State Act
5
Section 5. Payment of cess
The Gujarat Motor Spirit Cess Act, 2001
Act no. 13 of 20012001In forceGujarat (State Act)
5. (1) The cess levied under section 3 shall be payable by trader in such manner as may be prescribed. (2) The trader liable to pay cess under section 3 shall furnish at such intervals and to such authority, returns in such form and in such manner as may be prescribed.