Section 4(1A) in The Gujarat Motor Vehicles Tax Act, 1958
(1A)[ Notwithstanding anything contained in sub-section (1)-(a)the tax in respect of [a transport vehicle not being the designated omnibus] brought for use in the State for a temporary period shall be leviable for the whole of the period for which it is to be used or kept for use in the State:(b)where such vehicle is to be used or kept for use in the State for a period less than a month, the tax shall be leviable at the rate of 4 per cent, of the annual rate for each week or part thereof, subject to a maximum amount equal to the amount of tax leviable for a period of one month under clause (c);(c)where such vehicle is to be used or kept for use in the State for a period equal to a month or more than a month the tax shall be leviable at the rate specified in clause (i), (ii) or (iii) of sub-section (1) of section 4, according as such period is equal to the period specified in the said clause (i), (ii), or (iii) as the case may be, irrespective of whether such period expires at the end of a quarter or not;(d)the tax leviable under this sub-section shall be paid within such period and in such manner as may be prescribed.]
