Section 142(1) in The Gujarat Provincial Municipal Corporations Act, 1949
(1)Except as hereinafter provided, at tax a rates not exceeding those prescribed by order in writing by the [State] [This word was substituted for the word 'Provincial' by the Adaptation of Laws Order, 1950.] Government in this behalf from time to time shall be levied on vehicles, boats and animals of the descriptions specified in the order, when kept for use in the City for the conveyance of passengers or goods in the case of vehicles and boats and for riding, racing, draught or burden in the case of animals:[Provided that no tax shall be levied on motor vehicles save as provided in section 20 of the Bombay Motor Vehicles Tax Act, 1958 (Bombay LXV of 1958).] [This proviso was inserted by Bombay 65 of 1958, Section 25, Third Schedule.]Explanation. - A vehicle, boat or animal kept outside the limits of the City but regularly used within such limits shall be deemed to be kept for use in the City.
