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[Cites 0, Cited by 0] [Section 4] [Entire Act]

State of Gujarat - Subsection

Section 4(1) in The Gujarat Motor Vehicles Tax Act, 1958

(1)[The tax leviable under section 3 in respect of a motor vehicle specified in the First Schedule shall be paid in advance by every registered owner, or any person having possession or control, [of such motor vehicles to which sub-section (1AA) does not apply]],-
[Sr. No. [Substituted by Gujarat Act No. 12 of 2017, dated 31.3.2017.] Description of Vehicles Manner of payment
(i) (a) Vehicles used for hire or reward other thandesignated omnibus registered before the 1-4-2017. Annually or quarterly, at the rates fixed by theState Government under section 3, orlump sumtax specified inthe Third Schedule.
(b) Private Service Vehicle registered before the1-4-2017. Annually or quarterly, at the rates fixed by theState Government under section 3, orlump sumtax specified inthe Third Schedule.
(c) Tractor used for other than agriculture purposeand Construction Equipment Vehicle having unladen weight of whichexceeds 2000 KG but not more than 7500 KG. Annually or quarterly, at the rates fixed by theState Government under section 3, orlump sumtax specified inthe Third Schedule.
(d) Vehicles other than those mentioned above. Annually or quarterly.]
(ii)for one or more quarters, on payment for each such quarter at one-fourth of the annual rate referred to in clause (i) plus ten percentum thereof (hereinafter referred to as the "quarterly rate"), or
(iii)for any period less than a quarter expiring on the last day of the quarter at the quarterly rate aforesaid less one-twelfth of the annual rate of tax for every complete calendar month which has expired during such quarter.
[***] [Sub-section (1AA) which was inserted by Gujarat 20 of 1982, section 3 (2) (w.e.f. 01-05-1982) was deleted by Gujarat 17 of 1987, section 5 (2).]