Levy of taxes on passengers carried by stage carriages

(1) On the commencement of the Bombay Motor Vehicles (Taxation of Passengers) (Gujarat Amendment) Act, 1963, there shall be levied and paid to the State Government a tax on all passengers carried by stage carriage at such rate as would yield an amount equal to seven and one-half per cent. of the inclusive amount of fares payable to the operator of a stage carriage: Provided that where such stage carriage plies exclusively within the new capital area or a municipal area or exclusively on such routes serving the new capital area or a municipal area and also areas adjacent to either of these areas or serving the new capital area, a municipal area and the area between them, as may be approved by the State Government, the rate shall be such as would yield such amount, not exceeding 7½ per cent. of the inclusive amount of fare so payable, as may from time to time be notified in the Official Gazette by the State Government: Provided further that subject to such conditions as the State Government may, by notification in the Official Gazette, determine in this behalf, no such tax shall be leviable on any student in respect of journeys not more than two per day to and from an educational institution or any other place attended by him in the bonafide prosecution of his studies or for undergoing any training in compliance with the requirements of such educational institution. Explanation.- [This Explanation which was added by the President’s Act No. 10 of 1971 has ceased to have effect on 30th November, 1972.] (2) After calculating the total amount of tax payable under sub-section (1) out of the total amount received by an operator during each month on account of inclusive fares in respect of the stage carriage or stage carriages held by him under a permit, the total amount of tax shall wherever necessary be rounded off to the nearest rupee, the fraction of a rupee not exceeding fifty paise shall be ignored and the fraction of a rupee exceeding fifty paise shall be taken as a rupee. Provided further that subject to such conditions as the State Government may, by notification in the Official Gazette, determine in this behalf, no such tax shall be leviable on any student in respect of journeys not more than two per day to and from an educational institution or any other place attended by him in the bonafide prosecution of his studies or for undergoing any training in compliance with the requirements of such educational institution.

Explanation.- [This Explanation which was added by the President’s Act No. 10 of 1971 has ceased to have effect on 30th November, 1972.]

(2) After calculating the total amount of tax payable under sub-section (1) out of the total amount received by an operator during each month on account of inclusive fares in respect of the stage carriage or stage carriages held by him under a permit, the total amount of tax shall wherever necessary be rounded off to the nearest rupee, the fraction of a rupee not exceeding fifty paise shall be ignored and the fraction of a rupee exceeding fifty paise shall be taken as a rupee.