Gujarat Provincial Municipal Corporations Act, 1949
(1) Except as hereinafter provided, a tax at rates not exceeding those prescribed by order in writing by the [State] Government in this behalf from time to time shall be levied on vehicles, boats and animals of the descriptions specified in the order, when kept for use in the City for the conveyance passengers or goods in the case of vehicles and boats and for riding, racing, draught or burden in the case of animals: [ Provided that no tax shall be levied on motor vehicles save as provided in section 20 of the Bombay Motor Vehicles Tax Act, 1958.] (2) The Corporation shall from year to year, in accordance with section 99, determine the rates at which the tax shall be levied.