**Executive Summary**
This document from the Gujarat Government's Ports and Transport Department, dated December 29, 2025, notifies the exemption of motor vehicle tax for a vehicle belonging to Saptam Kuveracharya P. P. Shri Avichaldasji Maharaj Suvarnatula Smruti Trust. The trust provides free eye diagnosis and treatment in Gujarat's backward, inland and tribal areas. The exemption is granted under the Gujarat Motor Vehicle Tax Act, 1958.
**Key Points / Main Content**
* **Tax Exemption:**
* The Government of Gujarat grants full exemption from motor vehicle tax to a specific vehicle belonging to the Saptam Kuveracharya P. P. Shri Avichaldasji Maharaj Suvarnatula Smruti Trust, Sarsa, Anand.
* Vehicle Chassis Number: MC2P3LRT0TA557761
* Vehicle Engine Number: E446CDRL122168
* **Basis of Exemption:**
* The exemption is based on the Trust's representation that the vehicle is used for charitable purposes, specifically providing free eye care services.
* The exemption is granted under Section 13(2) of the Gujarat Motor Vehicle Tax Act, 1958, read with Rule 16A of the Gujarat Motor Vehicle Tax Rules, 1959.
* **Condition for Exemption:**
* The tax exemption will be discontinued if the vehicle is sold or transferred.
**Impact Analysis**
**Stakeholder: Saptam Kuveracharya P. P. Shri Avichaldasji Maharaj Suvarnatula Smruti Trust**
* **Impact:** Receives a full exemption from motor vehicle tax for the specified vehicle, reducing operating costs associated with providing free eye care services.
* **Action Required:** Must maintain ownership of the vehicle to continue benefiting from the tax exemption. Cannot sell or transfer the vehicle.
Key Entities Referenced
Gujarat Motor Vehicle Tax Act, 1958: The primary law under which motor vehicle tax is levied in Gujarat, and which is being amended by this notification.
Gujarat Motor Vehicle Tax Rules, 1959: Rules related to the Gujarat Motor Vehicle Tax Act, specifically rule 16A concerning exemptions which is referenced in the notification.
Ports and Transport Department: The Gujarat state department issuing the notification related to motor vehicle tax exemption.
Sachivalaya, Gandhinagar: Location of the Ports and Transport Department headquarters and place of notification.
Saptam Kuveracharya P. P. Shri Avichaldasji Maharaj Suvarnatula Smruti Trust, Sarsa, Anand: The Trust receiving the motor vehicle tax exemption. Often shortened to 'the said Trust'.