Section 6(3) in The Gujarat Motor Vehicles Tax Act, 1958
(3)Such owner, or person shall, at the time of making payment of tax under sub-section (1), or of the additional tax under sub-section (2), produce before the Taxation Authority a valid certificate of insurance, in respect of the vehicle, which complies with the requirements of [Chapter XI of the Motor Vehicles Act, 1988 (59 of 1988)] [Substituted for the words and figures 'Chapter VIII of the Motor Vehicles Act, 1939' by Gujarat 10 of 1991, section 6 (w.e.f. 01-04-1991).],
