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

1. (1) This Act may be called the Himachal Pradesh Taxation (On Certain Goods Carried by Road) Act, 1976.
2. (2) It extends to the whole of Himachal Pradesh.
3. (3) It shall come into force at once.

In this Act, unless there is anything repugnant in the subject or context,-

1. (a) "Barrier" means a barrier established under section 6 of this Act;
2. (b) "Commissioner" means the Commissioner appointed under section 7 of this Act;
3. (c) "Goods" means the goods specified in column

1. (2) of the schedule appended to this Act;
   • (d) "Government" or "State Government" means the Government of Himachal Pradesh;
   • (e) "Inspector" means the person authorised by the State Government to collect tax in respect of any goods crossing a barrier and includes every Government servant posted at a barrier in connection with the collection of tax;
   • (f) "Kilogram" means Kilogram as defined in the Standard of Weights and Measures Act, 1956 (Act No. 89 of 1956);
   • (g) "mechanical vehicle" means any mechanically propelled vehicle adopted for use upon roads whether the power of propulsion is transmitted thereto from an external or internal source and includes a chassis to which a body has not been attached and a trailer;
   • (h) "notification" means a notification published in the Official Gazette;
     • (i) "Official Gazette" means the Rajpatra, Himachal Pradesh;
   • (j) "prescribed" means prescribed by rules made under this Act;
   • (k) "tax" means the tax levied under this Act;
   • (l) "taxing authority" means any person or authority appointed by the State Government to exercise the powers and perform the duties conferred or imposed upon a taxing authority by or under this Act.

1. (1) There shall be levied and paid to the State Government on every kind specified in column
2. (2) of the Schedule to this Act carried by mechanical vehicle, cart, animal and human agency or any other means, except railways and airways, a tax at the rate specified against such goods in column
3. (3) thereof. The net weight, value, volume and species of goods for the purposes of assessment of the 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 (Act No. 15 of 1955).
4. (2) The Government shall have the power to amend, by notification, column
5. (3) of the Schedule, provided that the rates of tax specified in column
6. (3) of the Schedule shall not be enhanced or reduced by more than 50 per cent of the rates given therein on the commencement of the Act.
7. (3) Notwithstanding anything contained in sub-section (2), the Government may, in public interest by notification, exempt any of the goods or class of goods specified in the schedule from the payment of tax under the Act subject to such conditions as it may deem fit.

Every person in-charge of the mechanical vehicle, cart or animal in or on which the goods are carried or the person-in-charge of the goods, at the time of crossing a barrier, shall pay to the Inspector-in-charge of the barrier the tax and shall obtain a receipt from him in token of having paid the amount specified therein.

A table of tax authorised to be taken at any barrier shall be put in a conspicuous place near such barrier legibly written or printed in Hindi and English words and figures, to which shall be annexed, written or printed in like manner a statement of penalties for evading or refusing to pay the tax.

The State Government may, from time to time, by notification in the Official Gazette, establish or remove barriers on any road.

1. (1) The Government may, for carrying out the purposes of this Act, appoint a Commissioner and such other officer or officers to assist him as it thinks fit.
2. (2) The officer or officers appointed under sub-section
3. (1) shall exercise such powers, have jurisdiction over such area or areas and have such relation with one another, as may be prescribed.
4. (3) The Government may, instead of appointing any person under sub-section (1), invest, by notification, any officer to exercise any power under this Act, and also specify therein the area in which such power is to be exercised and thereupon such officer or officers shall be deemed to have been appointed under sub-section (1).
5. (4) All persons appointed under this Act, shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code.

The driver of a mechanical vehicle, cart or an animal carrying the goods shall cause to-stop the vehicle, cart or animal, as the case may be, when required so to do by the Inspector or any taxing authority to enable him to carry any of the duties imposed on him under this Act, or the rules made thereunder.

All police officers shall be bound to assist the Inspectors and taxing authorities, when required, in performance of their duties under this Act, and, for that purpose, shall have the same powers which they have in the discharge of their ordinary police duties.

1. (1) If the Inspector-in-charge of the barrier is satisfied that any person carrying the goods has evaded payment of tax due under this Act, or such person has not made the payment of tax on demand, he may, for reasons to be recorded in writing, and after hearing the said person, order detention of the goods as also the vehicle carrying such goods for such period as may reasonably be necessary and shall allow the same to proceed only on the owner of goods or his representative or the driver or other person-in-charge of the goods, vehicle, cart or animal on behalf of the owner of the goods making payment of the tax or furnishing to his satisfaction a security or executing a bond with or without sureties for securing the amount of tax, in the prescribed form.
2. (2) In case the person-in-charge of the goods or vehicle detained under sub-section
3. (1) fails to pay the tax due or furnish a bond referred to in sub-section
4. (1) within 24 hours of the detention of such goods, the Inspector may cause the goods to be sold in the prescribed manner.
5. (3) The sale proceeds of such goods after defraying the expenses of sale and after deducting the tax shall be paid to the person-in-charge of the goods in the prescribed manner.

1. (1) Whosoever-(a) contravenes or abets the contravention of any of the provisions of this Act or the rules made thereunder or any order or direction made under any such provision or rule, or
   • (b) has concealed the particulars of the goods carried or deliberately furnished in-accurate particulars of such goods, shall on conviction be liable to imprisonment of either description which may extend to six months or to a fine which may extend to one thousand rupees or to both.
2. (2) No Magistrate shall take cognizance of any offence under this Act, or the rules made thereunder except on a complaint in writing made by an officer or authority authorised by the State Government or the Commissioner in this behalf. 11-A. Composition of offences
3. (1) The State Government may, by notification in the Official Gazette, authorise any officer, not below the rank of Excise and Taxation Officer, to compound the offences committed under the Act and rules made thereunder.
4. (2) The officer authorised under sub-section (1), may compound the offence committed under the Act by charging an amount, not exceeding, rupees one thousand or double the amount of tax, whichever is higher.

The Commissioner may, of his own motion or on an application made to him in the prescribed manner, call for and examine the records of any proceedings which have been taken under this Act, by any officer subordinate to him and may subject to the provisions of this Act and the rules made thereunder, and after such enquiry as may be deemed necessary, revise any order passed in such proceedings: Provided that no order to the prejudice of any person shall be passed under this section without giving him a reasonable opportunity of being heard.

12-A. Powers to refund tax The State Government may, by notification in the Official Gazette, appoint any officer, not below the rank of the Excise and Taxation Officer, to refund any amount of tax, which becomes refundable under the provisions of this Act, in the manner prescribed.

No suit, prosecution or other legal proceedings shall lie against any person authorised to act by or under this Act or the rules made thereunder, for any thing done, or purporting to have been done in good faith, under this Act or the rules made thereunder.

1. (1) The State Government may, by notification in the Official Gazette, make rules consistent with this Act, for securing the levy and collection of tax and generally for carrying out the purposes of this Act.
2. (2) Every rule made under this Act shall be laid, as soon as may be after it is made, before the Legislative Assembly of Himachal Pradesh while it is in session for a total period of not less than fourteen days which may comprise in one session or in two or more successive sessions, and if, before the expiry of the session in which it is so laid or sessions aforesaid, the Assembly makes any modification in the rule or decides that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.

The Himachal Pradesh Taxation (On Certain Goods Carried by Road) Ordinance, 1976 (Ord. No. 5 of 1976) is hereby repealed: Provided that anything done, any rule made or any action taken under the said Ordinance shall be deemed to have been done, made or taken under this Act, as if it had come into force with effect from the 17th July, 1976.

(See section 3) Sl. No. | Particulars of the goods on which tax is leviable | Rate of tax ---|---|--- 1. | Apples contained in boxes upto 10 kg. capacity. | .. 50 paise per box. 2. | Apples contained in boxes of more than 10 kg. and upto 20 kg. capacity. | .. Re. 1.00 per box. 3. | Apples contained in any other packing or loose | .. 50 paise per 10 kg. or part thereof. 4. | Mangoes | .. 50 paise per 10 kg. or part thereof. 5. | Mandrin, Sweet Oranges including Kinnu | .. 50 paise per 10 kg. or part thereof. 6. | Appricots, Peaches, Plums | .. 50 paise per 10 kg. or part thereof. 7. | Grapes | .. 50 paise per 10 kg. or part thereof. 8. | Bananas | .. 50 paise per 10 kg. or part thereof. 9. | Pears | .. 50 paise per 10 kg. or part thereof. 10. | All other fruits | .. 50 paise per 10 kg. or part thereof. 11. | Potatoes | .. 0.25 paise per 10.00 kg. or part thereof. 14. | All other vegetables | .. 25 paise per 10 kg. or part thereof. 15. | TIMBER : | | (a) SAWN, HAKRIES, DIMDIMAS, ROUGH AXED (ALL SIZES) : | | (i) Deodar, Walnut, Maple, Birdcherry, Betula species (Bhojpattar), Aesculus indica (Khanor) | .. Rs. 50 Cum. | (ii) Kail, Sal | .. Rs. 40 Cum. | (iii) Chil | .. Rs. 35 Cum. | (iv) Fir/Spruce | .. Rs. 30 Cum. | (v) Hornbeam (Khirkee), Ash | .. Rs. 75 Cum. | (b) LOGS (ALL SIZES) : | | (i) Deodar, Walnut, Maple, Bird-cherry (Bhojpattar), Aesculus indica (Khanor) | .. Rs. 35 Cum. | (ii) Kail, Sal | .. Rs. 28 Cum. | (iii) Chil | .. Rs. 25 Cum. | (iv) Fir/Spruce | .. Rs. 20 Cum. | (v) Hornbeam (Khirkee), Ash | .. Rs. 52 Cum. | (c) BALLIES (ALL SIZES) : | | (i) Deodar | .. Rs. 25 Cum. | (ii) Kail, Sal | .. Rs. 20 Cum. | (iii) Chil | .. Rs. 18 Cum. | (iv) Fir/Spruce | .. Rs. 15 Cum. | (d) KHAIR : | | (i) Chipped heartwood or billets or log form or roots or any other form | .. Rs. 50 per quintal | (ii) Khair wood with bark in billets or log form or roots or any other form. | .. Rs. 25 per quintal | (e) Fuelwood | .. Rs. 10 per quintal | (f) Chil Pulpwood | .. Rs. 10 per quintal | (g) Any other coniferous or broad leaved timber | .. Rs. 40 Cum. 16. | SEEDS : | | Seeds of all forest species like Deodar, Kail, Chil and broad leaved species. | .. Rs. 100/- per quintal 17. | OTHER FOREST PRODUCE : | | (a) Bamboo | .. Rs. 5/- per quintal | (b) Katha | .. Rs. 150/- per quintal | (c) Resin | .. Rs. 12.50 per quintal | (d) Dioscorea | .. Rs. 28/- per quintal (dry). | (e) Barberies | .. Rs. 20/- per quintal (dry). | (f) Carum Carvi (Kala Zeera) | .. Rs. 400/- per quintal (dry). | (g) Emblica officianale (Amla fruit) | .. Rs. 5/- per quintal (dry). | (h) Centiana Karru (Kaur) | .. Rs. 50/- per quintal (dry). | (i) Jurinea Macrocephila (Dhoop) | .. Rs. 10/- per quintal (dry). | (j) Juglansregia (Akhrot bark and fruit) | .. Rs. 20/- per quintal (dry). | (k) Morchella esculenta (Guchhie) | .. Rs. 4,000/- per quintal (dry). | (l) Picrorhiza Karrosa (kaur, Karu) | .. Rs. 50/- per quintal (dry). | (m) Rauwolfia serpentina (Rauwolfia) | .. Rs. 500/- per quintal (dry). | (n) Saussurea lappa (Kuth) | .. Rs. 30/- per quintal (dry) | (o) Terminalia chebula (Hara fruit) | .. Rs. 20/- per quintal (dry). | (p) Violaserpens, Violaodorata (Banafsha) | .. Rs. 100/- per quintal (dry). | (q) Reetha | .. Rs. 40/- per quintal (dry). | (r) Chilgoza | .. Rs. 150/- per quintal (dry). | Terminalia belerica (Behera fruit) | .. Rs. 20/- per quintal (dry). | (t) Bhabar grass | .. Re. 1/- per quintal (dry). 18. | (a) Bricks | .. Rs. 25/- per thousand. | (b) Lime stone | .. Rs. 5/- per ton. | (c) Bajri | .. Rs. 5/- per ton. | (d) Sand | .. Rs. 5/- per ton. | (e) Other minor minerals | .. Rs. 5/- per ton. 19. | Cement | .. Re. 1/- per bag of 50 kg.