Section 9(1)(a) in The Gujarat Motor Vehicles Tax Act, 1958

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State of Gujarat - Subsection

Section 9(1)(a) in The Gujarat Motor Vehicles Tax Act, 1958

(a)where the tax has been paid in advance at the annual rate, then,-

(i)in respect of a quarter or quarters which have not commenced before the said date, of a sum equal to the difference between the sum paid at the annual rate and the sum which would have been payable at the quarterly rate, for every quarter which has expired before the said date as also for the quarter in which [the certificate of taxation is surrendered] [These words were substituted for the words 'the tax token and certificate of taxation are surrendered', by Gujarat 17 of 1987, section 9(l)(b).], and

(ii)in respect of any unexpired portion of a quarter, in accordance with the provisions of clause (b) of this sub-section as if he had paid the tax for that quarter at the quarterly rate:

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State of Gujarat - Subsection

Section 9(1)(a) in The Gujarat Motor Vehicles Tax Act, 1958