf;(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.(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.(1E)The motor vehicles and trailers drawn by such vehicles liable to pay the toll under sub-section (1A) shall not be allowed to pass over the bridge including an approach road thereto or section of a new road or by-pass unless the toll is paid and the State Government or the agent authorised by the State Government or, as the case may be, by a person referred to in sub-section (1C) shall have power to prevent such vehicles from passing over the bridge.(1F)(a)All motor vehicles and trailers drawn by such vehicles used by or on behalf of the State Government or of the Central Government shall be exempted from the payment of toll.(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.](2)Notwithstanding anything contained in any law for the time being in force, but subject to the provisions of [sub-sections (1), (1A), (IB), (1C), (ID), (IE), (IF)] [These words, brackets, figures and letters were substituted for the words, brackets and figures 'sub-section (1)' by Gujarat 9 of 1994, section 3(3) (w.r.e.f. 01-04-1994).] and this sub-section, no local authority shall, after the commencement of this Act, impose or increase any taxes or motor vehicles:Provided that-(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;(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.
