Bare ActsThe Gujarat Motor Vehicles Tax Act, 1958

Section 4

Clause (3A) was inserted by Guj

Amendment status not verified — confirm the current text below against the official source.

Clause (3A) was inserted by Guj. 18 of 1969, s.2. * This Act cease to have its effect on 1st January, 1972. * * This Act was deemed to have come into force on the 1st November, 1990. Short title, extent and commencement. Definitions. Guj. X of 1960 2 Gujarat Motor Vehicles (Taxation of Passengers) Act, 1958. [1958 : Bom.LXVII 1[(4) “operator” means any person whose name is entered in the permit as the holder thereof and where stage carriage is used or caused or allowed to be used without a permit includes a person in whose name that vehicle is registered under 2[ the Motor Vehicles Act, 1988], or any person having the possession or control of such vehicle; and ‘to operate’ shall be construed accordingly;] (5) “prescribed” means prescribed by rules made under this Act; (6) “permit” means a permit granted or countersigned under 2[the Motor Vehicles Act, 1988], authorising the use of a motor vehicle as a stage carriage or contract carriage in any part of the State; (7) “stage carriage” means a motor vehicle carrying or adapted to carry more than six persons excluding the driver, which carries passengers for hire or reward at separate fares paid by or for individual passengers, either for the whole journey or for stages of the journey, and includes such a carriage 3[ * * * ] when used as a contract carriage within the meaning of 2[the Motor Vehicles Act, 1988]; (8) “tax” means the tax referred to in section 3; (9) “Tax Officer” means such officer as the State Government may, by notification in the Official Gazette, appoint to be the Tax Officer for the whole State or for any area or areas for the purposes of this Act, and the State Government may appoint more than one officer as Tax Officers for the whole State or for any area; (10) the words and expressions used but not defined in this Act shall have the meaning assigned to them in 2[the Motor Vehicles Act, 1988] and the rules made thereunder.

Section 4 – The Gujarat Motor Vehicles Tax Act, 1958 | DailyLaw.ai