BOMBAY MOTOR VEHICLES (TAXATION OF PASSENGERS) (GUJARAT AMENDMENT) ACT, 1977
GUJARAT ACT NO. 6 OF 1977.
(First published after having received the assent of the Governor in the “Gujarat Government Gazette” on the 11th July, 1977).
An Act further to amend the Bombay Motor Vehicles (Taxation of Passengers) Act, 1958. .
It is hereby enacted in the Twenty-eighth 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, 1977.
(2) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.
Insertion of new section 9A of Bom. LXVII of 1958.
Bom. LXVII of 1958.
2. In the Bombay Motor Vehicles (Taxation of Passengers) Act, 1958, (hereinafter referred to as “the principal Act”), section 9A shall be renumbered as section 9AA and before section 9AA as so re nil in be rod, the following section shall be inserted, namely:—
Liability of operator to pay interest
“9A. (1) Where the whole or portion of the tax payable to the State Government in respect of any stage carriage in pursuance of section 5, section 6 or section 7 has not been paid in time, operator shall be liable to pay to the State Government simple interest at twelve percent per annum—
(а) on the outstanding sum of the tax payable in pursuance of section 5, from the date prescribed under that section for the payment of such tax, and
(b) on the outstanding sum of the lax payable in pursuance of section 6 or section 7, from the day next after the expiry of the period of fifteen days referred to in sub-section (2) of section 9,
until the date of such payment;
Provided that the amount of interest payable under this sub-section shall in no case be less than five rupees.
(2) Where the whole or any portion of interest payable to the State Government in pursuance of sub-section (1) has not been paid, the Tax Officer shall serve on the operator a notice of demand for the amount of interest payable to the State Government.
(3) If the amount of interest specified in the notice of demand served under .sub-section (2) is not paid to the State Government within fifteen days from the date on which such notice is served, the amount of interest shall be recoverable from the operator as arrears of land revenue.
(4) Not withstanding anything contained in sub-section (3), the provisions of sub-sections (2) and (3) of section 9 shall, so far as may be, apply in respect of the recovery of the amount of interest specified in the notice of demand served under sub-section (2) as (hey apply in respect of recovery of the tax.”.
Amendment of section 9AA of Bom. LXVII of 1958.
3. In section 9AA of the principal Act, as so renumbered. -
(1) for the words and brackets “the amount of tax and penalty (if any)” occurring at two places, the words and brackets “the amount of tax, penalty and interest (if any)” shall be substituted;
(2) in the proviso, for the words, brackets and figures '‘under sub-section (1) of section 9”, the words, brackets, figures and letter “under sub-section (1) of section 9 or, as the case may be, under sub-section (2) of section 9A” shall be substituted.
Amendment of section 10 of Bom. LXVII of 1958.
4. In clause (a) of section 10 of the principal Act,—
(1) for the words “tax or penalty” occurring at two places, the words “tax, penalty or interest” shall be substituted;
(2) for the word and figure “section 9”, the words, figures and letter "section 9 or section 9A” shall be substituted.
Amendment of section 11 of Bom. LXVII of 1958.
5. In sub-section (1) of section 11 of the principal Act, after the words and figure “under section 9”, the words, figure and letter “or under section 9A” shall be inserted. |
