Section 12(1) in GUJARAT CARRIAGE OF GOODS TAXATION ACT, 1962
(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 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. VII of 1962) is an operator may exercise an option under this sub-sec- tion within thirty days from the date of commencement thereof.](1 A) Notwithstanding anything contained in sub-section (1) every operator of a goods vehicle shall have an option of lump sum payment of tax to be exercised as provided in sub-section (2) within ninety days from the date of the commencement of the Gujarat Carriage of Goods Taxation (Amendment) Act. 1964 (Guj.
