Section 10(4) in The Gujarat Motor Vehicles Tax Act, 1958
(4)The fleet owner shall then fill up and sign a final declaration in the prescribed form, stating the prescribed particulars, on respect of the transport vehicles used or intended to be used by him in the year for which the tax is payable and shall deliver within the prescribed time the final declaration so filled in and signed, to the Taxation Authority. Such declaration shall be accompanied by the certificate of provisional assessment of tax issued by the Taxation Authority for the year, and such other documents as may be prescribed.
