Section 4(1AB) in The Gujarat Motor Vehicles Tax Act, 1958
(1AB)[ (a) The tax leviable under section 3 in respect of a motor vehicle specified in the Second Schedule. [***] [Sub-section (1AB) was inserted by Gujarat 17 of 1987, section 5 (3).]] [Sub-section (1AAA) inserted by Gujarat 9 of 2002, dated 31st March 2002]shall be paid in advance in lump-sum, by every registered owner, or any person having possession or control, of such motor vehicle.(b)Any motor vehicle which has ceased to be liable to tax under sub-section (2) of section 3B existing before the commencement of the Bombay Motor Vehicles (GujaratAmendment) Act, 1987 (Gujarat 17 of 1987), shall continue to be so ceased.(c)[ The owner or a person in possession or control of a motor vehicle which falls under the First Schedule and is liable to pay tax under section 3 and has become liable to pay tax under the Second Schedule after the commencement of the Bombay Motor Vehicles Tax (Gujarat Amendment) Act, 2010, shall be liable to pay tax in lump sum at such rate as may be notified by the State Government by notification in the Official Gazette, but not exceeding the maximum rates specified in the Second Schedule.] [Amended by Gujarat Act No. 5 of 2010.]
