Vidhi Codex

The Himachal Pradesh Taxation (On Certain Goods Carried by Road) Act, 1976

The Himachal Pradesh Taxation (On Certain Goods Carried by Road) Act, 1976

Tax197616 sections

This Act empowers the Himachal Pradesh State Government to levy and collect tax on specific goods transported by road across the state. Effective immediately upon enactment, it establishes administrative structures, including a Commissioner and Inspectors, to oversee tax collection and define the scope of taxation. By creating this legal framework, the legislation aims to generate revenue for the state while regulating the movement of certain specified commodities.

Start reading →Read full ActSections
  1. 1. Short title, extent and commencement
  2. 2. Definitions
  3. 3. Levy and rate of tax
  4. 4. Mode of payment of tax
  5. 5. Exhibition of table of tax and statement of penalties
  6. 6. Establishment of barriers
  7. 7. Taxing authorities
  8. 8. Powers of Inspectors and other taxing authorities
  9. 9. Assistance to Inspectors and other taxing authorities
  10. 10. Recovery of tax in case of refusal to pay or evasion
  11. 11. Penalties
  12. 12. Revision
  13. 13. Bar of Proceedings
  14. 14. Power to make rules
  15. 15. Repeal and savings
  16. I. THE SCHEDULE

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