Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 20(1A)] [Section 20] [Entire Act] State of Gujarat - Subsection Section 20(1A)(ii) in The Gujarat Motor Vehicles Tax Act, 1958 (ii)the expression "person" shall include any company or association or body of individuals, whether incorporated or not, or a firm;