Levy and rate of tax

(1) Subject to the provisions of this Act, there shall be levied and paid to the State Government a tax on every kind of goods specified, in column (2) of Schedule-I, carried by road by means of a mechanical vehicle or cart, at the rates as specified in column (3) of Schedule-I. (2) XXXXXXXXXXXXXXXXXXXXX (3) On every kind of goods, specified in column (2) of Schedule-II, carried by road by means of a mechanical vehicle, cart, animal and human agency or any other means, except railways and airways, at any time, on or after the 17th day of July, 1976 but before the appointed day, there shall be deemed and always deemed to have been levied and paid to the State Government, a tax for a distance of every one hundred and fifty kilometres, or part thereof, covered within the State, and for the period mentioned in column (3) thereof and at the following rates, namely:- (a) where the distance covered does not exceed 150 kilometres at the rates as specified in column (4) of Schedule-II; (b) where the distance covered exceeds 150 Kilometres but does not exceed 300 kilometres at twice the rates specified in column (4) of Schedule-II; and (c) where the distance covered exceeds 300 kilometres at thrice the rates specified in column (4) of Schedule-II (4) The net weight, value, volume and species of the goods for the purpose of assessment of tax shall be determined in the manner prescribed. Explanation.- The tax levied under this Act shall be in addition to any tax levied or leviable under the Himachal Pradesh Passengers and Goods Taxation Act, 1955 (15 of 1955).