Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 18(1AA)] [Section 18] [Entire Act] State of Gujarat - Subsection Section 18(1AA)(IB) in The Gujarat Motor Vehicles Tax Act, 1958 (IB)Where penalty is leviable under both sub-sections (1) and (1 A), it shall be levied under sub-section (1A) and not under sub-section (1).]