Section 20(2) in The Gujarat Motor Vehicles Tax Act, 1958
(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.
