Section 7(b) in The Gujarat Motor Vehicles Tax Act, 1958
(b)lump sum tax is payable, with reference to the rates fixed by the State Government under section 3, having regard to the maximum rates specified in the [Second Schedule], the registered owner or person who is in possession or control, of such vehicle shall,-(i)in the case where clause (a) applies pay for the unexpired portion of such period since the vehicle is altered or proposed to be used an additional tax of a sum equal to the difference between the amount of tax payable for such unexpired portion at a higher rate and the rate at which tax was paid before the alteration or use of the vehicle for that portion,(ii)in the case where clause (b) applies pay such lump sum tax at the rates fixed by the State Government under section 3 having regard to the maximum rates specified in the [Second Schedule or the Third Schedule.] [Substituted for 'Third Schedule' by Gujarat 4 of 2007, dated 30th March 2007 (w.e.f 01-04-2007)]
