Levy and rate of tax

Tax197616 sections

Statutory text

(1) There shall be levied and paid to the State Government on every kind specified in column
(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) 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).
(2) The Government shall have the power to amend, by notification, column
(3) of the Schedule, provided that the rates of tax specified in column
(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.
(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.

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