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[Cites 0, Cited by 0] [Section 4] [Entire Act]

State of Gujarat - Subsection

Section 4(1AA) in The Gujarat Motor Vehicles Tax Act, 1958

(1AA)[ Notwithstanding anything contained in sub-section (1), the tax leviable under section 3 shall be paid in advance by every registered owner or any person having possession or control, of the following categories of vehicle, in the manner specified below, namely:-] [Sub-section (1AA) was inserted by Gujarat 13 of 1995, section 4 (2).]
[No. [Substituted by Gujarat Act No. 12 of 2017, dated 31.3.2017.] Description of Vehicles. Manner of payment.
(a) The Motor Vehicles specified in Clause-III of the First Schedule and registered before the 1-4-2017. Annually or in the case of half yearly, at the rate equal to the one-half of the annual rate plus 10 per cent. thereof orlump sumtax specified in the third Schedule.
(b) In case of designated omnibuses licensed to carry not more than the twelve passengers, registered before the 1-4-2017. Annually or thelump sumtax specified in the Third Schedule.]
[Sub-section (1A) was inserted by Gujarat 1 of 1971, section 3.]