Section 3(1A) in The Gujarat Motor Vehicles Tax Act, 1958
(1A)[ Notwithstanding anything contained in sub-section (1), a tax in lump sum in respect of a motor vehicle for which lump sum tax has been paid and ownership of such motor vehicle is transferred on sale, shall be payable at such rates as may be specified by the State Government by notification in the Official Gazette, but not exceeding twenty-five percent of the lump sum tax paid. Explanation.- For the purpose of this sub-section, a motor vehicle registered in other State and brought in the State for use permanently, lump sum tax shall be the tax which was payable at the time of registration of such motor vehicle in the State, as if it was a new vehicle.] [Amended by Gujarat Act No. 5 of 2010.]
