(1) This Act may be called the 1a[Gujarat] Motor Vehicles (Taxation of Passengers) Act, 1958.
(2) It extends to the whole of the 2[State of Gujarat].
(3) This section shall come into force at once, and the rest of the Act shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.
2. In this Act, unless the context otherwise requires,—
(1) "fleet owner" means an operator holdings a permit for one hundred or more stage carriages;
(2) "month" means a calendar month;
(3) "municipal area" means an area specified in the Schedule;
3[(3A) "new capital area" means the area comprised in the new capital within the meaning of clause (c) of section 2 of the Gujarat New Capital (Periphery) Control Act, 1960;]
4[(4) "operator" means any person whose name is entered in the permit as the holder thereof and where stage carriage is used or caused or allowed to be used without a permit includes a person in whose name that vehicle is registered under 5[the Motor Vehicles Act, 1988], or any person having the possession or control of such vehicle; and 'to operate' shall be construed accordingly;]
(5) "prescribed" means prescribed by rules made under this Act;
(6) "permit" means a permit granted or countersigned under 5[the Motor Vehicles Act, 1988], authorising the use of a motor vehicle as a stage carriage or contract carriage in any part of the State;
Short title, extent and commencement.
Definitions.
Guj. X of 1960.
59 of 1988.
59 of 1988.
[1958 : Bom. LXVII Gujarat Motor Vehicles (Taxation of Passengers) Act, 1958
(7) "stage carriage" means a motor vehicle carrying or adapted to carry more than six persons excluding the driver, which carries passengers for hire or reward at separate fares paid by or for individual passengers, either for the whole journey or for stages of the journey, and includes such a carriage 6[ * * * ] when used as a contract carriage within the meaning of 5[the Motor Vehicles Act, 1988];
(8) "tax" means the tax referred to in section 3;
(9) "Tax Officer" means such officer as the State Government may, by notification in the Official Gazette, appoint to be the Tax Officer for the whole State or for any area or areas for the purposes of this Act, and the State Government may appoint more than one officer as Tax Officers for the whole State or for any area;
(10) the words and expressions used but not defined in this Act shall have the meaning assigned to them in 5[the Motor Vehicles Act, 1988] and the rules made thereunder.
3. 7[(l) 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 8[seventeen and one half per cent.] of the inclusive amount of fares payable to the operator of a stage carriage:
9[Provided that where such stage carriage lies exclusively within the new capital area or a municipal area or exclusively on such routes serving the new capital area or a municipal area and also areas adjacent to either of these areas or serving the new capital area, a municipal area and the area between them, as may be approved by the State Government, the rate shall be such as would yield such amount, not exceeding 7 1/2 percent, 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 10[in respect of journeys not more than two per day and from an educational institution or any other place attended by him in the bona fide prosecution of his studies or for undergoing any training in compliance with the requirements of such educational institution.]
Explanation.--[This Explanation which was added by the President's Act No. 10 of 1971 has ceased to have effect on 30th November 1972.]
(2) After calculating the total amount of tax payable under sub-section (1) out of the total amount received by an operator during each month on account of inclusive fares in respect of the stage carriage or stage carriages held by him under a permit, the total amount of tax shall wherever necessary be rounded off to the 11[nearest rupee, the fraction of a rupee not exceeding fifty paise shall be ignored and the fraction of a rupee exceeding fifty paise shall be taken as a rupee].
3A. Levy of additional tax on passengers carried by stage carriages. [This section which was inserted by the President's Act, 1971 (Guj. 10 of 1971) has ceased to have effect on the expiry of its term of one year on 30th November, 1972.]