Section 3(1) in Gujarat Carriage of Goods Taxation (Amendment) Act, 1962
(1)for sub-section, (1), the following sub-section shall be and shall be deemed always to have been substituted, namely:-"(1) Notwithstanding anything elsewhere contained in this Act, where the total payload of the goods vehicles of an operator does not exceed 35 metric tonnes and the total number of goods vehicles operated by the operator does not exceed four, such operator shall have an option of lump sum payment of tax to be exercised as provided in sub-section (2) within two months from the date of the commencement of this Act; and any person who becomes such an operator on a day after the said date may exercise such option within two months of such day:Provided that a person, who on the date of the commencement of the Gujarat Carriage of Goods Taxation (Amendment) Act, 1962 (Guj. Act No. VII of 163) is an operator, may exercise an option under this sub-section within thirty days from the date of commencement thereof."
