Section 20(1A) in The Gujarat Motor Vehicles Tax Act, 1958
(1A)[ Notwithstanding anything contained in sub-section (1) and the provisions of the Tolls on Roads and Bridges Act, 1875 (Bombay Ill of 1875), but subject to che provisions of sub-sections (IB), (1C), (ID), (IE) and (IF), the State Government may levy toll on motor vehicles and trailers drawn by such vehicle passing over-(a)any bridge including an approach road thereto or section of a new road or by-pass which is constructed, reconstructed, improved or, as the case may be, repaired by the State Government or by any person at his expense after the commencement of the Bombay Motor Vehicles Tax (Gujarat Amendment) Act, 1994 (Gujarat 9 of 1994) and the total capital outlay of construction, reconstruction, improvements or, as the case may be, repairs, of which is not less than fifty lakhs of rupees; or(b)any bridge including an approach road thereto or section of a new road or by-pass, which, in the opinion of the State Government, is of a special service to the public.Explanation. - For the purposes of this section-(i)the expression "capital outlay" shall include the anticipated cost of certain essential ongoings or imminent works like improvements, strengthening, widening, structural repairs and maintenance;(ii)the expression "person" shall include any company or association or body of individuals, whether incorporated or not, or a firm;(iii)for the removal of doubt, it is hereby clarified that the expression `constructed', shall include a bridge including an approach road thereto or section of a new road or by-pass which is ready for use.
