Tax to be charged on goods carried in goods vehicle of operator

Tax to be charged on goods carried in goods vehicle of operator.

1. (1) Subject to the provisions of this Act, there shall be levied and paid to the State Government a tax on all goods carried in a goods vehicle, at such rate not exceeding twenty-five per cent of the freight charges, as the State Government may, by notification in the Official Gazette, specify in this behalf: Provided that in the case of a fleet owner, the tax shall be levied and paid at such compounded rate as may be specified by the State Government by notification in the Official Gazette.
2. (2) The tax leviable under sub-section
3. (1) shall be paid by the operator of the goods vehicle: