Whosoever contravenes any of the provisions of rules 6,7,8,9,16,17,21 and 24 shall on conviction, be punished with fine which may extend to two hundred rupees, if no penalty is prescribed by the Act for such contravention.
- 22 - FORM “T” Assessment of Rate of Tax (See Rule 3 (a) and (b) ) Motor Vehicle No. ………………………………………. is liable to tax under clause ……………………………………………. Class A* / B* Part I* II* of First Schedule* / Second Schedule* / Third Schedule* to the Act.
Lump-sum rate of tax Rs.
Annual rate of tax Rs.
Quarterly rate of tax Rs.
Taxation Authority *Strike out whichever is inapplicable.
FORM “NT” (See Rule 5 (1) ) Form of declaration of non-use in respect of a motor vehicle.
I………………………………………………residing at ………………… registered owner / person in possession* or control of motor vehicle No. ……………………… in respect of which tax has been paid up to ………………… ... to the Taxation Authority …………………………………………………… / *declaration of non-use up to ………………………… has been given to the Taxation Authority ……………… …………………….. hereby declare that. I shall not use or keep for use in the State of Gujarat the said motor vehicle for the financial year commencing on the ………………19………. and ending on the …………………19…………. for the reasons stated here under and I further declare that I shall keep the said motor vehicle during the aforesaid period at the following place namely :- Place of Garage:
(Here insert the full address of the place of garage where motor vehicle is kept) Reasons for non-use in details :
(Here State the reasons) Note :- The commencement of the non-use may be any date in a financial year but the period of non-use shown in this form shall not extend beyond 31st March of the financial year in question.
2. I also declare that I shall not remove the said vehicle from the above mentioned place without the previous permission of the Taxation Authority.
3. The certificate of taxation in respect of the said vehicle is surrendered herewith.
Dated: …………………………..……… (Signature of the applicant) * Delete whichever is not applicable.
- 23 - FORM “AT” (See Rule 6 (1) ) Form of declaration to be made in respect of a Motor Vehicle used or kept for use in the State.
I ………………………………………………………………….. (address) desire to pay in respect of Motor Vehicle No. ………………………………… the tax due from ……………………….. up to life time/ *30th September / 31st Dec/*31st March ………………………… of the current financial year and tender Rs. ……………………by * Treasury chalan No.
……..……………dated…………………………..on……..……………….. Treasury/ …………………… * Cash / Cheque / Demand Draft, being the tax due for the period.
*(a) I intend */* do not intend to use the vehicle solely within the limits of +…………………….. which has* / *has not levied a tax on motor vehicles.
*(b) I intend to use the vehicle both within and without the limits of local authority.
…………………………………………………………………………………………..
* Strike out whichever is inapplicable.
+ Here specify name of local authority.
(c) The fuel used in the vehicle is motor spirit .
Other than motor spirit.
(d) Name of insurer.
(e) Insurance Certificate No.
(f) Date of validity from ……………………… to ……………………… Dated : Signature.
Note: Under section 16 of the Bombay Motor Vehicles Tax Act, 1958 the delivery for the declaration by any person wherein the particulars required by or under the Act are not fully and truly stated render such person liable on first conviction to a fine which shall not be less than a sum equal to the annual tax payable in respect of the vehicle and which may extend to a sum equal to the annual tax payable in respect of the vehicle and in the event of such person having been previously convicted of an offence under that section to a fine which shall not be less than sum equal to the tax payable in respect of the vehicle for two quarters and which may extend to a sum equal to twice the annual tax payable in respect of the vehicle. Failure to deliver a declaration duly filled in on or before the proper date renders the person concerned liable on first conviction to a fine up to Rs. 100/- and for each subsequent conviction to a fine upto Rs. 200/-.
Certified that the above mentioned vehicle is liable to tax under class …………………….of clause ………………….of he First schedule / Second schedule / Third schedule to the Bombay Motor Vehicles Tax Act, 1958 and that Rs. …………………………… is due for the period commencing on ……………………………………….
and ending on ………………………………………… Dated : (Signature) Taxation Authority The tax of Rs. ……………………………… mentioned above has been duly received by me vide receipt No. ……………………….. dated.
(Signature) Cashier.
Certificate of taxation and record completed.
(Signature) Taxation Authority INTIMATION TO THE ………………………………………………………..* Municipality.
………………………………………………….Motor Vehicle No. ……………………….. Name and address …………………………………………………………………………….. Government tax paid Rs. …………………… for the period from ……………………….. to …………………for+ Signature of the Applicant Non-use accepted from …………………………………… to …………………………………… *Here State name of Municipality.
+ Here State area.
- 24 - FORM “BT” (See Rule 9 ) *Declaration of alternation to a Motor Vehicle.
______________________________________________________________________________ *Declaration stating the manner in which a motor vehicle is proposed to be used.
I ………………………………………….. residing at ……………………………… hereby declare that I *have made the following alternations in *Propose to use my motor vehicle bearing registration mark No. ……………………………………………… *from ………………………………… in the following manner :- …………………………….
*on there by making it liable to a higher rate of tax or lump sum tax under the Bombay Motor Vehicles Tax Act, 1958.
I tender Rs. …………………………………………… in payment of the additional tax due upto …………………………………………………….
I also forward herewith the certificate of taxation in respect of the motor vehicle.
*Description of alternation:
*description of manner of proposed use.
Date :
Signature * Strike out which ever is inapplicable.
FORM “CT” (See Rule 11) RECEIPT Office of the Taxation Authority ………………………………………………………………
1. Registration Mark. ……………………………………………………………………..
2. Type of vehicle ………………………………….. Model …………………………….
3. Fuel ………………………………….Unladen weight ………………………..…Kgs.
4. Chassis No. …………………………………………………………………………….
5. Engine No. ……………………………………………………………………………..
Received lump sum tax Rs. …………………………………………………..
Penalty Rs. …………………………………………………..
Total Rs. …………………………………………………..
Vide Receipt No. ………………………… date ……………………….. Taxation Authority FORM “TT” (See Rule 11) The Certificate of Taxation Registration make of the motor vehicle ………………………………………………………..
Annual Rate of Tax ………………………………… Quarterly rate of Tax …………………………Taxation Class ………………………… Amount paid and the period for which the tax has been paid.
Period for which nonuse has been certified.
Amount and number of refund order issued and period for which refund is granted.
Date, stamp and signature of the taxation authority.
1 2 3 4 - 25 - FORM “DT” (Section 9 and See Rule 12 ) Application for refund of tax I ……………………………………………… residing at …………………………………….
owner of motor vehicle bearing registration number …………………………………………… having paid the tax on the said vehicle for the period up to …………………………………...
hereby claim a refund of the tax in respect of the period from ……………………………… onwards, on the following grounds:- A. 1. (a) The certificate of taxation in respect of the vehicle *is/was surrendered *herewith / on ………………………………………………............... for endorsement.
*or
(b) I am unable to surrender the certificate for taxation for the following reasons beyond my control; …………………………………………………………………….
*or
(c) The vehicle has not been used in any public place from ……………………... to ………………………. and the application for refund could not be made for the following reasons beyond my control:- +The following is the address of the place of garage where the vehicle will be* was kept in non-use during the entire period for which refund is claimed :- was
2. *That the registration of motor vehicle (chassis No. ………………………………….)
was refused on
3. *That the vehicle is subject to a lower rate of tax on grounds mentioned in sub-section
(3) of Section 9.
4. *That I have erroneously paid more tax than what was leviable.
B. The following proof of my claim is attached herewith :- Date Applicant Strike out whichever is inapplicable.
+ To be filled in where (a) or (b) or (c) applies.
FORM “DT-1” [See Rule 12 (1A)] I, ………….…………….. residing at ……………………… owner of motor vehicle bearing registration number …………………. having paid the lump sum tax Rs. …………………… on the said vehicle hereby claim a refund of the tax in respect of the period from ………………………… onwards of the following ground:- A. (1) *That the motor vehicle has been removed outside the State of Gujarat.
(2) *That the registration or motor vehicle has been cancelled.
(3) *That motor vehicle has been altered or proposed to be used in such manner as to cause the motor vehicle to become the vehicle liable to payment of tax at rate fixed by the Govt. under section 3 of the Act, having regard to the maximum rates in First Schedule.
(4) *That I have erroneously paid more tax than what was leviable.
B. The following proof in respect of my claim is attached herewith:-
(1) *The certificate of taxation in respect of the vehicle *is/was surrendered *here with/on for endorsement;
OR I am unable to surrender the certificate of taxation for the following reason beyond my control;
*(2) The registration of vehicle outside the State of Gujarat.
*(3) The certificate of cancellation of registration.
*(4) The certificate of alternation or change in use of vehicle.
Applicant - 26 - FORM “ET” (See Rule 13(1), 14 and 15) (payable within thirty days from the date of issue or any subsequent renewal) Certificate for refunds To, * The Treasury Officer, * The Secretary and Treasurer, * The State Bank of India, * The Manager, the Reserve Bank of India, Bombay, * The Manager ………………………………….Bank, ……………………………….......
I, ………………………………………………………………… Taxation Authority.
hereby certify that *Shri/*Shrimati/*Kumari of + ……………………………… having paid on ……………………………. the amount of Rs. ……………………………………….as tax on the motor vehicle. ++ bearing Registration mark …………………… for ……………… is entitled to a refund of Rs. ………………………………………………. on account of reasons mentioned at items No. …………………………………… of the following items.
(1) Deleted.
(2) That *he/*she has been refused registration of *his/*her motor vehicle.
(3) That motor vehicle No. ………………………. has not been used in any public place from ………………………….. to …………………………….
(4) That *his/*her motor vehicle No. ……………………… is liable to tax at a lower rate.
(5) That a sum of ……………………….. (instead of a sum of …………………………. for tax due) has been paid through mistake.
(6) That the motor vehicle No. …………………… has been removed out side the State of Gujarat.
(7) That the registration of motor vehicle No. ………………………… has been cancelled.
(8) That motor vehicle No. ………………………… has been altered or proposed to be used in such manner as to cause the motor vehicle to become the vehicle liable to payment of tax at rate fixed by State Govt. under section 3 of the Act having regard to the maximum rates in First Schedule.
A note of refund has been made on the original document. Please pay to *Shri/Shrimati/*Kumari …………………………………………………rupees………………………(words and figures ……………………… ) on account of the above refund.
Dated : Signature of Taxation Authority * Strike out whichever is inapplicable.
+ Full particulars and permanent address of the person who has paid the tax should be inserted.
++ A brief description of the motor vehicle should be inserted, if it has not been registered.
- 27 - FORM “ET 1” (See Rule 13(1), 14 and 15) (Payable within thirty days from the date of issue or any subsequent renewal) ORDER FOR REFUND To, The Manager, State Bank of India, …………………..
Please pay to Shri/Smt/Kum ……………………………………………………………………….
Rupee ( ………………please write in words.) …………………………………………………… ……………………………………………………………………………………………………… Rs. …………………………………………………………………………………………………..
Owner of Motor Vehicle No.
Dated:- (Signature of Taxation Authority) Designation of Taxation Authority - 28 - FORM “HT” [See Rule 16(1)] Form of Preliminary Declaration to be made by a fleet-owner in respect of Motor Vehicles user or kept for use in the State.
I ,/We hereby declare that the transport vehicles as per particulars furnished below owned by me/us. were used or kept for use by me/us on the road in February,19..……… Registration marks of motor vehicles used or kept for use in February, 19…..
Seating capacity as assigned in the Registration Certificate (in case of stage carriages and contract carriages).
Registered laden weight in case of goods vehicles in kg.
Unladen weight in case of other vehicles in kg.
Fuel used in motor vehicle (whether motor spirit or other than motor spirit).
Whether vehicle used solely in the limits of local authority or used both within and without such limits.
Amount of tax paid for the year ending 19…….
Rate of annual tax Remarks 1 2 3 4 5 6 7 8 9 and I/We desire to pay in respect of the transport vehicles owned by me / us the tax due for the year ending 19……….
as may be determined by the Taxation Authority.
The Certificate of final assessment of tax, if any, for the year ended 19……….. is attached herewith.
Place : Signature of the fleet-owner with designation.
Date :
- 29 - FORM “IT” [See Rule 16(1)] Form of Final Declaration to be made by a Fleet-owner in respect of Motor Vehicle used or kept for use in the State.
I/We hereby finally declare that the transport vehicle as per particulars furnished below, owned by me/us, have been used by me/us on the road in the ending year 31st March 19………….. ;- Registraton marks of motor vehicles used (or intended to be used) during the year.
Seating capacity as assigned in the Registration Certificate (in case of stage carriages and contract carriages).
Registered laden weight in case of goods vehicles in Kg.
Unladen weight in case of other transport vehicles in Kg.
Date of Registrati on in case of motor vehicles newly registered during the year.
Nature and date of alternation, if any.
Fuel used in motor vehicle whether motor spirit of other than motor spirit.
Whether motor vehicle is used solely in the limits of a local authority or, both within and without such limits.
Complete calendar month or months in which the motor vehicle was not used.
Annual rate of tax.
Amount of tax due for the year.
Remarks 1 2 3 4 5 6 7 8 9 10 11 12 I/we hereby agree to pay within the prescribed time the difference of tax that may by due for the year as per certificate of final assessment that will be issued by the Taxation Authority.
The Certificate of provisional assessment of tax for the year, together with the record of the motor vehicle uses, in Form “JT” is attached herewith.
Signature of the fleet-owner, with designation.
- 30 - FORM “KT” [ See Rule 16(3) and (4) ] Form of certificate of the amount of tax payable by a fleet-owner.
I……………………………………………………………………………………....the Taxation Authority, for ………………………………………………………….hereby certify on the basis of the ………………………………………………………..
declaration in Form “HT”/ and the record of the motor vehicle in use in form “IT”.
“JT” forwarded to me by the fleet-owner that the provisional amount of tax payable by him / them for the year ending final
19...................... is Rs. ................................(in words)……………………….................
Place : Taxation Authority for Date:
FORM “LT” [ See Rule 16 (6) (a), (b) and (c) ] (Payable within thirty days from the date of issue) Certificate for refund of tax to a fleet-owner.
To, *The Treasury Office, *The Secretary and Treasurer, State Bank of India, *The Manager, Reserve Bank of India, Bombay, *The Manager, ……………………………Bank, I, ………………………………………………………………………... the Taxation Authority for ……………………………………………hereby certify that the fleet-owner ……………………………………………………….having paid on ………………………….
the amount of Rs. …………………………as tax on his transport vehicle for the year ending ………………………………………….. as provisionally determined under sub-section(2) of section 10 of the Bombay Motor Vehicle Act, 1958, and having subsequently been found liable to pay the amount of Rs. ………………………………………………………….only as tax on the vehicles for the said year, as finally determined under sub-section (5) of that section (vide certificate of final assessment of tax issued by me on …………………………..
………………………) is entitled to a refund of Rs. …………………………… …………….. on account of the difference due.
A note of refund has been made on the original document.
Please pay to ………………………Rs. ……………………….words and figures ………………………..…………………………………….on account of the refund aforesaid.
Please : Taxation Authority for Date :
*Strike out whichever in inapplicable.
- 31 - FORM “JT” [See Rule 16 (8) ] Statement regarding transport vehicles in use of to be maintained by a Fleet-owner.
Division :- ………………………………… Depot / Unit :- ……………………………...
Registered mark No. of motor vehicle.
Type of motor vehicle (Whether stage carriage, contract carriage, goods vehicles or other Transport Vehicle) Whether used on any day in the month of month - ……………… Place of Garage if under non-use If removed to another Depot, or Unit, how, when and where it was removed Remarks April, May, June July, August, September, October, November, December, January, February, March Year - ……………………...
1 2 3 4 5 6 Counter Signature of the fleet-owner, with designation Signature of the Officer in charge of the Depot/Unit Date : ………………………………………… Date : …………………………………………… - 32 - FORM “MT” [ See Rule 17 (1) ] Form of application for a token showing that a motor vehicle used or kept for use in the State is exempted form the payment of tax.
(To be filled on by the applicant.)
I, ………………………………………………….(address) ………………………......
…………………………………………………….the registered owner/person in possession or control of motor vehicle No. ……………………………………. run on motor spirit/fuel other than motor spirit and covered by certificate or insurance No.
………………………………….. issued by (name of insurer) ……………………… …………………………………………….. for the period commersing on …………................................................ and ending on ……………………………….
which is exempted from payment of tax under sub-section (1) of section 13 the Bombay Motor Vehicles Tax Act,1958 under Government Notification, Home Department No. ……………………………….. dated …………………………… apply for a token showing the vehicle is exempted from the payment of tax for the period ending on the (30th June,) (30th the September), (31st December), (31st March).
2. (The certificate of taxation,) and (the/certificate of insurance) in respect of the vehicle referred to above (are/is) enclosed as required by the provision or rule 17 of the Bombay Motor Vehicles Tax Rules, 1959.
Signature (*) Strike out whichever is inapplicable.
- 33 - FORM “FT” [ See Rule 21 and 23] Form of Declaration for Motor Vehicle brought into the State.
I, …………………………………………………………………… Residing (temporarily) at …………………………………………… (permanently) at ………………………….
………………………hereby declare that I have brought the under mentioned motor vehicle into the State of Bombay on ……………............................................ and that I intend to keep it in the State up to
(a) Solely within the limits of * which has levided a tax.
(b) both within and without the limits of
(1) Class of a motor vehicle : : ……………………...........................
(2) Registration mark : ……………………………………...
(3) Maker’s name : ……………………………………...
(4) Type of the body : ……………………………………...
(5) Number of chassis : ……………………………………...
(6) Number of engine : ……………………………………...
(7) Unladen weight : ……………………………………...
(8) Seating capacity if, plying for hire : ……………………………………...
(9) Registered laden weight (if a goods vehicle) ………………………………….
(10) (a) Date on which the motor vehicle was last brought into……….............
…………………………………………...............................................
and
(b) Date on which it was last removed from the state of Bombay … ………………………………………………………………………...
(11) The fuel use in the vehicle : ……………………………………...
(12) Name of Insurer : …………………………………..
(13) Insurance Certificate No. : …………………………………..
(14) Date of validity from : ……………………. to ……………………… Signature of the declarant Date :
Tax Token No. ………………………………………….expring on ……………………..........
has been issued by me after recovering Rs. ……………………..being the tas due.
Taxation Authority.
+Municipality.
Motor Vehicle No. ……………………………… Name & address ………………….
………………………………………………… Government tax paid Rs. …………………… for the period from ………………...….to……………………………. for + + ……………...
………………………… …………………………….Signature of the Applicant.
Non-use accepted from …………………………… to ………………………………….
* Here mention local authority + Here state name of Municipality.
+ + Here state area.
- 34 - APPENDIX – (See Rule 12-A) Vehicles (other than transport vehicles) registered in the State of that before the 1st April 1987 and Motor Vehicles (other than transport vehicles) registered in any other State before or on or after 1.4.1987.
Part-I : Motor Vehicles using motor spirit, compressed natural gas or operated by electric battery or solar energy.
I. Motor cycles and tricycles (including motor-scooters and cycles with attachment for propelling the same by mechanical power)
(i) owned by an individual, a local authority, a public trust, a University or an educational or social welfare institution- Seale of refund Cycles not exceeding 50 KG in weight unladen.
Cycles exceeding 50 kg in weight, unladen but not exceeding 100 kg in weight unladen.
Cycles Exceeding 100 kg. in weight unladen Tricycles Cycles & Tricycles used for drawing trailing trailor or side-car.
Rs
(a) Rs.
(b) Rs.
(c) Rs.
(d) Rs.
(e) If the vehicles is already registered and its age from the month of registration is- In addition to the rates shown in col. (a)
(b) (c) or (d)-
(i) not than 2 years 500 1300 3080 3080 920
(ii) more than 2 years but not more than 3 years 450 1200 2870 2870 880
(iii) more than 3 years but not more than 4 years 400 1100 2660 2660 840
(iv) more than 4 years but not more than 5 years 350 1000 2450 2450 800
(v) more than 5 years but not more than 6 years 300 900 2240 2240 760
(vi) more than 6 years but not more than 7 years 250 800 2030 2030 720
(vii) more than 7 years but not more than 8 years 200 700 1820 1820 680
(viii) more than 8 years but not more than 9 years 150 600 1610 1610 640
(ix) more than 9 years but not more than 10 years 100 500 1400 1400 600
(x) more than 10 years but not more than 11 years 60 400 1190 1190 560
(xi) more than 11 years but not more than 12 years 60 300 980 980 520
(xii) more than 12 years but not more than 13 years 60 200 770 770 480
(xiii) more than 13 years Nil Nil Nil Nil Nil - 35 -
(ii) Owned by a person other than an individual, a Twice the rates local authority, a public trust, a University specified above.
or an educational or social welfare institution.
II Motor Vehicles not exceeding 250 KG in weight, unladen adapted and used for invalids.
If after registration, the vehicle removed outside Maximum rate of the state of Gujarat, registration cancelled or refund.
alteration or change in use of motor vehicle takes place and its age from the month of its first Rs.
registration is-
(i) within one year 140
(ii) more than 1 year but not more than 2 years. 120
(iii) more than 2 years but not more than 3 years. 100
(iv) more than 3 years but not more than 4 years 80
(v) more than 4 years but not more than 5 years 60
(vi) more than 5 years but not more than 6 ears 40
(vii) More than 6 years. Nil III Motor Vehicles other than those liable to tax under the foregoing Provisions of this Appendix.
(i). Owned by an individual, a local authority, a public trust a University or an educational or social welfare institution.
Maximum rate of refund Seale of refund Vehicles not exceeding 750 Kg in weight, unladen.
Vehicles exceeding 750 kg in weight, unladen but not exceeding 1000 kg in weight, unladen.
Vehicles exceeding 1000 kg. in weight, unladen but not exceeding 1250 kg.
in weight, unladen.
Vehicles exceeding 1250 kg. in weight, unladen but not exceeding 1500 kg. in weight, unladen.
Vehicles exceeding 1500 kg in weight, unladen but not exceeding 2250 kg. in weight, unladen.
Rs
(a) Rs.
(b) Rs.
(c) Rs.
(d) Rs.
(e) If after registration, the vehicle removed outside the state of Gujarat, registration cancelled or alteration or change in use of motor vehicle takes place and its age from the month of its first registration is-
(i) not more than 2 years. 9900 14400 18900 21600 27000
(ii) more than 2 years but not more than 3 years.
9350 13600 17850 20400 25500 - 36 - Seale of refund Vehicles not exceeding 750 Kg in weight, unladen.
Vehicles exceeding 750 kg in weight, unladen but not exceeding 1000 kg in weight, unladen.
Vehicles exceeding 1000 kg. in weight, unladen but not exceeding 1250 kg.
in weight, unladen.
Vehicles exceeding 1250 kg. in weight, unladen but not exceeding 1500 kg. in weight, unladen.
Vehicles exceeding 1500 kg in weight, unladen but not exceeding 2250 kg. in weight, unladen.
Rs
(a) Rs.
(b) Rs.
(c) Rs.
(d) Rs.
(e)
(iii) more than 3 years but not more than 4 years.
8800 12800 16800 19260 24000
(iv) more than 4 years but not more than 5 years.
8250 12000 15750 18000 22500
(v) more than 5 years but not more than 6 years.
7700 11200 14700 16800 21000
(vi) more than 6 years but not more than 7 years.
7150 10400 13650 15600 19500
(vii) more than 7 years but not more than 8 years.
6600 9600 12600 14400 18000
(viii) more than 8 years but not more than 9 years.
6050 8800 11550 13200 16500
(ix) more than 9 years but not more than 10 years.
5500 8000 10500 12000 15000
(x) more than 10 years but not more than 11 years.
4950 7200 9450 10800 13500
(xi) more than 11 years but not more than 12 years.
4400 6400 8400 9600 12000
(xii) more than 12 years but not more than 13 years.
3850 5600 7350 8400 10500
(xiii) more than 13 years. Nil Nil Nil Nil Nil ( ii). Owed by a person other than an individual, Twice the rates a local authority, a public trust a University specified above.
or an educational or social welfare institution.
Twice the rate specified above.
IV. Motor Vehicles falling under clause-I or clause III and manufactured out of India and imported into India after the 31st March 1987.
Twice the rates specified in Clause I.
Part-II Motor Vehicles using fuel other then motor spirit, compressed natural gas or operated by electric battery or solar energy.
The rates shown in Part-I plus a surcharge of 50 per centum on all or any class of motor vehicles mentioned therein.
Part-III Motor vehicles specified in the Fourth Schedule registered in the State of Gujarat on or after the 1st August 1998 and the motor vehicles registered elsewhere and brought for use or keeping for use in the State ofGujarat on or after the 1st August 1998.
- 37 - If the age of the vehicle from the month of registration is Rate of refund 1 not more than 2 years. 90% of the tax 2 more than 2 years but not more than 3 years 85% of the tax 3 more than 3 years but not more than 4 years 80% of the tax 4 more than 4 years but not more than 5 years 75% of the tax 5 nore than 5 years but not more than 6 years 70% of the tax 6 more than 6 years but not more than 7 years 65% of the tax 7 more than 7 years but not more than 8 years 60% of the tax 8 more than 8 years but not more than 9 years 55% of the tax 9 more than 9 years but not more than 10 years 50% of the tax 10 more than 10 years but not more than 11 years 45% of the tax 11 more than 11 years but not more than 12 years 40% of the tax 12 more than 12 years but not more than 13 years 35% of the tax 13 more than 13 years Nil Part-IV . Motor vehicles specified in the Sixth Schedule registered in the State of Gujarat before the 1st April, 1999 an the motor vehicles registered elsewhere and brought for use or keeping for use in the State of Gujarat on or after the 1st April 1999.
If the age of vehicles from the month of registration is- Rate of refund 1 not more than 2 years. 90% of the tax 2 more than 2 years but not more than 3 years. 85% of the tax 3 more than 3 years but not more than 4 years. 80% of the tax 4 more than 4 years but not more than 5 years. 75% of the tax 5 more than 5 years but not more than 6 years. 70% of the tax 6 more than 6 years but not more than 7 years. 65% of the tax 7 more than 7 years but not more than 8 years. 60% of the tax 8 more than 8 years but not more than 9 years. 55% of the tax 9 more than 9 years but not more than 10 years. 50% of the tax 10 more than 10 years but not more than 11 years. 45% of the tax 11 more than 11 years but not more than 12 years. 40% of the tax 12 more than 12 years but not more than 13 years. 35% of the tax 13 more than 13 years. Nil Part-V. Motor Vehicles specified in the Eight Schedule registered in the State of Gujarat before the 1st September, 2001 and the motor vehicles registered elsewhere and brought for use or keeping for use in the State of Gujarat on or after the 1st September, 2001.
If the age of vehicle from the month of registration is- Rate of refund 1 not more than 2 years. 90% of the tax 2 more than 2 years but not more than 3 years. 85% of the tax 3 more than 3 years but not more than 4 years. 80% of the tax 4 more than 4 years but not more than 5 years. 75% of the tax 5 more than 5 years but not more than 6 years. 70% of the tax 6 more than 6 years but not more than 7 years. 65% of the tax 7 more than 7 years but not more than 8 years. 60% of the tax 8 more than 8 years but not more than 9 years. 55% of the tax 9 more than 9 years but not more than 10 years. 50% of the tax 10 more than 10 years but not more than 11 years. 45% of the tax 11 more than 11 years but not more than 12 years. 40% of the tax 12 more than 12 years but not more than 13 years. 35% of the tax 13 more than 13 years. Nil