Section 20(1B) in The Gujarat Motor Vehicles Tax Act, 1958
(1B)The toll leviable under sub-section (1A) shall be levied at such rate, for such period and on such bridges, including an approach road thereto or section of a new road or by-pass, as the State Government may from time to time, by notification in the Official Gazette, declare:Provided that not more than the capital outlay, interest thereon at such rate as the State Government may fix and the expenses of collection of toll shall be levied and collected under this section:Provided further that when the bridge including an approach road thereto or section of a new road or by-pass is constructed, reconstructed, improved or, as the case may be, repaired by a person other than the State Government, not more than the capital outlay, return on investment at such rate as the State Government may fix and the expenses of collection of toll shall be levied and collected under this section.
