Section 4(1ABB) in The Gujarat Motor Vehicles Tax Act, 1958
(1ABB)[ Notwithstanding anything contained in this section,-(i)where any motor vehicle is registered on or after the 1st April, 2007, the registered owner or the person having possession or control of such vehicle shall pay the tax at the rate of one-twelfth of the annual rate of tax per month for the entire period staring from the first day of the month in which the motor vehicle is registered till the end of that year;[Provided that when the owner or a person in possession or control of a motor vehicle falling under the First Schedule brings his vehicle for the registration after fifteenth day of the month, he shall be liable to pay tax of an amount equal to one day tax of the one-twelfth of the annual rate of tax each day of the remaining period of the month and the above clause shall be applicable from the succeeding month of that month in which the vehicle is brought in for the registration.] [Sub-section (1ABB) inserted by Gujarat 4 of 2007, dated 30th March 2007 (w.e.f 01-04-2007)](ii)where any motor vehicle is registered prior to the 1st April, 2007, the registered owner or the person having possession or control of such vehicle shall pay the tax at the rate of one-twelfth of the annual rate of tax per month for the entire period starting from the period from the next day upto which tax has already been paid till the end of the 31st March, 2008.]
