1 I Extra No. 603 © Qtbt C!9ujarat C!9obtrnmtnt C!9a,tttt Vol. LVIII EXTRAORDINARY PUBLISHED BY AUrnORITY FRIDAY, OCTOBER 28, 2016lKARTIKA 6, 1938 Separate paging is given to this Part in order that it may be filed as a Separate Compilation.
PART IV-B Rules and Orders (Other than those published in Part I, I-A and I-L) made by the Government of Gujarat under the Gujarat Acts.
PORTS AND TRANSPORT DEPARTMENT Notification Sachivalaya, Gandhinagar, 26th October, 2016 GUJARAT MOTOR VEmCLES TAX ACT, 1958 No. PT/20161511MVD/102015/23941KH: WHEREAS, certain draft rules were published as required.
by sub-section (I) of section 23 of The Gujarat Motor Vehicles Tax Act, 1958 (Bom.65 of 1958) at pages 397-2 to 397-5 in the Gujarat Government Gazette, Extraordinary, Part IV -B, dated 25th May,20 16, under the Government Notification, Ports and Transport Department .=-No. ptl20 I 6139IMVD/I 0201 5/23941KH, dated the 20th May, 2016, inviting objections and suggestions from all persons likely to be affected thereby within a period of thirty days from the date of publication of the said notification in the official Gazette;
AND WHEREAS, no objection or suggestion has been received by the Government in respect to the said draft-notification;
NOW, THEREFORE, in exercise of the powers conferred by provisos to section 12B of the Gujarat Motor Vehicles Tax Act, 1958 (Born. 65 of 1958), the Government of Gujarat hereby makes the following rules further to amend the Bombay Motor Vehicles Tax Rules, 1959, namely:- I. These rules may be called the Bombay Motor Vehicle Tax (Gujarat Amendment) Rules, 2016.
2. In the Bombay Motor Vehicles Tax Rules, 1959, after the rule 18 the following rule shall be inserted, namely- "18A. Manner of Auction:- (I) An officer of the motor vehicle department shall immediately report in writing to the Taxation Authority under whose jurisdiction he is working regarding detention of vehicle by him under the section l2B ofthe Act, for which any Tax, Penalty, Interest due under this Act has not been paid.
(2) The Taxation Authority, in whose jurisdiction the vehicle was (Retained, is not original Taxation Authority, shall immediately intimate the original Taxation Authority about detention of vehicle. The original Taxation Authority shall inform the Taxation Authority in whose jurisdiction vehicle was detained with the details of Tax, Penalty and interest due and pending offences within 3 days from the receipt of such intimation.
IV -B Ex.-603 603-1
PART-IV-B] GUJARATGOVERNMENT GAZETTE EX., 28-10-2016 603-3
(9) The Taxation Authority shall publish the public notice through the Department of Information and Broadcasting into the newspaper having large circulation for the public auction of the vehicle in accordance with upset price derived by the committee at where it as based i.e either the vehicle is in usable condition or in scrap condition. The following three stages shall be published in public notice:
Stages Date and Time Observation of the Within seven day from the date of publication of advertisement during the office auctionable vehicle hour at the time fixed by the Taxation Authority.
Submission of the bid in Up to 5.00 PM of eighth day from the date of publication of advertisement. If that sealed cover day is public holiday notified by the State Government, than from the next working day.
Opening of bids Next day after the submission of bid at the time fixed by the Taxation Authority.
If that day is public holiday notified by the State Government, then from the next working day.
Issuance of order of sell Preferably within three days from the date of opening of bid.
of vehicle to successful purchaser Payment of price Within three days from the receipt of order of sell of vehicle by auction to (offered amount) successful purchaser.
Explanation:- For the computation of time, date of publication of public notice of auction is included.
(10) Notwithstanding anything contained above, the Commissioner of Transport may issue instructions to the Taxation Authority or Taxation Authorities, for manner of conducting auction by any of using information technology, from time to time. .
(II) The person who intends to take part in auction shall submit the offer alongwith self-attested photo copy of PAN card, address proof, ADHAR, Voter ID in sealed cover in date and time specified in public notice and demand draft of earnest money deposit. The eamest money deposit shall be the 10 percent of the upset price or ~ 5,0001- whichever is more. The Sealed cover shall be produced with the demand draft of non-refundable fee of ~ 5001-.
(12) The Taxation Authority may take note of such sealed cover in the register as per the instructions of the Commissioner of Transport issued from time to time. The Commissioner of Transport may from time to time issue instructions to all the Taxation Authorities regarding the particulars require to be mentioned on/in sealed cover.
(13) The sealed cover received shall be opened before the Taxation Authority, committee and all bidders.
If any bidder shall not remain present, the decision of the auction shall binding to him.
(14) After opening the sealed cover, the person, who shall have offered the highest price more than upset price out of all bidders, shall be declared as the successful purchaser. The Taxation Authority shall issue the order of sell of vehicle by auction to successful purchaser. The demand draft of earnest money deposit shall be returned to all unsuccessful bidders.
(15) The successful purchaser shall be liable to pay offered amount by demand draft within three days from the receipt of the order of sell of vehicle by auction which shall be adjusted against the amount of Principal amount of tax first and thereafter it shall be adjusted against the penalty and interest accordingly:
Provided that where the successful bidder fails to pay the offer amount within such time, his earnest money deposit shall be forfeited and deposited in the Government Treasury.
(16) After opening of the sealed cover if there are two or more than two bids for the same value, the Taxation Authority shall provide an opportunity to such bidders to submit new offers immediately.
(17) Where it appears that the quoted price is lower than the upset price, then in that case, the bid shall liable to be canceled. Where quoted price in bids of all participants shall be lower than the upset price, the auction shall be cancelled, and the demand draft of earnest money deposit will be returned to all bidders, and fresh auction process shall be undertaken by the Taxation Authority as per manner stated above.
IlDtJrJ7lelD-SIS-5IWork-2016-S1S-5IExtra OrdirwryI/V-BIEx.-603-PORIS AND TRANSPORT DEPARIMENT Dt. 12-1 J-20J6.doc