GUJARAT MOTOR VEHICLES TAX ACT, 1958
(1) This Act may be called the 2[Gujarat] Motor Vehicles Tax Act, 1958.
(2) It extends to the whole of the 1[State of Gujarat].
(3) It shall be deemed to have come into force on the 1st day of April, 1958.
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1. These words were substituted for the words "State of Bombay" by the Gujarat Adaptation of Laws (State and Concurrent Subjects) Order, 1960.
2. Substituted by the Gujarat short title (Amendment) Act, 2011 w.e.f. 01.05.1960 for the following : - "Bombay"
In this Act, unless the context otherwise requires-
(1) "certificate of taxation" means a certificate, issued under section 5, indicating therein the rate at which the tax is leviable, and the periods for which the tax has been paid;
1[(1A) "cost of vehicle", in relation to-
(a) a vehicle manufactured in India means the ex-factory price of the vehicle as shown in the invoice of the vehicle issued either by the manufacturer or the dealer of the vehicle and
(b) a vehicle imported into India means value of vehicle as assessable under the Customs Act, 1962 and endorsed as such in the Bill of .' Entry under that Act;
(2) "fleet owner" means a person who is the registered owner of a fleet of one hundred or more
(1) Subject to the other provisions of this Act, on and from the 1st day of April 1958, there shall be levied and collected on all motor vehicles used or kept for use in the State, a tax at the rates fixed by the State Government, by notification in the Official Gazette,1[but not exceeding the maximum rates specified in the2[First, Second, Third,3[ Fourth, Fifth, Sixth and Seventh] Schedules] ]:
4[Provided that in the case of any motor vehicles (irrespective of whether they are specified5[in section 3A or the First Schedule] or the Second Schedule6[or the Forth Schedule]7[or Sixth Schedule]) kept by a dealer in, or manufacturer of such vehicles, for the purpose of trade, there shall be levied and collected annually such amount of tax not exceeding Rs. 250 as the State Government may, by notification in the Official Gazette specify on those motor vehicles only which are permitted to
1[2[3A. Levy and payment of tax on certain omnibuses
(1) On and from the 1st day of April, 1991, there shall be levied and collected on all omnibuses which are used or kept for use in the State exclusively as contract ' carriages( hereinafter in this section and sub-section 1A) of section 4 referred to as the designated omnibuses) a tax at the rates specified in the table below : -
1 [TABLE
Description of Designated omnibuses
Annual rate of tax
1.(a) Ordinary designated omnibuses permitted to be carried not more than twenty passengers.
2 [Rs. 2,700] per passenger permitted to be carried.
(b) Ordinary designated omn
[Levy of life tax.]] Deleted by Guj. of 1987 section 4.]
1[4. Payment of tax levied under section 3
(1)2[The tax leviable under section 3 in respect of a motor vehicle specified in the First Scheduled shall be paid in advance by every registered owner, or any person having possession or control,3[of such motor vehicles to which sub-section (IAA) does not apply]],-
(i) annually, at the rates fixed by the State Government under section 3 (hereinafter referred to as the "annual rate" ), or
(ii) for one or more quarters, on payment for each such quarter at one-fourth of the annual rate referred to in clause (i) plus ten percentum thereof (hereinafter referred to as the "quarterly rate"), or (iii) for any period less than a quarter expiring on the last day of the quarter, at the quarterly rate aforesaid less one-twelfth of the annual rate of the tax for
1 [5. Issue of receipt and certificate of taxation
(1) When the tax leviable 2 [under this Act] in respect of any motor vehicle is paid, the Taxation Authority shall issue, to the person paying the tax,-
(a) 3 [a receipt], in the prescribed form, indicating therein that such tax has been paid, and
(b) a certificate of taxation, in the prescribed form, indicating therein the rate at which the tax is leviable and the period for which the tax has been paid.
(2) Where a certificate of taxation has already been issued in respect of such motor vehicle, the Taxation Authority shall, on payment of tax as aforesaid cause to be made in the certificate of taxation an entry of any such payment.
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(1) Subject to the provisions of this section every registered owner, or person who has possession or control, of a motor vehicle used or kept for use in the State shall fill up, sign and deliver, in the manner provided in sub-section(4), a declaration, and shall, along with such declaration, pay to the Taxation Authority1[the tax which the Taxation Authority certifies on such declaration to be due] in respect of such vehicle.
(2) Subject to the provisions of this section, when a motor vehicle used or kept for use in the State, is altered or is proposed to be used in such manner as to render the registered owner, or person who has possession or control, of such vehicle liable to the payment of an2[additional tax or a lump sum tax] under section 7, such owner or person shall fill up, sign and deliver in the manner provided in sub-section(4) an addinational declaration and shall, alo
1[7. Payment of additional tax of lump-sum tax
Where any motor vehicle specified in the First Schedule, in respect of which a tax, for any period has been paid, is altered during such period or proposed to be used during such period in such manner, as to cause the vehicle to become a vehicle in respect of which,-
(a) a higher rate of tax is payable with reference to the rates fixed by the State Government under section 3, having regard to the maximum rates specified in the First Schedule, or
(b) lump sum tax is payable with reference to the rates fixed by the State Government under section 3, having regard to the maximum rates specified in the Third Schedule,the registered owner or person who is in possession or control, of such vehicle shall,-
(i)
(1) If the tax leviable in respect of any motor vehicle remains unpaid by any person liable for the payment thereof, and such person before having paid the tax has transferred the ownership of such vehicle or has ceased to be in possession or control of such vehicle, the persons to whom the ownership of the vehicle has been transferred or the person who has possession or control of such vehicle shall also be liable to pay the said tax to the Taxation Authority.
(2) Nothing contained in this section shall be deemed to affect the liability to pay the said tax, of the person who has transferred the ownership or has ceased to be in possession or control of such vehicle.
(1) 1 [Where any person who has paid the tax in advance in respect of a motor vehicle specified in the First Schedule, produces a certificate singned by a Taxation Authority stating that the certificate of taxation issued in respect of such vehicle has been surrendered] on the date specified in such certificate(herein referred to as "the said date"), such person shall, on an application made in that behalf, and subject to such conditions as the State Government may notify in this behalf in the Official Gazette, be entitled to a refund,-
(a) where the tax has been paid in advance at the annual rate, then,-
(i) in respect of a quarter or quarters which have not commenced before the said date, of a sum equal to the difference between the sum paid at the annual rate and the sum which would have been payable at the quarterly rate, for every q
In the case of a fleet owner, the provisions of sections 3, 4, 5, 6 and 9 shall, so far as may be, apply subject to the following modifications, namely :-
(1) In order to determine the amount of tax payable by a fleet owner in any year, before the commencement of such year the fleet owner shall first make and deliver to the Taxation Authority a preliminary declaration in the prescribed form stating the prescribed particulars in respect of all transport vehicles used or kept for use by him in the State in February of the year immediately preceding the year for which such declaration is made, or on any day of that month. Such declaration shall be accompanied by a certificate of final assessment of tax(if any) issued by the Taxation Authority for such previous year, and such other documents as may be prescribed.
(2) On receipt of such preli
1[* * * * * * * * * * * *]
(2) The State Government shall,2* * * * * * *
(a) continue to pay annually to each local authority, a sum equal to the amount which was being paid to such local authority immediately before the commencement of this Act under the provisions of the Bombay Motor Vehicles Tax Act, 1935;
3*********
(b) pay annually to each local board which at the commencement of this Act was levying tolls on vehicles or animals or persons and to any other local authority which at such commencement was levying or collecting tolls or motor vehicles and trailers a sum determined by the State Government, after consulting the local board or local authority concerned, as representing the net average annual income of such local board or local authori
Any tax due, and not paid as provided by or under this Act shall, subject to the other provisions of this Act, be recoverable in the same manner as an arrear of land revenue.
1[12A. Restrictions on use of motor vehicles in certain chase
No motor vehicle used or kept for use in the State shall be used on any road in the State where the tax payable in respect of such vehicle remains unpaid for more than thirty days after it has become due under the provisions of this Act, until the tax, penalty and interest, if any, due is paid.
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1. Sections 12A and 12B were inserted by Gujarat 10 of 1998, Section 9.
Without prejudice to the provisions of sections 12, 12 A and 16 where any tax due under this Act in respect of any vehicle has not been paid, an officer not below the rank of an Inspector of Motor Vehicles or an Inspector of Police, as the State Government may empower in this behalf, seize and detain such vehicle and for this purpose, take or cause to be taken all steps as he may consider necessary for the proper maintenance and safe custody of the vehicle until the tax, penalty and interest, if any, due in respect of such vehicle and charges for the custody and maintenance of vehicle, is paid.]
(1) All motor vehicles designed and used solely for agricultural operations on farms or farm lands, shall be exempt from the payment of the tax.
(2) The State Government may, subject to the provisions of any rules made . in that behalf, by notification in the Official Gazette, exempt either totally or partially any class of motor Vehicles other than those falling under sub-section(1), or any motor vehicles belonging to any class of persons, from the payment of the tax,
1[(3) All notifications issued under sub-section(2) shall be laid for not less than thirty days before the State Legislature as soon as possible after they are made, and shall be subject to rescission by the Legislature or to such modifications as the State Legislature may make during the session in which they are so laid or the session immediately following.(4) Any resci
(1) "Any person, who is aggrieved by any order of a Taxation Authority, may file an appeal before such person or authority, in such manner, within such time, and on payment of such fees, as may be prescribed. (2) The appeal shall be heard and decided in such manner as may be prescribed.
1[14A. Revision of orders
(1) The State Government may of its own motion or on the application of any aggrieved person call for and examine the record of any proceeding under this Act for the purpose of satisfying itself as to the legality or propriety of any order passed therein by the Taxation Authority or by the person or authority referred to in sub-section(1) of section 14, and if it shall appear to it that any order passed therein requires to be modified, annulled, or reversed, it may, after giving the person affected by, or interested in, such order, an opportunity of being heared and after making, or causing to be made, such inquiry as it deems necessary, pass such order thereon as the circumstances of the case justify, including an order directing fresh proceedings :
Provided that to record of any proceeding of a Taxation Author
Any police officer, or officer of the Motor Vehicles Department, in uniform, not below such rank as may be prescribed by the State Government in this behalf, may-
(a) enter, at any time between sunrise and sunset, any premises where he has reason to believe that a motor vehicle is kept, or
(b) require the driver of any motor vehicle in any public place to stop such vehicle and cause it to remain stationary so long as may reasonably be necessary, for the purpose of satisfying himself that the amount of the tax due in accordance with the provisions of this Act, in respect of such vehicles, has been paid.
(1) Whoever, -
1[ * * * * * * * * * * ]
(b) delivers a declaration or additional declaration wherein the particulars required by or under this Act, to be therein set forth are not fully and truly stated, or
(c) obstructs any officer in the exercise of the powers conferred by clause(a) of section 15 or fails to stop the moter vehicle when required so to do by such officer under clause(b) of that section,shall, on conviction, be punished-
(i) with fine which shall not be less than a sum equal to the quarterly tax payable in respect of such vehicle, and which may extend to a sum equal to the annual tax payable in respect of such vehicle; and
(ii) in the event of such person having been previously convicted o
Whoever contravenes any of the provisions of this Act, if no other penalty is elsewhere provided therein for such a contravention, shall on conviction, be punished with fine which may extend to one hundred rupees, and in the event of such person having been previously convicted of an offence under this Act, with fine which may extend to two hundred rupees.
1[18. Penalty for non-payment of tax
(1) Where the whole or any portion of the tax due in accordance with the provisions of this Act in respect of any motor vehicle for any period or part thereof has not been paid in time by the person liable for the payment thereof, the Taxation Authority may levy, in addition to the tax so due, a penalty not exceeding 25 percent, of the amount of tax2[so due].
(2) The amount of penalty levied under sub-section (1) shall, unless it is paid within the prescribed time, be recoverable in the same manner as an arrear of land revenue.]
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1. Section 18 was substituted for the original, by Guj 1 of 1971, Section 5. Section 18 was substituted for the original, by Guj. 1 of 1971, Section 5.
No court inferior to that of1* * * * * a magistrate of the Second Class shall try an offence punishable under this Act.
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1. The words "a Presidency Magistrate or" were omitted by the Gujarat Adoptation of Laws (State and Concurrent Subjects) Order, 1960.
1 [20. Bar to levy tolls, etc.on motor vehicles except in certain exigencies
(1) Except as provided in, the Bombay Ferries and Inland Vessels Act, 1868, or that Act as applied to the Kutch area of the 2 [State of Bombay] 3 [and subject to the provisions of sub-sections (1A), (1B),(1C), (1D), (1E) and (1F)], 4 * * * * * *on and after the commencement of this Act, no tolls shall be levied and collected-
(a) on any vehicle, animal or person by the State Government or by any local board,
(b) on any motor vehicle, by any other local authority.
5 [(1A) Notwithstanding any ting contained in sub-section (1) and the provisions of the Tolls on Roads and Bridges Act, 1875, but subject to the provisions of sub-sections (1B), (1C), (1D), (1E)and (1F), the State
(1) Where, before the commencement of this Act, the collection of tolls has been leased to any person under any law (other than the Bombay Ferries and Inland Vessels Act, 1868 or that Act as applied to the Kutch area of the1[State of Bombay],2* * * * *), for the time being in force, and the lease relates wholly or in part to any period subsequent to the commencement of this Act, the amount which the lessee has contracted to pay to the local authority concerned or to the State Government shall be reduced by the amount of the loss suffered by him in consequence of this Act having come into force.
(2) If the lessee and the local authority are unable to agree as to the amount of such loss, or if any other dispute arises between them as to the effect of this Act on the contract of lease, such dispute shall be decided by the Collector of the District, and any such dispute arising betwee
No prosecution, suit or other proceeding shall lie against any person for anything in good faith done or intended to be done under this Act.
(1) The State Government may, subject to the condition of previous publication,make rules for carrying out the purposes of this Act.
(2) In particular, and without prejudice to the generality of the foregoing provision, the State Government may make rules for all or any of the following matters, namely:-
1 [(a) to prescribe the manner of certifying under sub-section (2) ofsection 3;]
2 [(b) to prescribe the period within which and the manner in which the tax 3 [under sub-sections (2) and (3) of section 3A] and under sub-section (1) of section 4 shall be paid;]
(c) to prescribe the form of 4 [the receipt] and certificate of taxation under section 5;
(d) to prescribe the form of declaration and additional d
On the commencement of this Act, the following laws, that is to say,-
(i) the Bombay Motor Vehicles Tax Act, 1935,
(ii) the Bombay Motor Vehicles Tax Act, 1935, as extended to the Kutch area of the State of Bombay,
(iii) the Central Provinces and Berar Motor Vehicles Taxation Act, 1947,
(iv) the Saurashtra Motor Vehicles Tax Ordinance, 1948,
(v) the Hyderabad Motor Vehicles Taxation Act, 1955. shall be repealed:Provided that such repeal shall not affect-
(a) the previous operation of any law so repealed, or anything duly done or suffered there under;
(b) any right, privilege, obligation or liability acquired, accrued
The enactments specified in the1[Ninth Schedule] are hereby amended to the extent, and in the manner, specified in the second column thereof.
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1. These words were substituted for the words "Seventh Schedule" by Guj. 6 of 1999, Section 6.
1[FIRST SCHEDULE
(see section 3)
Maximum Annual rate of tax Rs.
Part-I.2[Motor Vehicles using motor spirit, compressed natural gas or operated by electric battery or solar energy.]
3* * * * * *
4* * * * * *
5[III. Motor vehicles (including tricycles) used for the carriage of goods or materials-
(a) Vehicles the registered laden weight of which does not exceeds 750 KG
&n
1[SECOND SCHEDULE
(See section 3)
Maximum rate of lump sum tax
Motor vehicles (other than transport vehicles) registered in the State of Gujarat on or after the 1st April 1987.
Rs.
Part-I.2[Motor vehicles using Motor spirit, compressed natural gas or operated by electric battery or solar energy. ]
3* * * * * *
I. Motor cycles and tricycles (including, motor-scooters and cycles with attachment for propelling the same by mechanical power)-
&nbs
THIRD SCHEDULE
(See section 3)
Motor vehicles (other than transport vehicles) registered in the State of Gujarat before the 1st April, 1987 and motor vehicles (other than transport vehicles) registered in any other State before or on or after the 1st April, 1987.
Part I.1[Motor Vehicles using motor spirit, compressed natural gas or operated by electric battery or solar energy.]
2*******
3[ I. Motor cycles and tricycles (including motor-scooters and cycles with attachment for propelling the same by mechanical power)-
(i) owned by an individual, a local authority, a public trust, a University or an educational or social welfare institution-
&
1[FOURTH SCHEDULE]
(See section 3)
Motor Vehicles (other than transport vehicles and motor vehicles liable to tax under the Second Schedule) registered in the State of Gujarat on or after the 1st August, 1998.
Motor Vehicles using motor spirit, compressed natural gas or operated by electric battery or solar energy.
Maximum rate of Lump sum Tax.Rs.
Motor Vehicles including a trailer to carry personal effects or a camping trailer for private use, attached to such motor vehicle owned by an individual, an educational institution, a local authority, a public trust, a social welfare institution or a University:
Eight percent of the cost of vehicle including the trail
FIFTH SCHEDULE
(See section 3)
Motor Vehicles (other than transport vehicles and motor vehicles liable to tax under the Third Schedule) registered in any State other than State of Gujarat and brought for use or keeping for use in the State of Gujarat on or after the 1st August, 1998.
Motor Vehicles other than those described in the Third Schedule but including a trailer to carry personal effects or a camping trailer for private use, attached to such motor vehicles.
If the age of the vehicle from the month of registration is-
Rate of lump sum tax.
1.
not more than 2 years
1[SIXTH SCHEDULE]
(See section 3)
Motor vehicles registered in the State of Gujarat on or after the 1st April, 1999 and plying for hire and used for the carriage of passengers.
Part I. Motor Vehicles using motor spirit, compressed natural gas or operated by electric battery or solar energy.
Maximum rate of lump sum tax Rs.
A. (a) Two wheelers vehicles licensed to carry not more than two passengers.
4000
(b) Three wheelers vehicles ordinarily known as auto rickshaw,-
(i) licensed to carry nor more than three passengers
4000
&n
SEVENTH SCHEDULE
(See section 3)
Motor vehicles specified in the Sixth Schedule registered in the State of Gujarat before the 1st April, 1999 and the motor vehicles registered in any other State and brought for use or keeping for use in the State of Gujarat on or after the 1st April, 1999.
If the age of vehicle from the month of registration is-
Rate of lump sum tax.
1. not more than 2 years
95% of the tax.
2. more than 2 years but not more than 3 years
90% of the tax.
3. more than 3 years but not more than 4 years
&nb
1[EIGHTH SCHEDULE]
(See section 11 (2) (c).)
Name of local body
Amount to be paid Rs.
2* * *
Himatnagar Municipality
379
Idar Municipality
61
Santrampur Municipality
938
2* * *
Gandevi Municipality
705
Biilimo
1[NINTH SCHEDULE]
(See section 25)
Enactments
Extent of Amendment
1888 III.. The Bombay Municipal Corporations Act.
1. To section 139, the following proviso shall be added, namely :-
"Provided that no tax shall be levied on motor vehicles save as provided in section 20 of the Bombay Motor Vehicles Tax Act, 1958.".
2. To section 80, the following proviso shall be added, namely .:-
"Provided that no tax shall be levied on motor vehicles
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