Gujarat Motor Vehicles Tax (Amendment) Rules, 2023

[25th August 2023]

WHEREAS certain draft rules were published as required by sub-section (1) of section 23 of the Gujarat Motor Vehicles Tax Act, 1958 (Bom. LXV of 1958) at pages 127-1 to 127-2 in the Gujarat Government Gazette, Extraordinary, Part IV-B, dated the dated 17th July, 2023 under the Government Notification, Ports and Transport Department No. GH/PT/2023/10/MVD/102021/1806/KH, dated the 9th June, 2023, inviting objection or suggestion 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 of the said notification;

NOW, THEREFORE, in exercise of powers conferred by clause (h) of sub-section (2) of section 23 read with sub-section (2) of section 13 of the Gujarat Motor Vehicles Tax Act, 1958 (Bom. LXV of 1958), the Government of Gujarat hereby makes the following rules further to amend the Gujarat Motor Vehicles Tax Rules, 1959, namely:-

Rule - 1.

These rules may be called The Gujarat Motor Vehicles Tax (Amendment) Rules, 2023.

Rule - 2.

In the Gujarat Motor Vehicles Tax Rules, 1959, in rule 16A, after clause (12), the following clause shall be added, namely:-

"(13) New Motor Vehicle purchased against the "Certificate of Deposit" as provided under the Government of India Notification, Ministry of Road Transport and Highways No. G.S.R. 720(E) dated the 5th October, 2021.".