The Bombay Highway Act, 1883
The Bombay Highway Act, 1883
Infrastructure19839 sections
This law authorizes the government to collect taxes on vehicles and animals like carriages, carts, and horses within specific areas it designates. The tax applies to owners or those in charge of these vehicles who live in the notified area. The government can set rules for how the tax is assessed and collected, but it cannot increase the base rates. The law exempts areas already taxed by municipalities, vehicles belonging to the Crown, dealers, and farmers, ensuring the revenue helps maintain provincial roads while avoiding double taxation.
- 1. Short title
- 2. Local extent
- 3. Imposition of tax on carriages, etc., in notified area
- 4. For the purposes of this section the word "resident" means and includes any person who dwells or takes up his abode in a local area notified under this Act for a period exceeding fifteen days.
- 5. The tax not leviable in a municipality or cantonment where a tax on vehicles and animals is already levied
- 6. Repealed.
- 7. Tolls under Bombay Act III of 1875 not to be levied in local areas notified under this Act
- 8. Saving provisions
- I. Tax on carriages, coaches, vans, carts, hackeries, horses and ponies
PDF: pending for this language.