Vidhi Codex

Bare Act

The Himachal Pradesh Taxation (On Certain Goods Carried By Road) Amendment Act, 2012

Tax201224 sections

This Act amends the taxation framework for goods transported by road in Himachal Pradesh, creating specific rules for how taxes are levied and paid. It specifically targets individuals in charge of mechanical vehicles or carts carrying certain goods, mandating payments to government treasuries or district taxing authorities. This measure is essential for the state because it closes revenue gaps in road transport taxation, ensuring consistent fiscal contributions from transport operators beyond those covered by other existing tax laws.

Start reading →Read full ActSections
  1. 1. Short title and commencement
  2. 2. Definitions
  3. 3. Levy and rate of tax
  4. 4. Mode of payment of tax
  5. 4A. Collection of tax by a person selling or causing or authorising to cause despatch of goods for carriage by road
  6. 5. Establishment of check-posts or barriers and inspection of goods in transit
  7. 6. Exhibition table of tax and statement of penalties
  8. 6A. Procedure to maintain records through electronic data system etc
  9. 7. Taxing authorities.
  10. 8. Assistance to Inspectors and other taxing authorities.
  11. 9. Recovery of tax in case of refusal to pay or evasion.
  12. 10. Penalties.
  13. 11. Tax and penalty recoverable as arrears of land revenue.
  14. 12. Appeal.
  15. 13. Revision.
  16. 14. Refund.
  17. 15. Power to amend Schedule-I.
  18. 16. Bar of proceedings.
  19. 17. Power to make rules.
  20. 18. Validation and exemption.
  21. 19. Repeal and savings
  22. Explanation. Explanation
  23. Schedule. SCHEDULE-I
  24. Schedule II. SCHEDULE-II

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