Vidhi Codex

THE HIMACHAL PRADESH MOTOR VEHICLES TAXATION ACT

The Himachal Pradesh Motor Vehicles Taxation Act, 1972

Tax197234 sections

Change Title: YES This law establishes the legal framework for taxing motor vehicles throughout the entire state of Himachal Pradesh. It applies to a wide range of vehicle owners and operators, particularly those holding permits for commercial transport, to ensure they contribute to public funds based on their specific vehicle type and usage. The Act empowers the state government and designated officials, such as the Commissioner of Transport, to frame detailed rules regarding levy methods. By defining clear obligations for taxation authorities, the Act guarantees that necessary revenues are collected and managed effectively to sustain the state’s transportation infrastructure and public services.

Start reading →Read full ActSections
  1. 1. Short title, extent and commencement
  2. 2. Definitions
  3. 3. Levy of tax
  4. 3A. Levy of special road tax
  5. 3B. Establishment of Fund for the payment of ex-gratia grant to a passenger
  6. 3C. Power to amend the Schedules
  7. 4. Declaration and payment of tax
  8. 4A. Obligation to make declaration in respect of transport vehicles to pay special road tax
  9. 5. Issue of tokens
  10. 5A. Obligation on revision of rates of tax
  11. 6. Additional declaration
  12. 7. Liability for additional tax
  13. 7A. Owner to furnish security
  14. 7B. Maintenance of accounts and determination of tax
  15. 7C. Re-determination of tax
  16. 8. Service of special notice to make declaration and to pay tax
  17. 9. Liability to pay arrears of tax of person succeeding to the ownership, possession or control of motor vehicles.
  18. 10. Payment of tax
  19. 11. XXXXXXXXXXXXXXX
  20. 12. Arrears of tax and penalty recoverable as arrears of land revenue.
  21. 13. XXXXXXXXXXXXXXXXXX
  22. 14. Exemptions.
  23. 15. Appeals
  24. 15-A. Revision
  25. 16. Power to stop, search and seizure
  26. 17. Offences and penalties
  27. 18. Compounding of offence
  28. 19. Cognizance of offence
  29. 20. Bar to jurisdiction of civil and criminal courts in matter of taxation
  30. 21. Power of State Government to make rules
  31. 22. Repeal and savings
  32. SCHEDULE-I. SCHEDULE-I
  33. SCHEDULE-II. SCHEDULE-II
  34. SCHEDULE-III. SCHEDULE-III

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