Section 5 in The Gujarat Motor Vehicles Tax Act, 1958
5. Issue of [receipt] [Substituted for the words 'tax token' by Gujarat 10 of 1998, section 6 (2) (w.e.f. 01-08-1998).] and certificate of taxation.
(1)When the tax leviable [under this Act] [Substituted for the words and figure 'under section 3', by Gujarat 10 of 1998, section 6 (w.e.f. 01-08-1998).] in respect of any motor vehicle is paid, the Taxation Authority shall issue, to the person paying the tax,-(a)[a receipt] [Substituted for the words 'a token' by Gujarat 17 of 1987, section 6 (1).], in the prescribed form, indicating therein that such tax has been paid, and(b)a certificate of taxation, in the prescribed form, indicating therein the rate at which the tax is leviable and the period for which the tax has been paid.(2)Where a certificate of taxation has already been issued in respect of such motor vehicle, the Taxation Authority shall, on payment of tax as aforesaid cause to be made in the certificate of taxation an entry of any such payment.
