Section 6(2) in The Gujarat Motor Vehicles Tax Act, 1958
(2)Subject to the provisions of this section, when a motor vehicle used or kept for use in the State, is altered or is proposed to be used in such manner as to render the registered owner, or person who has possession or control, of such vehicle liable to the payment of an [additional tax or a lump sum tax] [Substituted for the words 'additional tax', by Gujarat 10 of 1998, section 7 (2) (a) (w.e.f. 01-08-1998).] under section 7, such owner or person shall fill up, sign and deliver in the manner provided in sub-section (4), an additional declaration and shall, along with such additional declaration (accompanied by [*****] [The words 'the tax token and' were deleted by Gujarat 17 of 1987, section 7 (1).] the certificate of taxation in respect of such motor vehicle), pay to the Taxation Authority [an additional tax or a lump sum tax payable under that section which the Taxation Authority certifies on such declaration to be due] [Substituted for the words 'the additional tax payable under that section, which he appears by such additional declaration to be liable to pay' by Gujarat 10 of 1998, section 7 (2) (b) (w.e.f. 01-08-1998).] shall be substituted; in respect of such vehicle.
