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State of Gujarat - Section

Section 4 in The Gujarat Motor Vehicles Tax Act, 1958

4. [Payment of tax levied under section 3. [This marginal note was substituted, by Gujarat 9 of 1994, section 5 (2) (w.r.e.f. 01-04-1994).]

(1)[The tax leviable under section 3 in respect of a motor vehicle specified in the First Schedule shall be paid in advance by every registered owner, or any person having possession or control, [of such motor vehicles to which sub-section (1AA) does not apply]],-
[Sr. No. [Substituted by Gujarat Act No. 12 of 2017, dated 31.3.2017.] Description of Vehicles Manner of payment
(i) (a) Vehicles used for hire or reward other thandesignated omnibus registered before the 1-4-2017. Annually or quarterly, at the rates fixed by theState Government under section 3, orlump sumtax specified inthe Third Schedule.
(b) Private Service Vehicle registered before the1-4-2017. Annually or quarterly, at the rates fixed by theState Government under section 3, orlump sumtax specified inthe Third Schedule.
(c) Tractor used for other than agriculture purposeand Construction Equipment Vehicle having unladen weight of whichexceeds 2000 KG but not more than 7500 KG. Annually or quarterly, at the rates fixed by theState Government under section 3, orlump sumtax specified inthe Third Schedule.
(d) Vehicles other than those mentioned above. Annually or quarterly.]
(ii)for one or more quarters, on payment for each such quarter at one-fourth of the annual rate referred to in clause (i) plus ten percentum thereof (hereinafter referred to as the "quarterly rate"), or
(iii)for any period less than a quarter expiring on the last day of the quarter at the quarterly rate aforesaid less one-twelfth of the annual rate of tax for every complete calendar month which has expired during such quarter.
[***] [Sub-section (1AA) which was inserted by Gujarat 20 of 1982, section 3 (2) (w.e.f. 01-05-1982) was deleted by Gujarat 17 of 1987, section 5 (2).]
(1A)[ Notwithstanding anything contained in sub-section (1)-
(a)the tax in respect of [a transport vehicle not being the designated omnibus] brought for use in the State for a temporary period shall be leviable for the whole of the period for which it is to be used or kept for use in the State:
(b)where such vehicle is to be used or kept for use in the State for a period less than a month, the tax shall be leviable at the rate of 4 per cent, of the annual rate for each week or part thereof, subject to a maximum amount equal to the amount of tax leviable for a period of one month under clause (c);
(c)where such vehicle is to be used or kept for use in the State for a period equal to a month or more than a month the tax shall be leviable at the rate specified in clause (i), (ii) or (iii) of sub-section (1) of section 4, according as such period is equal to the period specified in the said clause (i), (ii), or (iii) as the case may be, irrespective of whether such period expires at the end of a quarter or not;
(d)the tax leviable under this sub-section shall be paid within such period and in such manner as may be prescribed.]
(1AA)[ Notwithstanding anything contained in sub-section (1), the tax leviable under section 3 shall be paid in advance by every registered owner or any person having possession or control, of the following categories of vehicle, in the manner specified below, namely:-] [Sub-section (1AA) was inserted by Gujarat 13 of 1995, section 4 (2).]
[No. [Substituted by Gujarat Act No. 12 of 2017, dated 31.3.2017.] Description of Vehicles. Manner of payment.
(a) The Motor Vehicles specified in Clause-III of the First Schedule and registered before the 1-4-2017. Annually or in the case of half yearly, at the rate equal to the one-half of the annual rate plus 10 per cent. thereof orlump sumtax specified in the third Schedule.
(b) In case of designated omnibuses licensed to carry not more than the twelve passengers, registered before the 1-4-2017. Annually or thelump sumtax specified in the Third Schedule.]
[Sub-section (1A) was inserted by Gujarat 1 of 1971, section 3.]
(1AAA)[ Notwithstanding anything contained in entry (b), in the table below subsection (1AA)-
(a)the amount of tax leviable on designated omnibus brought for use in the State for a temporary period not exceeding seven days shall be four per cent of the annual rate of tax per passenger which the designated omnibus is licensed to carry;
(b)where such designated omnibus is to be used or kept for use in the State for a period exceeding seven days, the tax shall be leviable on such vehicle at the rate of one-twelfth of the annual rate of tax for each month or part thereof.]
(1AB)[ (a) The tax leviable under section 3 in respect of a motor vehicle specified in the Second Schedule. [***] [Sub-section (1AB) was inserted by Gujarat 17 of 1987, section 5 (3).]] [Sub-section (1AAA) inserted by Gujarat 9 of 2002, dated 31st March 2002]shall be paid in advance in lump-sum, by every registered owner, or any person having possession or control, of such motor vehicle.
(b)Any motor vehicle which has ceased to be liable to tax under sub-section (2) of section 3B existing before the commencement of the Bombay Motor Vehicles (Gujarat
Amendment) Act, 1987 (Gujarat 17 of 1987), shall continue to be so ceased.
(c)[ The owner or a person in possession or control of a motor vehicle which falls under the First Schedule and is liable to pay tax under section 3 and has become liable to pay tax under the Second Schedule after the commencement of the Bombay Motor Vehicles Tax (Gujarat Amendment) Act, 2010, shall be liable to pay tax in lump sum at such rate as may be notified by the State Government by notification in the Official Gazette, but not exceeding the maximum rates specified in the Second Schedule.] [Amended by Gujarat Act No. 5 of 2010.]
(1ABB)[ Notwithstanding anything contained in this section,-
(i)where any motor vehicle is registered on or after the 1st April, 2007, the registered owner or the person having possession or control of such vehicle shall pay the tax at the rate of one-twelfth of the annual rate of tax per month for the entire period staring from the first day of the month in which the motor vehicle is registered till the end of that year;
[Provided that when the owner or a person in possession or control of a motor vehicle falling under the First Schedule brings his vehicle for the registration after fifteenth day of the month, he shall be liable to pay tax of an amount equal to one day tax of the one-twelfth of the annual rate of tax each day of the remaining period of the month and the above clause shall be applicable from the succeeding month of that month in which the vehicle is brought in for the registration.] [Sub-section (1ABB) inserted by Gujarat 4 of 2007, dated 30th March 2007 (w.e.f 01-04-2007)]
(ii)where any motor vehicle is registered prior to the 1st April, 2007, the registered owner or the person having possession or control of such vehicle shall pay the tax at the rate of one-twelfth of the annual rate of tax per month for the entire period starting from the period from the next day upto which tax has already been paid till the end of the 31st March, 2008.]
(2)[ In calculating the amount of tax due under this section, the fraction of a rupee not exceeding fifty paise shall be ignored and the fraction of a rupee exceeding fifty paise shall be taken as a rupee.] [Sub-section (2) was substituted for the original by Gujarat 10 of 1998, section 5 (2) (w.e.f. 01-08-1998).][Explanation - For the purposes of this section, [sub-section (6) of section 9, subsection (1AA) of section 18] [Explanation added by Gujarat 9 of 2002, dated 31st March 2002] and clause IV in Part I if the First Schedule, the expression "designated omnibus" means an omnibus which is used or kept for use in the State exclusively as contract carriage and includes a sleeper designated omnibus.]