Section 18(1AA) in The Gujarat Motor Vehicles Tax Act, 1958
(1AA)[ Where a register owner or any person in possession or control of an omnibus who is required to use or to keep for use such omnibus for the purpose for which it is registered is found using such omnibus other than that purpose, the Taxation Authority may levy a penalty equal to the monthly instalment of tax for that month payable in respect of the designated omnibus.] [Sub-sections (1A) and (IB) inserted by Gujarat 9 of 2002, dated 31st March 2002](IB)Where penalty is leviable under both sub-sections (1) and (1 A), it shall be levied under sub-section (1A) and not under sub-section (1).]
