Amendment status not verified — confirm the current text below against the official source.
(1) This Act may be called the Gujarat Motor Spirit Cess Act, 2001. Short title, extent and (2) It extends to the whole of the State of Gujarat. commence- ment. (3) It shall be deemed to have come into force on the T1 May, 2001. Definitions. 2. (1) In this Act, unless the context otherwise requires, — (a) "cess" means the cess on the turnover of sales of motor spirit levied under section 3; (b) "Collector" means the Collector appointed under section 10 and includes a Special Collector or an Additional Collector appointed under that section; (c) "local authorities " means - (i) a municipality constituted under the Gujarat Municipalities Guj. 34 of Act, 1963;