[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:- "(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.".Gujarat
Motor Vehicles Tax (Amendment) Rules, 2023
These rules may be called The Gujarat Motor Vehicles Tax (Amendment) Rules,
2023.
In the Gujarat Motor Vehicles Tax Rules, 1959, in rule 16A, after clause (12),
the following clause shall be added, namely:-