Section 4(1AAA) in The Gujarat Motor Vehicles Tax Act, 1958
(1AAA)[ Notwithstanding anything contained in entry (b), in the table below subsection (1AA)-(a)the amount of tax leviable on designated omnibus brought for use in the State for a temporary period not exceeding seven days shall be four per cent of the annual rate of tax per passenger which the designated omnibus is licensed to carry;(b)where such designated omnibus is to be used or kept for use in the State for a period exceeding seven days, the tax shall be leviable on such vehicle at the rate of one-twelfth of the annual rate of tax for each month or part thereof.]
