Section 20(1) in The Gujarat Motor Vehicles Tax Act, 1958
(1)Except as provided in the Bombay Ferries and Inland Vessels Act, 1868 (Bombay 11 of 1868), or that Act as applied to the Kutch area of the [State of Bombay] [These words stand unmodified by the Gujarat Adaptation of Laws (State and Concurrent Subjects) Order, 1960.] [and subject to the provisions of sub-sections (1A), (IB), (1C), (ID), (IE) and (IF)] [These words, brackets, figures and letters were inserted by Gujarat 9 of 1994, section 3(1) (w.r.e.f. 01-04-1994).], [****] [The words and figures 'or the Hyderabad Ferries Act, or the Northern India Ferries Act, 1878' were omitted by the Gujarat Adaptation of Laws (State and Concurrent Subjects) Order, 1960.] on and after the commencement of this Act, no tolls shall be levied and collected-(a)on any vehicle, animal or person by the State Government or by any local board;(b)on any motor vehicle, by any other local authority.
