The Bombay Highway Act, 1883

This Act shall be cited as the 1a[Gujarat] Highway Act, 1883, and it shall come into force in the manner provided in the next following section.

This Act shall extend to the whole of the territories administered by the Bombay Government, but shall not come into force anywhere within the said territories until the 2[Provincial Government] may, by notification in the 3[Official Gazette] apply 4 the same to any local area to be specified in such notification within the said territories ; and the 2[Provincial Government] may, in like manner, amend or cancel any such notification.

It shall be lawful for the 2[Provincial Government], after the publication of the notification referred to in the last preceeding section 5 to levy a tax on all carriages, coaches, vans, carts, hackeries, horses or ponies in accordance with the rates specified in the Schedule 6* * * * from all persons owning or having charge of the same, who are resident within the local area so notified ; Provided-

1. (a) that the 2[Provincial Government] may reduce, alter or modify this tax as 7[it] may deem fit, but may not increase the rates specified in the said Schedule ;
2. (b) that any person who may have owned or had charge of any vehicle or animal as aforesaid kept for use within such local area for a period exceeding fifteen and not exceeding thirty consecutive days shall be liable only to one-third of the tax for that quarter, and for any period of a quarter exceeding thirty consecutive days shall be liable for the whole tax of that quarter ;
3. (c) that no tax shall be leviable in respect of any vehicle or animal as aforesaid which shall have been out of the use for the whole period contained in any quarter on due notice in writing being given by the owner in accordance with the rules of assessment hereinafter provided for in section 4 8* * *.

Rules to be framed for the levy of the tax It shall be lawful for the 9[Provincial Government], from time to time to make 10 rules for the assessment and recovery of the tax referred to in the last preceeding section, which shall be published in the 11[Official Gazette], and such rules may be general for all area notified under the provision of section 2 or special for any one or more such areas, according as the 8[Provincial Government] directs, and it shall be lawful for the 2[Provincial Government] at any time to amend or cancel such rules.

Whenever in any municipality or cantonment, within any local area notified under this Act, a tax on vehicles and animals is levied within the limits of such Municipality or cantonment under the authority of any law for the time being in force therein, the tax impossible under section 3 shall not be levied within such limits; but such contribution which, under any law for the time being in force, may be made out of the funds of any such municipality or cantonment to provincial or local funds, as shall, in the opinion of the Provincial Government, be deemed a just and proper share towards meeting the expenses of maintaining provincial roads which are not provided out of such municipal or cantonment funds, but which are calculated to benefit the residents within the limits of such municipality or cantonment may be applied in the manner prescribed for the application of the proceeds of the tax imposed under section 3.

[Application of proceeds of the tax]. Omitted by the Adaptation of Indian Laws Order in council :

No tolls leviable under Bombay Act III of 1875 shall be levied within any local area notified under this Act.

Nothing in this Act shall be deemed to apply to or include any vehicles or animals as aforesaid [belonging to the Crown], or vehicles kept for sale by bonafide dealers and not used for any other purpose ; or shall apply to any persons who are specially exempt from municipal taxation under any rules or law for the time being in force, or to any persons whom the Provincial Government may by an order in writing exempt from the tax imposable under section 3 ; or shall apply to any person who earns his livelihood wholly or principally by agriculture carried on within the district within the limits of the local area to which this Act may be applied is situated, or to any class of persons carrying on any petty trade, dealing or industry in such local area which the Provincial Government may, from time to time, by notification in the Official Gazette, exempt from the tax imposable under section 3.

TAX ON CARRIAGES, COACHES, VANS, CARTS, HACKERIES, HORSES AND PONIES. 1. For every four-wheeled vehicle on springs ... a rate not exceeding Rs. 10 per quarter. 2. For every two-wheeled vehicle on springs ... ditto ” 6 ditto. 3. For every cart or hackery drawn by ... ditto ” 6 ditto. bullocks 4. For every horse, or pony of the height of 12 hands or upwards ... ditto ” 5 ditto.