Section 3(2) in The Gujarat Motor Vehicles Tax Act, 1958
(2)Except during any period for which the Taxation Authority has, in the prescribed manner, certified that a motor vehicle was not used or kept for use in the State, the registered owner, or any person having possession or control, of a motor vehicle of which the certificate of registration is current, shall, for the purposes of this Act, be deemed to use or keep such vehicle for use in the State.[****] [Sub-section 3 deleted by Gujarat 9 of 2002, dated 31st March 2002][****] [Section 3A deleted by Gujarat 9 of 2002, dated 31st March 2002]
