Section 3(1) in The Gujarat Motor Vehicles Tax Act, 1958
(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.
