Bare Act

The Himachal Pradesh Passengers and Goods Taxation (Amendment and Extension) Act, 1968

This Act amends the Himachal Pradesh Passengers and Goods Taxation Act, 1955, primarily by substituting the tax rate from one twelfth to one tenth of the total value. It extends the existing principal Act and all related rules to the territories transferred to Himachal Pradesh under the Punjab Re-organisation Act, 1966. By repealing the previous Punjab Passengers and Goods Taxation Act for these areas, the legislation ensures consistent taxation. The Act also empowers the State Government to remove any practical difficulties in implementing the new rules, creating a unified legal framework for the taxation of passengers and goods across the state.

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