Section 12 in The Gujarat Motor Vehicles Tax Act, 1958
12. Arrears of tax recoverable as arrear of land revenue.
- Any [tax, penalty or interest] [Substituted for 'tax' by Gujarat 16 of 2003, dated 31st March 2003 (w.e.f 01-04-2003)] due, and not paid as provided by or under this Act shall, subject to the other provisions of this Act, be recoverable in the same manner as an arrear of land revenue.
