GUJARAT MOTOR VEHICLES TAX ACT, 1958

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S.1 Short title, extent and commencement

S.2 Definitions

S.3 Levy of tax

S.3(a) Levy and payment of tax on certain omnibuses

S.3(b) Deleted

S.4 Payment of tax levied under section 3

S.5 Issue of receipt and certificate of taxation

S.6 Tax to be paid along with declaration

S.7 Payment of additional tax of lump-sum tax

S.8 Liability to pay arrears of tax of per-sons succeeding to the ownership, possession or control of motor vehicles

S.9 Refund of tax

S.10 Special provisions for fleet owners

S.11 Destination and utilisation of the proceeds of tax

S.12 Arrears of tax recoverable as arrear of land revenue

S.12(a) Restrictions on use of motor vehicles in certain case

S.12(b) Power to seize and detain motor vehicles for non-payment of tax

S.13 Exemption

S.14 Appeal

S.14(a) Revision of orders

S.15 Power of police Officer and the Motor Vehicle Department Officers

S.16 Penalty for possession or control of motor vehicle without payment of tax, for incomplete and untrue declaration, ect.

S.17 Other penalties

S.18 Penalty for non-payment of tax

S.19 Trial of offencess

S.20 Bar to levy tolls, etc.on motor vehicles except in certain exigencies

S.21 Modification of lease

S.22 Protection for bona fide acts

S.23 Power to make rules

S.24 Repeal and savings

S.25 Amendment of certain enactments

Sch.1 FIRST SCHEDULE

Sch.2 SECOND SCHEDULE

Sch.3 THIRD SCHEDULE

Sch.4 FOURTH SCHEDULE

Sch.5 FIFTH SCHEDULE

Sch.6 SIXTH SCHEDULE

Sch.7 SEVENTH SCHEDULE

Sch.8 EIGHTH SCHEDULE

Sch.9 NINTH SCHEDULE

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