Section 6 in GUJARAT CARRIAGE OF GOODS TAXATION ACT, 1962
6. Submission of returns :-
(1)In respect of every goods vehicle, its operator shall deliver or cause to be delivered to the Taxation Officer or such prescribed officer as the Taxation Officer may specify a return in the prescribed form and manner either daily or at such intervals or at such times as may be prescribed.(2)Different times or intervals or both may be prescribed in respect of different classes of goods vehicles, and special rules may be made for the purpose of sub-section (1) for fleet owners.(3)The prescribed officer shall on receipt of a return forward it to= the Taxation Officer within the prescribed time and in the prescribed manner.
