Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 15(1)] [Section 15] [Entire Act] State of Gujarat - Subsection Section 15(1)(b) in The Gujarat Motor Vehicles (Taxation of Passengers) Act, 1958 (b)being an operator, fraudulently evades or allows to be evaded, the payment of any tax due from him; or