Section 6 in The Gujarat Motor Vehicles Tax Act, 1958
6. Tax to be paid along with declaration.
(1)Subject to the provisions of this section, every registered owner or person who has possession or control, of a motor vehicle used or kept for use in the State shall fill up, sign and deliver, in the manner provided in sub-section (4), a declaration, and shall, along with such declaration, pay to the Taxation Authority [the Tax which the Taxation Authority certifies on such declaration to be due] [Substituted for the words 'the tax which he appears by such declaration to be liable to pay' by Gujarat 10 of 1998, section 7 (1) (w.e.f. 01-08-1998).] in respect of such vehicle.[Provided that where the Online payment system is available, the registered owner or person who is in possession or control of a motor vehicle used or kept for use in the State shall fill up self-declaration form which shall have the similar effect of declaration specified as above.] [Inserted by Gujarat Act No. 12 of 2017, dated 31.3.2017.](2)Subject to the provisions of this section, when a motor vehicle used or kept for use in the State, is altered or is proposed to be used in such manner as to render the registered owner, or person who has possession or control, of such vehicle liable to the payment of an [additional tax or a lump sum tax] [Substituted for the words 'additional tax', by Gujarat 10 of 1998, section 7 (2) (a) (w.e.f. 01-08-1998).] under section 7, such owner or person shall fill up, sign and deliver in the manner provided in sub-section (4), an additional declaration and shall, along with such additional declaration (accompanied by [*****] [The words 'the tax token and' were deleted by Gujarat 17 of 1987, section 7 (1).] the certificate of taxation in respect of such motor vehicle), pay to the Taxation Authority [an additional tax or a lump sum tax payable under that section which the Taxation Authority certifies on such declaration to be due] [Substituted for the words 'the additional tax payable under that section, which he appears by such additional declaration to be liable to pay' by Gujarat 10 of 1998, section 7 (2) (b) (w.e.f. 01-08-1998).] shall be substituted; in respect of such vehicle.(3)Such owner, or person shall, at the time of making payment of tax under sub-section (1), or of the additional tax under sub-section (2), produce before the Taxation Authority a valid certificate of insurance, in respect of the vehicle, which complies with the requirements of [Chapter XI of the Motor Vehicles Act, 1988 (59 of 1988)] [Substituted for the words and figures 'Chapter VIII of the Motor Vehicles Act, 1939' by Gujarat 10 of 1991, section 6 (w.e.f. 01-04-1991).],(4)The declaration under sub-section (1), and an additional declaration under sub-section (2), shall be in the prescribed form, containing the prescribed particulars and shall be delivered after being duly filled up and signed, within the prescribed time. The additional declaration shall indicate clearly also the nature of the alteration made in the motor vehicle, or as the case may be, the altered use to which the vehicle is proposed to be put.[***********] [Sub-section (5) was deleted by Gujarat 10 of 1998, section 7 (3) (w.e.f. 01-08-1998).]
