Section 10(5) in The Gujarat Motor Vehicles Tax Act, 1958
(5)On receipt of such final declaration, the Taxation Authority shall verify the number of transport vehicles used or kept for use by the fleet owner during the year for which the tax is payable, the licensed carrying capacity in the case of stage carriages and contract carriages, the registered laden weight in the case of goods vehicles, the unladen weight in the case of other transport vehicles, and such other particulars as may be deemed necessary, and shall finally determine the amount of tax leviable at the rates fixed under sub-section (1) of section 3 on the transport vehicles of such fleet owner, and communicate the same to the fleet owner by issuing a certificate of final assessment of tax for that year, in such form as may be prescribed.
