(1) The State Government may make rules to carry out the purposes of this Act,
(2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for—
(a) the officer to receive returns under section 4 and the intervals, if any, at which returns under that section shall be submitted and the period within which and the manner in which such officer, shall forward the return to the Tax officer;
(b) the maintenance of accounts and registers and the submission of returns and statements by operators;
(c) the manner of serving notices of demand under this Act;
(d) the duties and powers of officers appointed for the purpose of enforcing the provisions of this Act ;
Composition of offences.
Officers to be public servants.
XLV of 1860.
Bar of certain proceedings.
Limitation for suite and prosecutions.
Power to exempt certain passengers, from payment of tax.
Power to make rules.
1958 : Bom. LXVII ] Gujarat Motor Vehicles (Taxation of Passengers) Act, 1958 9 of 10
(e) the authority to which an appeal may be preferred under subsection (1) of section 11 ;
(f) generally regulating the procedure to be followed and the forms to be adopted in proceedings under this Act;
(g) any other matter which is required or allowed by this Act to be prescribed.
(3) The power to make rules conferred by this section shall, except on the first occasion of the exercise thereof, be subject to the condition of the rules being made after previous publication for a period of not less than one month.
(4) All rules made under this section shall be published in the Official Gazette and shall, unless some later date is appointed, come into force on the date of such publication.
SCHEDULE (See section 2.)
Area within the jurisdiction of —
(1) a Corporation constituted under 22[* * *] the Bombay Provincial Municipal Corporations Act, 1949, 23[ * * * ], or 24[(2) a municipality constituted or deemed to be constituted under the Gujarat Municipalities Act, 1963].
(3) a Cantonment Board constituted under the Cantonments Act, 1924.
-------------------- 1 For Statement of Objects and Reasons, see Bombay Government Gazette, 1958, Part V, Extra, p.
305.
This Act cease to have its effect on 1st January, 1972.
1a The word “Gujarat” was substituted for the word “Bombay” by Guj. 15 of 2011, s. 3.
2 These words were substituted for the words "State of Bombay by the Gujarat Adaptation of Laws (State and Concurrent Subjects) Order, 1960.
3 Clause (3A) was inserted by Guj. 18 of 1969, s. 2.
4 Clause (4) was substituted by Guj. 19 of 1982, s. 2(1).
5 These words and figures were substituted by Guj. 11 of 2003, s. 2.
5 These words and figures were substituted by Guj. 11 of 2003, s. 2.
6 The words "or other omnibus" were deleted by Guj. 19 of 1982, s. 2(8).
5 These words and figures were substituted by Guj. 11 of 2003, s. 2.
5 These words and figures were substituted by Guj. 11 of 2003, s. 2.
7 Sub-section (1) was substituted for the original by Guj. 15 of 1963, s. 2.
8 These words were substituted for the words "twenty five percent" by Guj. 1 of 1991, s. 2.
9 The first proviso was substituted by Guj. 18 of 1969, s. 3.
10 These words were substituted for the words "in respect of one journey per day to and from an educational institution attended by him in the bonafide prosecution of his studies" by Guj.
26 of 1964, s. 2.
11 These words were substituted for the words "nearest naya paise fraction of half a naya paise and over being counted as one and less than half being disregarded" by Guj. 11 of 2003, s.3.
12 These words were inserted by Guj. 13 of 1965, s. 2.
13 Section 9A was inserted by Guj. 6 of 1977, s. 2 .
14 Section 9A was renumbered as section 9AA by Guj. 6 of 1977, s. 2.
15 These words and brackets were substituted for the words and brackets "the amount of tax and penalty (if any)" by Guj. 15 of 1963 s. 3(1) 16 These words, brackets, figures and letter were substituted for the words, brackets and figures "under sub-section (1) of section 9 ", by Guj. 15 of 1963, s. 3(2).
17 These words were substituted for the words "tax or penalty", by Guj. 15 of 1963, s. 4(1).
18 These words, figures and letter were substituted for the word and figure "section 9" by Guj. 15 of 1963, s. 4(2).
19 These words, figure and letter were inserted, by Guj. 15 of 1963, s. 5.
20 These words and figures were substituted *"for the Code of criminal Procedure, 1998" by Guj.
11 of 2003, s. 4.
21 The words "a Presidency Magistrate or” were deleted by the Gujarat Adaptation of Laws (State and Concurrent Subjects) Order, 1960.
22 The words "the Bombay Municipal Corporation Act" were omitted by the Gujarat Adaptation of Laws (State and Concurrent Subjects) Order, 1960.
Bom. LIX of 1949.
XXX IV of 1964.
II of 1924.
[1958 : Bom. LXVII Gujarat Motor Vehicles (Taxation of Passengers) Act, 1958 23 The words "or the City of Nagpur Corporation Act, 1948" were omitted, by the Gujarat Adaptation of Laws (State and Concurrent Subjects) Order, 1960.
24 Item No. (2) was substituted by Guj. 13 of 1972, s. 4.