LexThe Gujarat Motor Vehicles Tax Act, 1958
Gujarat · state statute
Open in Lexace · Ask the AI about this actGOVERNMENT OF GUJARAT
LEGISLATIVE AND PARLIAMENTARY
AFFAIRS DEPARTMENT
THE GUJARAT MOTOR VEHICLES
(TAXATION OF PASSENGERS) ACT, 1958
(BOMBAY ACT NO. LXVII OF 1958)
( As modified upto the 31st October, 2023. )
2023
( Price : ` 25-00 )
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(G.P.V .)-V-2021 415-Bks.-06-2023.
PRINTED AT THE GOVERNMENT PRESS, V ADODARA.
GOVERNMENT OF GUJARAT
LEGISLATIVE AND PARLIAMENTARY
AFFAIRS DEPARTMENT
THE GUJARAT MOTOR VEHICLES
(TAXATION OF PASSENGERS) ACT, 1958
(BOMBAY ACT NO. LXVII OF 1958)
( As modified upto the 31st October, 2023. )
âˆØ×ðß ÁØÌð
PRINTED AT THE GOVERNMENT PRESS, V ADODARA.
THE GUJARAT MOTOR VEHICLES (TAXATION OF PASSENGERS)ACT, 1958
CONTENTS.
Preamble.
SectionS. Page no.
1. Short title, extent and commencement. 1
2. Definitions. 1
3. Levy of tax on passengers carried by stage carriages. 2
3A. [Deleted.]
4. Submission of returns. 3
5. Tax to be paid every month into Government treasury . 3
6. Procedure where no returns are submitted, etc. 3
7. Fares escaping assessment. 4
8. Penalty for non-payment of tax. 4
9. Recovery of tax, etc. 4
9A. Liability of operator to pay interest. 5
9AA. Refund of excess payments. 5
10. Restrictions on the use of stage carriages in certain cases. 6
11. Appeal against demand. 6
12. Maintenance of accounts and registers. 6
13. Power to order production of accounts. 6
14. Powers of entry and inspection. 6
15. Offences and penalties and competent court. 7
16. Offences by companies. 7
17. Composition of offences. 8
18. Officers to be public servants. 8
19. Bar of certain proceedings. 8
20. Limitation for suits and prosecutions. 8
1958 : Bom. LXVII]
ii [1958 : Bom. LXVII
THE GUJARAT MOTOR VEHICLES (TAXATION OF PASSENGERS)ACT, 1958
SectionS. Page no.
21. Po wer to exempt certain passengers, from payment of tax. 8
22. Po wer to make rules. 8
SCHEDULE.
PB Gujarat Motor Vehicles (Taxation of Passengers) Act, 1958. [1958 : Bom.LXVII 1958: Bom.LXVII] Gujarat Motor Vehicles (Taxation of Passengers) Act, 1958. 1
BOMBAY ACT NO. LXVII OF 1958.1
[The GujaraT MoTor Vehicles (TaxaTion of PassenGers) acT, 1958.]
[3rd September,1958.]
Adapted and modified by the Gujarat Adaptation of Laws (State and
Concurrent Subjects) Order, 1960.
Amended by Guj. 12 of 1961. Amended by Guj. 01 of 1991. * *
” ” ” 15 of 1963. ” ” ” 11 of 2003.
” ” ” 26 of 1964. ” ” ” 15 of 2011.
” ” ” 13 of 1965. ” ” ” 16 of 2014.
” ” ” 37 of 1965.
” ” ” 10 of 1969.
” ” ” 18 of 1969.
Amended by the President’s Act 10 of 1971.*
Amended by Guj. 13 of 1972.
” ” ” 6 of 1977.
” ” ” 19 of 1982.
An Act to provide for the levy of a tax on passengers carried
in certain classes of public service vehicles
in the State of Bombay.
WHEREAS it is expedient to provide for the levy of tax on passengers
carried in certain classes of public service vehicles in the State of Bombay;
It is hereby enacted in the Ninth Y ear of the Republic of India as follows:-
1. (1) This Act may be called the 2[Gujarat] Motor V ehicles (Taxation of
Passengers) Act, 1958.
(2) It extends to the whole of the 3[State of Gujarat].
(3) This section shall come into force at once, and the rest of the Act shall
come into force on such date as the State Government may, by notification in the
Official Gazette, appoint.
2. In this Act, unless the context otherwise requires,-
(1) “fleet owner” means an operator holding a permit for one hundread or
more stage carriages;
(2) “month” means a calendar month;
(3) “municipal area” means an area specified in the Schedule;
4[(3A) “new capital area” means the area comprised in the new capital
within the meaning of clause (c) of section 2 of the Gujarat New Capital (Periphery)
Control Act, 1960;]
1. For Statement of Objects and Reasons, see Bombay Government Gazette, 1958, Part V , Extra, p. 305.
2. This word was and was deemded to have been substituted on 1st May, 1960 for the word “Bombay” by
Guj.15of 2011, s.3, Sch., Sr No. 58.
3. These words were substituted for the words “State of Bombay” by the Gujarat Adaptation of Laws (State and
Concurrent Subjects) Order, 1960.
4. Clause (3A) was inserted by Guj. 18 of 1969, s.2.
* This Act cease to have its ef fect on 1st January, 1972.
* * This Act was deemed to have come into force on the 1st November, 1990.
Short title,
extent and
commencement.
Definitions.
Guj. X of 1960
2 Gujarat Motor Vehicles (Taxation of Passengers) Act, 1958. [1958 : Bom.LXVII 1958: Bom.LXVII] Gujarat Motor Vehicles (Taxation of Passengers) Act, 1958. 3
1[(4) “operator” means any person whose name is entered in the permit
as the holder thereof and where stage carriage is used or caused or allowed
to be used without a permit includes a person in whose name that vehicle is
registered under 2[ the Motor V ehicles Act, 1988], or any person having the
possession or control of such vehicle; and ‘to operate’ shall be construed
accordingly;]
(5) “prescribed” means prescribed by rules made under this Act;
(6) “permit” means a permit granted or countersigned under 2[the
Motor V ehicles Act, 1988], authorising the use of a motor vehicle as a stage
carriage or contract carriage in any part of the State;
(7) “stage carriage” means a motor vehicle carrying or adapted to
carry more than six persons excluding the driver, which carries passengers
for hire or reward at separate fares paid by or for individual passengers,
either for the whole journey or for stages of the journey, and includes such
a carriage 3[ * * * ] when used as a contract carriage within the meaning of
2[the Motor V ehicles Act, 1988];
(8) “tax” means the tax referred to in section 3;
(9) “Tax Officer” means such officer as the State Government may,
by notification in the Official Gazette, appoint to be the Tax Officer for the
whole State or for any area or areas for the purposes of this Act, and the
State Government may appoint more than one officer as Tax Officers for the
whole State or for any area;
(10) the words and expressions used but not defined in this Act shall
have the meaning assigned to them in 2[the Motor V ehicles Act, 1988] and
the rules made thereunder.
3. 4[(1) On the commencement of the Bombay Motor V ehicles (Taxation
of Passengers) (Gujarat Amendment) Act,1963, there shall be levied and paid
to the State Government a tax on all passengers carried by stage carriage at
such r ate a s w ould yield an amount equal to 5[seven and one-half per cent.]
of the inclusive amount of fares payable to the operator of a stage carriage:
6[Provided that where such stage carriage plies exclusively within
the new capital area or a municipal area or exclusively on such routes
serving the new capital area or a municipal area and also areas adjacent to
either of these areas or serving the new capital area, a municipal area and
the area between them, as may be approved by the State Government, the
rate shall be such as would yield such amount, not exceeding 7½ per cent.
of the inclusive amount of fare so payable, as may from time to time be
notified in the Official Gazette by the State Government]:
1. Clause (4) was substituted by Guj. 19 of 1982, s. 2(1).
2. These words and figures were substituted by the words and figares “the Motor V ehicles Act, 1939” by Guj.11
of 2003, s.2.
3. The words “or other omnibus” were deleted, by Guj.19 of 1982, s. 2(2).
4. Sub-section (1) was substituted for the original by Guj. 15 of 1963, s.2.
5. These words were substituted for the words “seventeen and one-half per cent” by Guj. 16 of 2014, s.2.
6. The first proviso was substituted by Guj. 18 of 1969, s. 3.
59 of 1988.
59 of 1988.
59 of 1988.
59 of 1988.
Levy of taxes
on passengers
carried
by stage
carriages.
Guj. XV of 1963.
2 Gujarat Motor Vehicles (Taxation of Passengers) Act, 1958. [1958 : Bom.LXVII 1958: Bom.LXVII] Gujarat Motor Vehicles (Taxation of Passengers) Act, 1958. 3
Provided further that subject to such conditions as the State Government
may, by notification in the Official Gazette , determine in this behalf, no
such tax shall be leviable on any student 1[in respect of journeys not more
than two per day to and from an educational institution or any other place
attended by him in the bonafide prosecution of his studies or for undergoing
any training in compliance with the requirements of such educational
institution.]
Explanation.- [This Explanation which was added by the President’s
Act No. 10 of 1971 has ceased to have effect on 30th November, 1972.]
(2) After calculating the total amount of tax payable under sub-section
(1) out of the total amount received by an operator during each month on
account of inclusive fares in respect of the stage carriage or stage carriages
held by him under a permit, the total amount of tax shall wherever necessary
be rounded off to the 2[nearest rupee, the fraction of a rupee not exceeding
fifty paise shall be ignored and the fraction of a rupee exceeding fifty paise
shall be taken as a rupee].
3A. Levy of additional tax on passengers carried by stage carriages.
[This section which was inserted by the President’s Act, 1971 (Guj. 10 of
1971)has ceased to have effect on the expiry of its term of one year on 30th
November 1972.]
4. (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 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 3[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
1. These words were substituted for the words “in respect of one journey per day to and from an educational
institution attended by him in the bonafide prosecution of his studies” by Guj. 26 of 1964, s. 2.
2. These words were substituted for the words “nearest naya paise, fractions of half a naya paise and over being
counted as one and less than half being disregarded” by Guj. 11 of 2003, s.3.
3. These words were inserted by Guj. 13 of 1965, s. 2.
Submission
of returns.
Tax to be paid
every month
into Goverment
treasury.
Procedur
where no
returns are
submitted,
etc.
4 Gujarat Motor Vehicles (Taxation of Passengers) Act, 1958. [1958 : Bom.LXVII 1958: Bom.LXVII] Gujarat Motor Vehicles (Taxation of Passengers) Act, 1958. 5
(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.
9. (1) In the cases referred to in sections 6, 7 and 8 the Tax Officer shall
serve on the operator a notice of demand for the sums payable to the State
Government and the sums specified in such notice may be recovered from
the operator as arrears of land revenue.
(2) Where the sums specified in the notice of demand are not
paid within fifteen days from the date on which the notice was served on
the operator, the stage carriage in respect of which the tax is due and its
accessories may be distrained and sold under the appropriate law relating
to the recovery of arrears of land revenue whether or not such vehicle or
accessories are in the possession or control of the operator:
Provided that no distraint shall be made in pursuance of this sub-section
except at the instance or with the consent of the State Government or such
Officer as may be authorised by the State Government in this behalf.
(3) Distraints under sub-section (2) may also be made by such
officers or class of officers as the State Government may, by general or
special order, direct and the officer making any such distraint shall forward
the proceedings there of together with the distrained articles to the Collector
for further action under sub-section (2).
Fares
escaping
assessment.
Penalty
for non-
payment of
tax.
Recovery of
tax, etc.
4 Gujarat Motor Vehicles (Taxation of Passengers) Act, 1958. [1958 : Bom.LXVII 1958: Bom.LXVII] Gujarat Motor Vehicles (Taxation of Passengers) Act, 1958. 5
1[9A. (1) Where the whole or portion of the tax payable to the State
Government in respect of any stage carriage in pursuance of section 5,
section 6 or section 7 has not been paid in time, the operator shall be liable to
pay to the State Government simple interest at twelve per cent. per anuum-
(a) on the outstanding sum of the tax payabl e in pu rsuance of se ction 5,
from the date prescribed under that section for th e pa yment of su ch ta x, an d
(b) on the outstanding sum of the tax payable in pursuance of section 6
or section 7, from the day next after the expiry of the period of fifteen days
referred to in sub-section (2) of section 9,
until the date of such payment:
Provided that the amount of interest payable under this sub-section
shall in no case be less than five rupees.
(2) Where the whole or any portion of interest payable to the State
Government in pursuance of sub-section (1) has not been paid, the Tax
Officer shall serve on the operator a notice of demand for the amount of
interest payable to the State Government.
(3) If the amount of interest specified in the notice of demand served
under sub-section (2) is not paid to the State Government within fifteen
days from the date on which such notice is served, the amount of interest
shall be recoverable from the operator as arrears of land revenue.
(4) Notwithstanding anything contanined in sub-section (3), the
provisions of sub-sections (2) and (3) of section 9 shall, so far as may be,
apply in respect of the recovery of the amount of interest specified in the
notice of demand served under sub-section (2) as they apply in respect of
recovery of the tax.]
2[9AA.] The Tax Officer shall refund to an operator in such manner
as may be prescribed 3[the amount of tax, penalty and interest (if any)]paid
by such operator in excess of the amount due from him. The refund may be
either by cash payment or, at the option of the operator by deduction of such
excess from 3[the amount of tax, penalty and interest (if any)] due in respest
of any other period:
Provided that, the Tax Officer shall first apply such excess towards the
recovery of any amount due in respest of which notice 4[under sub-section
(1) of section 9 or, as the case may be, under sub-section (2) of section 9A]
has been served on the operator, and shall then refund the balance (if any).
1. Section 9A was inserted by Guj. 6 of 1977, s.2.
2. Section 9A which was inserted by Guj. 15 of 1963, s. 3, was renumbered as section 9AA by Guj. 6 of 1977, s. 2.
3. These words and brackets were substituted for the words and brackets “the amount of tax and penalty (if any)”
by Guj. 6 of 1977, s. 3(1).
4. These words, brackets, figures and letter were substituted for the words., brackets and figures “under sub-
section (1) of section 9’’, ibid., s.3(2).
Liability of
operator to
pay interest.
Refund of
excess
payments.
6 Gujarat Motor Vehicles (Taxation of Passengers) Act, 1958. [1958 : Bom.LXVII 1958: Bom.LXVII] Gujarat Motor Vehicles (Taxation of Passengers) Act, 1958. 7
10. No stage carriage shall be used on any public road in the State-
(a) in case any 1[tax, penalty or interest] payable in respect thereof
remains unpaid for more than fifteen days after the notice of demand referred
to in 2[section 9 or section 9A] has been served on the operator, until such
1[tax, penalty or interest] is paid, or
(b) in case returns required by section 4 have not been submitted,
if daily returns are required, for more than seven days, and if returns at
less frequent intervals have been prescribed, for such number of times and
during such period as may be prescribed, until the returns are submitted:
Provided that the Tax Officer may, if the operator proves to his
satisfaction that the failure to submit the returns referred to in clause (b) was
not deliberate, exempt the stage carriage from the operation of that clause.
11. (1) Any operator objecting to a notice of demand served on him
under section 9 3[or under section 9A] may, within thirty days of the service
thereof, appeal to the prescribed authority:
Provided that no appeal shall be entertained unless it is accompanied
by satisfactory proof of the payment of the tax admitted by the appellant to
be due.
(2) The prescribed authority may, after giving the appellant an
opportunity of being heard, pass such orders on the appeal as it thinks fit.
12.Every operator shall keep and maintain accounts and registers in
such forms as may be prescribed in respect of stage carriages and the fares
collected in respect of passengers travelling therein.
13.The authority prescribed under sub-section (1) of section 11 or the
Tax Officer or any officer empowered in this behalf by the State Government
may, by order, require any operator to produce such accounts, registers and
documents, and to furnish information relating to the stage carriages or
the fares collected in respect of passengers travelling therein, as may be
specified in the order.
14. (1) Any Officer authorised by the State Government in this behalf
may at all reasonable times enter into, inspect and search any stage carriage
and any place ordinarily used by the operator for garaging such vehicle or
keeping accounts of the business, for the purpose of seeing or verifying
whether the provisions of this Act or any rules made thereunder are being
complied with.
(2) All searches made under sub-section (1) shall be made in
accordance with the provisions of the 4[Code of Criminal Procedure, 1973.].
1. These words were substituted for the words “ tax or penalty” by Guj. 6 of 1977, s. 4(1).
2. These words, figures and letter were substituted for the words and figures “section 9”, ibid., s. 4(2).
3. These words, figure and letter were inserted, ibid., s. 5.
4. These words and figures were substituted for the words and figures “ Code of Criminal Procedure, 1898” by
Guj. 11 of 2003, s.4.
Restrictions
on the use of
stage
carriages in
certain
cases.
Appeal
against
demand.
Maintenance
of accounts
and registers.
Power to
order
production of
accounts.
Powers of
entry and
inspection.
2 of 1974.
6 Gujarat Motor Vehicles (Taxation of Passengers) Act, 1958. [1958 : Bom.LXVII 1958: Bom.LXVII] Gujarat Motor Vehicles (Taxation of Passengers) Act, 1958. 7
15. (1) Any person who-
(a) being an operator, submits or allows to be submitted an incorrect
or incomplete return under section 4 or fails to submit a return as required
under that section; or
(b) being an operator, fraudulently evades or allows to be evaded, the
payment of any tax due from him; or
(c) being an operator, fraudulently makes or allows to be made any
wrong entry in, or fraudulently omits or allows to be omitted any entry
from, any statement submitted, or any accounts or register maintained by
him; or
(d) wilfully acts in contravention of any of the provisions of this Act
or any rules made thereunder or any lawful orders passed in accordance
therewith;
shall, on conviction, be punished with fine which may extend to one
thousand rupees, and if the Magistrate so directs in his order, the person
convicted shall pay in addition, as if it were a fine, such specified amount as
the Magistrate may determine to be the amount which the person convicted
had evaded to pay.
(2) No offence punishable under this Act shall be inquired into or tried
by any court inferior to that of 1[* * *] a Magistrate of the second class.
16. (1) Where an offence under this Act has been committed by a
company, every person who at the time the offence was committed, was
in charge of, and was responsible to the company for the conduct of the
business of the company, as well as the company shall be deemed to be
guilty of the offence and shall be liable to be proceeded against and punished
accordingly:
Provided that nothing contained in this sub-section shall render any
such person liable to any punishment provided in this Act if he proves that
the offence was committed without his knowledge or that he exercised all
due diligence to prevent the commission of such offence.
(2)Notwithstanding anything contained in sub-section (1), where an
offence under this Act has been committed by a company and it is proved
that the offence has been committed with the consent or connivance of or
is attributable to any neglect on the part of, any director, manager, secretary
or other officer of the company, such director, manager , secretary or other
officer shall also be deemed to be guilty of that offence and shall be liable
to be proceeded against and punished accordingly.
Explanation. - For the purposes of this section,-
(a) “company” means a body corporate, and includes a firm or other
association of individuals; and
(b) “director” in relation to a firm means a partner in the firm.
1. The words “ a Presidency Magistrate or” were deleted by the Gujarat Adaptation of Laws (State and Concurrent
Subjects) Order, 1960.
Offences
and penalties
and
competent
court.
Offences by
companies.
8 Gujarat Motor Vehicles (Taxation of Passengers) Act, 1958. [1958 : Bom.LXVII 1958: Bom.LXVII] Gujarat Motor Vehicles (Taxation of Passengers) Act, 1958. 9
17. (1) The Tax Officer may, either before or after institution of
proceedings for any offence punishable under section 15, accept from any
person charged with such offence by way of composition of the offence,
where the offence charged consists of the evasion of the tax, a sum of
money not exceeding double the amount of the tax recoverable, in addition
to the amount of tax so recoverable; and in other cases, a sum of money not
exceeding two hundred and fifty rupees.
(2) On payment of such sum as may be determined by the Tax
Officer, under sub-section (1), no further proceedings shall be taken against
the accused person in respect of the same offence.
18. All officers acting under this Act shall be deemed to be public
servants within the meaning of section 21 of the Indian Penal Code.
19. (1) No prosecution or other proceeding shall be instituted in a
Criminal Court without the previous sanction of the State Government,
against any officer or servant of the Government, for any act done or
purporting to be done under this Act.
(2) No officer or servant of the Government shall be liable in respect
of any such act in any civil or criminal proceeding, if the act was done
in good faith in the course of the execution of duties or the discharge of
functions imposed by or under this Act.
20. No suit or other proceeding shall be instituted against the State
and no suit, prosecution or other proceeding shall be instituted against any
officer or servant of the Government in respect of any act done or purporting
to be done under this Act, unless the suit, prosecution or other proceeding is
instituted within one year from the date of the act complained of.
21. The State Government may , by notification in the official Gazatte,
exempt totally or partially from-payment of tax the passengers carried
in stage carriages on such inter-State route as may be specified in the
notification or carried by stage carriages operating in furtherance of any
educational, medical, philanthropic or other object.
22. (1) The State Government may make rules to carry out the purposes
of this Acts.
(2) In particular and without prejudice to the generality of the foregoing
power, such rules may provide for —
(a) the officer to receive returns under section 4 and the intervals,
if any, at which returns under that section shall be submitted and the period
within which and the manner in which such officer shall forward the return
to the Tax Of ficer;
(b) the maintenance of accounts and registers and the submission
of returns and statements by operators;
(c) the manner of serving notices of demand under this Act;
Composition
of offences.
Officers to
be public
servants.
XLV of 1860.
Bar of
certain
proceedings.
Limitation
for suits and
prosecutions.
Power to
exempt certain
passengers
from
payment of
tax.
Power to
make rules.
8 Gujarat Motor Vehicles (Taxation of Passengers) Act, 1958. [1958 : Bom.LXVII 1958: Bom.LXVII] Gujarat Motor Vehicles (Taxation of Passengers) Act, 1958. 9
(d) the duties and powers of officers appointed for the purpose of
enforcing the provisions of this Act;
(e) the authority to which an appeal may be preferred under sub-
section (1) of section 11;
(f) generally regulating the procedure; to be followed and the forms
to be adopted in proceedings under this Act;
(g) any other matter which is required or allowed by this Act to be
prescribed.
(3) The power to make rules conferred by this section shall, except on
the first occasion of the exercise thereof, be subject to the condition of the
rules being made after previous publication for a period of not less than one
month.
(4) All rules made under this section shall be published in the official
Gazette and shall, unless some later date is appointed, come into force on
the date of such publication.
SCHEDULE
(See section 2.)
Area within the jurisdiction of—
(1 ) a Corporation constituted under 1[* * *]
the Bombay Provincial Municipal Corporations Act, 1949,
2[ * * * ], or
3[(2) a municipality constituted or deemed to be constituted under the
Gujarat Municipalities Act, 1963].
(3) a Cantonment Board constituted under the Cantonments Act, 1924.
1. The words “the Bombay Municipal Corporation Act” were omitted by the Gujarat Adaptation of Laws (State
and Concurrent Subjects) Order, 1960.
2. The words “ or the city of Nagpur Corporation Act, 1948” were omitted, ibid.
3. Item No. (2) was substituted by Guj. 13 of 1972, s. 4.
—————
PRINTED AT THE GOVERNMENT PRESS, V ADODARA.
Bom. LIX 1949.
Guj. 34 of 1964.
II of 1924.