Amendment status not verified — confirm the current text below against the official source.
The first proviso was substituted by Guj. 18 of 1969, s. 3. 59 of 1988. 59 of 1988. 59 of 1988. 59 of 1988. Levy of taxes on passengers carried by stage carriages. Guj. XV of 1963. 1958: Bom.LXVII] Gujarat Motor Vehicles (Taxation of Passengers) Act, 1958. 3 Provided further that subject to such conditions as the State Government may, by notification in the Official Gazette, determine in this behalf, no such tax shall be leviable on any student 1[in respect of journeys not more than two per day to and from an educational institution or any other place attended by him in the bonafide prosecution of his studies or for undergoing any training in compliance with the requirements of such educational institution.] Explanation.- [This Explanation which was added by the President’s Act No. 10 of 1971 has ceased to have effect on 30th November, 1972.] (2) After calculating the total amount of tax payable under sub-section (1) out of the total amount received by an operator during each month on account of inclusive fares in respect of the stage carriage or stage carriages held by him under a permit, the total amount of tax shall wherever necessary be rounded off to the 2[nearest rupee, the fraction of a rupee not exceeding fifty paise shall be ignored and the fraction of a rupee exceeding fifty paise shall be taken as a rupee].