-Extra No. 12 ~~
~t 4Dujarlt .'tmmt1lt 4ta,dtt
EXTRAORDINARY
PUBLISHED BY AUTHORITY
Vol. LVllI] FRIDAY, MARCH 31, 2017/CAITRA 10, 1939 Separate paging is given to this Part in order that it may be filed as a Separate Compilation.
PART IV
Acts of Gujarat Legislature and Ordinances promulgated and Regulations made by the Governor.
The following Act of the Gujarat Legislature, having been assented to by the Governor on the 31 st March, 2017 is hereby published for general information.
K.M.LALA,
Secretary to the Government of Gujarat, Legislative and Parliamentary Affairs Department.
GUJARAT ACT NO. 12 OF 2017.
(First published, after having received the assent of the Governor, in the
"Gujarat Government Gazette", on the 31" March, 2017).
AN ACT
further to amend the Gujarat Motor Vehicles Tax Act, 1958. It is hereby enacted in the Sixty-eighth Year of the Republic of India as follows:-
1. (1) This Act may be called the Gujarat Motor Vehicles Tax Short title and
commencement.
(Amendment) Act, 2017. st (2) It shall come in to force on the 1 April, 2017. N Ex.-12 12-1
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12-2 GUJARAT GOVERNMENT GAZETTE, EX, 31-03-2017 [ PAl
Amendment 2. In the Gujarat Motor Vehicles Tax Act, 1958 (hereinafter referred to 80m. LX of_.4 1958.
ofBem. as "the principal Act"), in section 4,-
LXVofl958.
(1) m sub-section (1), for clause (i), the following clause shall be substituted, namely:-
Serial DescriptioD of Vehicles Manner of paymeDt No.
"(i) (a) Vehicles used for hire or reward Annually or quarterly, at other than designated omnibus the rates fixed by the registered before the 15t April, State Government under 2017. section 3, or lump sum
tax specified in the Third
Schedule.
(b) Private Service Vehicle registered Annually or quarterly, at .before the 15t April, 2017. the rates fixed by the State Government under
section 3, or lump sum
tax specified in the Third
Schedule.
(c) Tractor used for other than Annually or quarterly, at agriculture purpose and the rates fixed by the Construction Equipment Vehicle State Government under having unladen weight of which section 3, or lump sum exceeds 2000 KG but not more tax specified in the Third than 7500 KG. Schedule.
(d) Vehicles other than those Annual or quarterly."; mentioned above.
(2) m sub-sectlOn(lAA), for the eXlstmg table, the followmg table shall be substituted, namely:-
Serial Description of Vehicles Manner of payment
No.
"(a) The motor vehicles specified in Annually or in the case Clause-III of the First Schedule of half yearly, at the rate
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PARTlV] GUJARAT GOVERNMENT GAZETTE, EX, 31-03-2017 12-3
| and registered before the 1st April, 2017. | equal to the one-half of the annual rate plus 10 per cent. thereof or lump sum tax specified in the Third Schedule. | |
| (b) | In case of designated omnibuses licensed to carry not more than the twelve passengers, registered before the 1st April, 2017 . . | |
| Annually or the lump sum tax specified in the Third Schedule.". |
per cent. thereof or lump
sum tax specified in the
Third Schedule.
(b) In case of designated omnibuses Annually or the lump licensed to carry not more than sum tax specified in the the twelve passengers, registered Third Schedule.".
before the 1st April, 2017 .
.
(3) in sub-section (IABB), to clause (i),the following proviso shall be inserted, namely:-
"Provided that when the owner or a person in possession or control of a Motor Vehicle falling under the First Schedule brings his vehicle for the registration after fifteenth day of the month, he shall be liable to pay tax of an amount equal to one day tax of the one- twelfth of the annual rate of tax for each day of the remaining period of the month and the above clause shall be applicable from the succeeding month of that month in which the vehicle is brought in for the registration.".
3. In the principal Act, in section6, to sub-section (I), the following AIIlea4ilRent
ofseetien 6 proviso shall be inserted, namely:-
of Born. LXVofl'l58.
"Provided that where the online payment system is available, the registered owner or person who is in possession or control of a motor vehicle used or kept for use in the State shall fill up self- declaration form which shall have the similar effect of declaration specified as above.".
4. In the principal Act, in sectionl9, for the words, "six months and Amendment of section 19
with fine", the words "six months or with fine or with both" shall be of Born. LXVofl958.
substituted.
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12-4 GUJARAT GOVERNMENT GAZETTE, EX, 31-03-2017 [ PARTlV
Amendment 5. In the principal Act, in the First Schedule, - of First
Scbedule to
Bom.LXVof
1958. (1) in clauselIl, -
(i) in item (d), in column 2, after the figures and letters "7500 KG", the words and figures "registered before the I st April, 2017"
shall be added at the end;
(ii) after item (e), in column 2, the following new item shall be inserted, namely:-
"(e e )vehicles, the gross vehicles weight of which exceeds 7500 kg. brought in for use or kept for use in the State for a temporary period.";
(2) III clause IV, in the heading,after the words "designated omnibuses", the words and figures "registered before the I st April, 20 170r broUght for use or kept for use in the State for a temporary period" shall be added at the end;
(3) in clauseIV-A, in colurnn2, after the word "Vehicles", the words and figures "registered before the I st April, 2017o r vehicles brought for use or kept for use in the State for a temporary period"shall be added at the end.
(4) in clause IV-AAA,-
(a) in item (a), in colurnn2, in sub-item (i), for the word "including maxi cabs", the words and figures "registered before the I st April, 20170r brought for use or kept for usein the State for a temporary period" shall be substituted;
(b) in item (b), in column 2, for sub-item (i),the following sub-item shall be substituted, namely:-
"(i) Luxury or tourist designated omnibuses licensed to carry not more than twelve passengers. (i-a) Luxury or tourist designated omnibuses licensed to carry more than twelve but not more than twenty passengers.";
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PART IV] GUJARAT GOVERNMENT GAZETTE, EX, 31-03-2017 12-5
(5) in clause VI, in item (f), in colUhm 2, for sub-items (i) and (ii), the following sub-items shall be substituted, name1y:-
"(i) tractors whether or not fitted with any equipments such as ngs, CTIL'les, compressors or projectors exceeding 2000 KG in weight but not exceeding 7500 KG in weight,unladen registered before the 1st April, 20170r brought for use or kept for use in the State for a temporary period.
(ii)(a) any motor vehicles exceeding 2000 KG in weight but not exceeding 7500 KG in weight,unladen which are not intended to carry any passengers, goods or other load and which are fitted with any equipment such as rigs, cranes, compressors or projectors and are used for any special services or purposes or any construction equipment vehicles or breakdown van used for towing disabled vehicles registered before the 1st April, 20170r brought before in for use in the State for temporarily period;
(b) any motor vehicles exceeding 7500 KG in weight unladen which are not intended to carry any passengers, goods or other load and which are fitted with any equipment such as rigs, cranes, compressors or projectors, and are used for any special services or purposes or any construction equipment vehicles or breakdown van used for towing disabled vehicles.".
6. In the principal Act, in the Second Schedule, in Part-I,-
Amendment of Second st (I) in column2, for the figures, letters and words "1 April, 2007", the Schedule to Bom.LXVof
figures, letters and words "1st April, 2017" shall be substituted. 1958.
(2) in Clause I, in column 2, after sub-clause (iv),the following sub- clause shall be inserted narnely;-
"(v) Tractor used for other than agricultural purposes and whether or not fitted with any equipments such as rigs, cranes, compressor or projectors or any motor vehicles
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12-6 GUJARATGOVERNMENT GAZEITE, EX, 31-03-2017 [PARTlV which are not intendlld to carry any passenger, goods or other load, and which are fitted with any equipments such as rigs, cranes, compressor, or projectors and uses for any special services or purposes or any construction equipment weight vehicles having unladen weight of which does not exceeds 7 500 KG.";
(3) in Clause II, in column 2, after sub-ciause(iii),the following sub- clauses shall be added, namely:-
"(iv) Designated omnibus licensed to carry not more than twelve passenger.
(v) Motor Vehicles other than designated omnibuses.";
(4) after Clause II, the following clause shall be inserted, namely:-
"II A. Private Service Vehicles.";
(5) in Clause m in column 2, the words, figures and letters" the gross vehicle weight of which does not exceeds 7500 KG"shall be deleted;
(6) after Explanation VII, the following Explanation shall be added, namely:-
"Explanation VIII.- For the purpose of calculating the lump sum tax under this Schedule, in case of articulated vehicles and combination of tractor-trailer, the sale price shall be the sum total of sale price of tractor and sale price of trailer or, as the case may be, the semi-trailer.".
Amendment of 7. In the principal Act, in the Third Schedule , in Part-I , _ Third Schedule to Hom. LXVof
1958. (1) in column 2, for the words, letters and figures "Motor Vehicles registered in the State of Gujarat on or after the lSI April, 2007, which are transport vehicles", the words,letters and figures "Motor Vehicles registered before I sl April, 2017" shall be substituted , '
(2) for Clause I, the following Clause shall be substituted, namely:-
"I. D'
eSlgnated omnibuses licensed to carry not more than twelve passengers. ";
(3) after Clause I, the follOwing Clauses shall be inserted, namely:-
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PARTlV] GUJARAT GOVERNMENT GAZETTE, EX, 31-03-2017 12-7
"IA. Motor Vehicles including tricycles plying for hire or reward and used for the carriage of passengers other than designated omni buses.
lB. Private Service Vehicles.";
(4) for Clause III, the following clause shall be substituted,namely: _
"III. Motor Vehicles used for carriage of goods or material, the gross vehicle weight of which exceeds 7500 KG.";
(5) Clause IV shall be deleted;
(6) after Clause IV as so deleted, the following Clause shall be added,namely:-
"V. tractor whether or not fitted with any equipments such as rigs, cranes, compressors or projectors or any Motor Vehicles which are not intended to carry any passenger, goods or other load, and which are fitted with any equipment such as rigs, cranes, compressors or projectors, and are used for any special services or proposes or any construction equipment vehicles having unladen weight more than 2000 KG but not more than 7500 kg.".
Government Central Press, Gandhinagar
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