The Punjab Passengers and Goods Taxation Act, 1952
The Punjab Passengers and Goods Taxation Act, 1952
This Act governs the levy and collection of taxes on passengers and goods transported by motor vehicles within the state. It applies to commercial transport operators, private and public carrier owners, contract carriage providers, and businesses that transport employees or freight. The law requires vehicle operators to register, maintain proper records, issue valid tickets or receipts, and remit collected taxes or tax deductions to the government. It matters because it creates a legal framework to generate state revenue from road transport, ensure fair tax compliance, empower authorities to inspect vehicles and audit records, and resolve tax-related disputes and refunds.
- 1. Short title, extent and commencement
- 2. Definitions
- 3. Levy of Tax
- 3A. Levy of additional tax
- 4. Method of collection and payment of tax
- 5. Method of levy
- 5A. Special provisions relating to deduction of tax at source in certain cases
- 6. Keeping of accounts and submission of returns
- 7. Taxing Authorities
- 8. Registration of owner
- 9. Grant of Registration Certificate
- 10. Exemptions
- 11. Supply of time table and table of fares and freights
- 12. Arrears of tax to be recovered as arrears of land revenue
- 13. Powers of entry and inspection
- 13A. Impounding of licence, etc.
- 13AA. Power to detain vehicles
- 13AAA. Power to call for information from companies/firm and call centres, etc.
- 14. Production of tickets
- 14A. Penalty
- 14B. Interest on delayed payment
- 15. Appeals
- 16. Revisions
- 17. Section 17
- 18. Section 18
- 19. Bar of proceedings
- 20. Exclusion of jurisdiction of civil Courts
- 21. Refunds
- 22. Power to make rules
PDF: pending for this language.