Section 21: Declaration to be submitted in respect of vehicles brought into state
The Bombay Motor Vehicle Tax Rules, 1959State Rules of Gujarat · 1958
Any person,-
(a) who brings a motor vehicle into the State and keeps it for use therein, or - 19 -
(b) who keeps a motor vehicle outside the State but ordinarily uses such motor vehicle in the State, shall, within seven days of the entry of the motor vehicle into the State or of the commencement of such use, as the case may be, deliver or cause to be delivered to the nearest Taxation Authority a declaration in Form “FT”.