Section 20(1C) in The Gujarat Motor Vehicles Tax Act, 1958
(1C)When the toll leviable under sub-section (1A) on any bridge including an approach road thereto or section of a new road or by-pass which is constructed, reconstructed, improved or, as the case may be, repaired,-(i)by the State Government, the State Government itself or through an agent authorised by it in this behalf;(ii)by any person, such person or his servants, shall collect the toll on such terms and conditions and in such manner as may be prescribed.
