Section 12A in The Gujarat Motor Vehicles Tax Act, 1958
12A. [ Restrictions on use of motor vehicles in certain cases. [Sections 12A and 12B were inserted by Gujarat 10 of 1998, section 9 (w.e.f. 01-08-1998).]
- No motor vehicle used or kept for use in the State shall be used on any road in the State where the tax payable in respect of such vehicle remains unpaid for more than thirty days after it has become due under the provisions of this Act, until the tax, penalty and interest, if any, due is paid.
