Section 6(1) in The Gujarat Motor Vehicles Tax Act, 1958
(1)Subject to the provisions of this section, every registered owner or person who has possession or control, of a motor vehicle used or kept for use in the State shall fill up, sign and deliver, in the manner provided in sub-section (4), a declaration, and shall, along with such declaration, pay to the Taxation Authority [the Tax which the Taxation Authority certifies on such declaration to be due] [Substituted for the words 'the tax which he appears by such declaration to be liable to pay' by Gujarat 10 of 1998, section 7 (1) (w.e.f. 01-08-1998).] in respect of such vehicle.[Provided that where the Online payment system is available, the registered owner or person who is in possession or control of a motor vehicle used or kept for use in the State shall fill up self-declaration form which shall have the similar effect of declaration specified as above.] [Inserted by Gujarat Act No. 12 of 2017, dated 31.3.2017.]
