Section 3 in The Gujarat Motor Vehicles Tax Act, 1958
3. Levy of tax.
(1)Subject to the other provisions of this Act, on and from the 1st day of April, 1958, there shall be levied and collected on all motor vehicles used or kept for use in the State, a tax at the rates fixed by the State Government, by notification in the Official Gazette, [but not exceeding the maximum rates specified in the [First, [Second and Third Schedules] [These words were substituted for the words 'but not exceeding the maximum rates specified in the First Schedule' by Gujarat 17 of 1987, section 3 (1).]:[Provided that in the case of any motor vehicles (irrespective of whether they are specified [in [***] [This proviso was substituted by Gujarat 17 of 1987, section 3 (2).] or the First Schedule] or the Second Schedule or the [Second Schedule or Third Schedule] [Substituted for 'Fourth Schedule or Sixth Schedule or Eighth Schedule or Tenth Schedule' by Gujarat 4 of 2007, dated 30th March 2007 (w.e.f 01-04-2007)] kept by a dealer in, or manufacturer of such vehicles, for the purpose of trade, there shall be levied and collected annually such amount of tax [not exceeding Rs. 5000] [Substituted for 'not exceeding Rs. 250' by Gujarat 4 of 2007, dated 30th March 2007 (w.e.f 01-04-2007)] as the State Government may, by notification in the Official Gazette specify on those motor vehicles only which are permitted to be used on the roads in the manner prescribed by rules made under [the Motor Vehicles Act, 1988 (59 of 1988)] [These words and figures were substituted for the words and figures 'the Motor Vehicles Act, 1939' by Gujarat 10 of 1991, section 3 (1) (b) (w.e.f. 01-04-1991).];Provided further that, if the State Government, because of disparity in the rates of tax prevailing in certain areas of the State immediately before the commencement of this Act or for any other reason, is of opinion, that the levy and collection of tax on motor vehicles immediately at a uniform rate throughout the State, is likely to cause undue hardship to owners or persons having possession or control of such vehicles in those areas, or to affect adversely trade and commerce or the development of motor transport and other industries in such areas, the State Government may levy and collect the tax on motor vehicles, or any class thereof at different rates in those areas, so however that by increase or decrease of the rate, of tax annually in those areas, within a period of three years, a uniform rate of tax is levied throughout the State.(1A)[ Notwithstanding anything contained in sub-section (1), a tax in lump sum in respect of a motor vehicle for which lump sum tax has been paid and ownership of such motor vehicle is transferred on sale, shall be payable at such rates as may be specified by the State Government by notification in the Official Gazette, but not exceeding twenty-five percent of the lump sum tax paid. Explanation.- For the purpose of this sub-section, a motor vehicle registered in other State and brought in the State for use permanently, lump sum tax shall be the tax which was payable at the time of registration of such motor vehicle in the State, as if it was a new vehicle.] [Amended by Gujarat Act No. 5 of 2010.](2)Except during any period for which the Taxation Authority has, in the prescribed manner, certified that a motor vehicle was not used or kept for use in the State, the registered owner, or any person having possession or control, of a motor vehicle of which the certificate of registration is current, shall, for the purposes of this Act, be deemed to use or keep such vehicle for use in the State.[****] [Sub-section 3 deleted by Gujarat 9 of 2002, dated 31st March 2002][****] [Section 3A deleted by Gujarat 9 of 2002, dated 31st March 2002]
