(1) In respect of the stage carriage or stage carriages held by him, the operator shall deliver or cause to be delivered to the Tax Officer or to such prescribed officer as the Tax Officer may specify, a return in the prescribed form and manner either daily or at such intervals as may be prescribed .
Provided that different rules may be prescribed for the purpose of this 59 of 1988.
59 of 1988.
Levy of taxes on passengers carried by stage carriages. Guj. XV of 1963.
Submission of returns.
1958 : Bom. LXVII ] Gujarat Motor Vehicles (Taxation of Passengers) Act, 1958 5 of 10 sub-section in relation to fleet-owner from those in relation to other operators.
(2) When any return is received by a prescribed officer he shall forward it to the Tax Officer within the prescribed period and in the prescribed manner.
5. The tax payable during any month in accordance with the returns submitted under section 4 shall be paid into a Government treasury 12[or in such other manner as may be prescribed] by the operator and the receipt evidencing such payment forwarded to the Tax Officers, on or before such date or dates of the month immediately succeeding as may be prescribed in the case of fleet-owners and other operators.
6. In the following cases that is to say,--
(a) where no return have been submitted by the operator in respect of any stage carriage for any month or portion thereof, or
(b) where the returns submitted by the operator in respect of any stage carriage for any month or portion thereof appear to the Tax Officer to be incorrect or incomplete, the Tax Officer shall, after giving the operator a reasonable opportunity in case (a) of making his representation, if any, and in case (b) of establishing the correctness and completeness of the returns submitted by him, determine the sum payable to the State Government by the operator by way of tax during such month or portion thereof;
Provided that the sum so determined shall not exceed the maximum tax which would have been payable to the State Government if the stage carriage had carried its full complement of passengers during such month or portion thereof.
7. If, for any reason, the whole or any portion of the tax leviable under this Act for any month has escaped assessment, the Tax Officer may, at any time within, but not beyond one year from the expiry of that month, assess the tax which has escaped assessment, after issuing a notice to the operator and making such inquiry as the officer may consider necessary.
8. Where the whole or any portion of the tax payable to the State Government in respect of any stage carriage for any month or portion thereof in pursuance of sections 5, 6 and 7 has not been paid to it in time, the Tax Officer may, in his discretion, levy in addition to the tax so payable, a penalty not exceeding 25 percent.
of the maximum tax which would have been payable to the State Government if the stage carriage had carried its full complement of passengers during such month or portion thereof.