Vidhi Codex

Himachal Pradesh Passengers and Goods Taxation Act, 1955

Himachal Pradesh Passengers and Goods Taxation Act, 1955

Tax195540 sections

This Act governs the taxation of passengers and goods transported within the state of Himachal Pradesh. It applies to owners of motor vehicles, transport businesses, and anyone involved in carrying passengers or goods for hire or reward. The law establishes rules for assessing taxes on fares and freight, defines what constitutes a motor vehicle or goods, and sets up authorities to enforce these regulations. It is important because it provides the state government with a legal mechanism to collect revenue from the transport sector and ensures that transport operators comply with specific tax obligations.

Start reading →Read full ActSections
  1. 1. Short title, extent and commencement
  2. 2. Definitions
  3. 3. Levy of tax
  4. 3-A. Levy of surcharge
  5. 3-B. Levy of additional goods tax
  6. 4. Method of collection of tax
  7. 4-A. Collection of additional goods tax by a person selling or causing or authorizing to cause dispatch or transport of goods
  8. 5. Method of levy
  9. 6. Keeping of accounts and submission of returns
  10. 6-A. Procedure to maintain records, through electronic data system etc.
  11. 7. Taxing Authorities
  12. 7-A. Assistance to taxing authorities
  13. 8. Registration of owner
  14. 9. Grant of Registration certificate
  15. 9-A. Owner to furnish security
  16. 9-B. Assessment of tax and surcharge
  17. 9-C. Re-assessment of tax and surcharge
  18. 10. Exemptions
  19. 11. Supply of time table and table of fares and freights
  20. 12. Arrears of tax and surcharge to be recovered as arrears of land revenue
  21. 12-A. Payment of interest
  22. 13. Powers of entry and inspection
  23. 13-A. Impounding of a licence
  24. 13-AA. Power to detain vehicles
  25. 14. Production of tickets
  26. 14-A. Penalty
  27. 14-B. Establishment of check posts or barriers and inspection of goods in transit
  28. 14-C. Penalties
  29. 14-D. Composition of offences
  30. 15. Appeals
  31. 16. Revisions
  32. 17. Section 17
  33. 18. Section 18
  34. 19. Bar of proceedings
  35. 20. Exclusion of jurisdiction of civil courts
  36. 21. Refunds
  37. 21-A. Power to amend Schedule
  38. 22. Powers to make Rules
  39. Schedule-I. Section Schedule-I
  40. Schedule-II. [See sub-section (1) of section 3-B and section 21-A]

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