The Bombay Motor Vehicles Tax Rules, 1959 — The Gujarat Motor Vehicles Tax Act, 1958

The Bombay Motor Vehicles Tax Rules, 1959 (As modified upto the 11 th January 2007). 2007 2 BOMBAY MOTOR VEHICLES TAX RULES; 1959 CONTENTS PREAMBLE Rules Page No Short title, extent and commencement: 2 Definitions. 3 Assessment of rate of tax 5 Means of payment of tax. 5 5 Certificate for non-user_ Declaration_ Manner of delivery of declaration: 8 8 Period within which declaration is to be made. Additional declaration. 10 Forms of declaration and additional declaration from whom to be obtained. 11 Taxation Authority to satisfy itself that declaration or additional declaration is complete. 12 Application for refund under section 9 10 12A Principles determining the amount of refund under sub-section (5) of section 9 13 Certificate of refund: 11 14 Payment of refund. 12 15 Register of refunds _ 12 3 Rules Page No 12 16 Levy of tax, etc. in case of fleet-owner. 16 A Principle for exemption under section 13. 15 17 Vehicles exempted from tax under Section 13. 17 18 Power to stop motor vehicle_ 18 19 Deleted. 18 20 Record of recoveries and penalties to be maintained. 18 21 Declaration to be submitted in respect of vehicles brought into State . 18 22 Deleted. 19 23 Endorsement in the certification of taxation in case of vehicles brought for use in State. 19 24 Receipt: 19 25 Deleted. 19 26 Franction of rupee. 19 27 Register of receipts of tax. 20 28 Notice of place and time of business. 20 29 Appeals under section 14 to appellate authority . 20 30 Procedure on appeals. 20 31 Supply of copies: 21 32 Supply of information regarding payment of tax etc. 21 33 Penalty for contravention of rules. 21 FORMS & SCHEDULES 4 THEBOMBAY MOTOR VEHICLES TAX RULES1959 Government Notification, Home Department, No. MTA 5058-XII; dated the 2"d February 1958 (Bombay Government Gazette, Extraordinar