BOMBAY MOTOR VEHICLES (TAXATION OF PASSENGERS) (GUJARAT AMENDMENT) ACT, 1963
GUJARAT ACT NO XV OF 1963.
(First published, after having received the assent of the Governor in the “Gujarat Government Gazette” on the 30th March 1963).
An Act further to amend the Bombay Motor Vehicles (Taxation Passengers) Act, 1958.
It is hereby enacted in the Fourteenth Year of the Republic of India as follows:—
Short title and commencement.
1. (1) This Act may be called the Bombay Motor Vehicles (Taxation of Passengers) (Gujarat Amendment) Act, 1963.
(2) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint
Amendment of section 3 of Bom. LXVII of 1958.
Bom. LXVII of 1958.
2. In the Bombay Motor Vehicles (Taxation of Passengers) Act, 1958 (hereafter referred to as the ‘principal Act’) in section 3, for sub-section (1), the following shall be substituted, namely:—
Guj. XV of 1963.
“(1) On the commencement of the Bombay Motor Vehicles (Taxation of Passengers) (Gujarat Amendment) Act, 1963, there shall be levied and paid to the State Government a tax on all passengers carried by stage carriage at such rate as would yield an amount equal to seventeen and one half per cent of the inclusive amount of fares payable to the operator of a stage carriage:
Provided that where such stage carriage plies exclusively within a municipal area or exclusively on such routes serving municipal and adjacent areas as may be approved by the State Government, the rate shall be such as would yield such amount, not exceeding seven and one half per cent of the inclusive amount of fare so payable, as may from time to time be notified in the Official Gazette by the State Government.
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 in respect of one journey per day to and from an educational institution attended by him in the bona fide prosecution of his studies.”
Insertion of new section 9A in Bom. LXVII of 1958.
3. In the principal Act, after section 9, the following new section shall be inserted, namely:—
Refund of excess payments.
“9A. The Tax Officer shall refund to an operator in such manner as may be prescribed the amount of tax and penalty (if any) paid by such operator in excess of the amount due from him. The refund may be either by cash payment or, at the option of the operator, by deduction of such excess from the amount of tax and penalty (if any) due in respect of any other period:
Provided that, the Tax Officer shall first apply such excess towards the recovery of any amount due to respect of which notice under sub-section (1) of section 9 has been served on the operator, and shall then refund the balance (if any).”. |
