Levy of tax on carriage of goods

Levy of tax on carriage of goods

1. (1) Subject to the provisions of this Act, there shall be levied and collected a tax on all goods carried by road in a goods vehicle, and such tax shall be payable by the operator of the goods vehicle.
2. (2) The tax shall be levied at such rate not exceeding one hundred per cent of the freight in respect of the goods, as the State Government may, by notification in the Official Gazette, specify in this behalf: Provided that in the case of a goods vehicle the weight whereof does not exceed such limit as may be prescribed, the State Government may, by notification in the Official Gazette, levy tax at such lump sum rate as may be specified in the notification.
3. (3) The tax shall be calculated and paid in the prescribed manner.