In this Act, unless there is anything repugnant in the subject or context,- 3 [(a) “Assessing Authority” means any person authorised by the State Government to make any assessment under this Act;]
4 [(aa) “business” includes.-
(i) the business of carrying passengers and goods by motor vehicles;
(ii) any trade, commerce or manufacture, or any adventure or concern in the nature of trade, commerce, or manufacture whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any gain or profit accrues from such trade, commerce, manufacture, adventure or concern; and
(iii) any transaction in connection with, or incidental or ancillary to, such trade, commerce, manufacture, adventure or concern;]
(b) “Commissioner” means the 5 [Excise and Taxation Commissioner] of Himachal Pradesh;
1. Passed in Hindi by the Himachal Pradesh Vidhan Sabha. For Statement of Objects and Reasons see the Rajpatra, Himachal Pradesh, dated 4 th September, 2015, pp. 3452-3453 and 3454.
2. Omitted vide H.P. Act No. 20 of 1997 effective, effective from 14 th August,
1997.XC
3. Existing clause (a) re-numbered as (aa) and new clause (a) inserted vide H.P. Act No. 8 of 1991.
4. Clause (aa) substituted vide H.P. Act No. 20 of 1997, effective, effective from 14 th August, 1997.
5. Substituted for the words “Financial Commissioner” by H.P. Act No. 7 of 1966.
THE HIMACHAL PRADESH PASSENGERS AND GOODS TAXATION ACT, 1955 7 1 [(c) “fare” or “freight” includes sums fixed by the competent authority under the Motor Vehicles Act for the hire of motor vehicles for carriage of passengers and the transport of goods therein and includes the sum payable for a season ticket, and where no such fare or freight has been fixed, also includes such sum as specified in Schedule-I];
(d) “goods” include live-stock, and anything carried by a motor vehicle except living persons, but does not include the personal luggage of passengers travelling in the vehicles when such luggage is not charged for, and the equipment ordinarily used with the vehicle;
2 [(da) “kilogram” means kilogram as defined in the Standards of Weights and Measures Act, 1976 (6 of 1976);]
3 [(db) ‘mini-bus’ means a stage carriage having the capacity to carry not more than 30 passengers excluding the driver and the conductor;]
4 [(e) “motor vehicle” means any transport vehicle, which is mechanically propelled and adapted for use upon roads whether the power of propulsion is transmitted thereto from an external or internal source, or a trailer when attached to any such vehicle and includes-
(i) a motor vehicle used for carriage of passengers or goods or both for hire or reward in contravention of the provisions of the Motor Vehicles Act; and
(ii) a maxi cab, which is constructed or adapted to carry more than six passengers, but not more than twelve passengers;]
5 [(ea) “Motor Vehicles Act” means the Motor Vehicles Act, 1939 (4 of 1939) and the Motor Vehicles Act, 1988 (59 of 1988), as the case may be;]
6 [(f) “owner” means the owner of the motor vehicle, used for
1. Clause (c) substituted vide H.P. Act No. 20 of 1997 effective, effective from 14 th August, 1997.
2. Clause (da) inserted vide H.P. Act No. 1 of 1997, effective from 1 st October,
1996.
3. Clause (dd) inserted vide H.P. Act No. 10 of 1988 and re-numbered as clause
(db) vide H.P. Act No. 1 of 1997, effective from 1 st October, 1996.
4. Clause (e) substituted vide H.P. Act No. 10 of 1988, H.P. Act No. 8 of 1991, effective from 1 st October, 1990 and again substituted vide H.P. Act No. 20 of 1997, effective from 14 th August, 1997.
5. Clause (ea) inserted vide H.P. Act No. 20 of 1997, effective from 14 th August,
1997.
6. Clause (f) substituted vide H.P. Act No. 1 of 1978.
8 THE HIMACHAL PRADESH PASSENGERS AND GOODS TAXATION ACT, 1955 carrying passengers or transporting goods in or through the territory of the State of Himachal Pradesh, and includes,-
(a) the de-facto and de-jure owners;
(b) any person for the time being incharge of such vehicle;
(c) any person responsible for the management of the place of business of such owners;
(d) the Government or Corporation constituted under the Road Transport Corporation Act, 1950 (64 of 1950);]
1 [(g) “passenger” means any person travelling in a motor vehicle, but shall not include the driver or the conductor or any employee of the owner of the vehicle travelling in the bonafide discharge of his duties in connection with the vehicle;]
2 [(ga) ‘prescribed’ means prescribed by rules framed under this Act;]
3 [(gb) “private service vehicle” means a motor vehicle constructed or adapted to carry more than six persons excluding the driver and ordinarily used by or on behalf of the owner of such vehicle for the purpose of carrying persons for, or in connection with, his trade or business;
(gc) “road” means a track for travel or transportation to and fro, serving as a means of communication, between two places;]
4 [(h) “prescribed authority” means any officer of the Excise and Taxation Department, not below the rank of an Excise and Taxation Inspector, appointed under sub-section (1) of section 7 of this Act;
(i) “Schedule” means the Schedule appended to this Act;]
5 [ XXXXXXXXXXXXXXXXXXXXXXX] 6 [(ia) “transport vehicle” means a public service vehicle, a goods carriage, an educational institution bus or a private service vehicle;
1. Clause (g) substituted vide H.P. Act No. 20 of 1997,, effective from 14 th August,
1997.
2. Clause (gg) inserted vide H.P. Act No. 8 of 1991, re-numbered as (ga) vide H.P.
Act No. 20 of 1997, effective from 14 th August, 1997.
3. Clauses (gb) and (gc) inserted vide H.P. Act No. 20 of 1997, effective from 14 th August, 1997.
4. Clause (h) re-numbered as clause (j) and new clauses (h) and (i) inserted vide H.P. Act No. 1 of 1997, effective from 1 st October, 1996.
5. Definition of “State Government or Government” omitted vide A.O., 1973.
6. Clause (ia) inserted vide H.P. Act No. 20 of 1997, effective from 14 th August,
1997.
THE HIMACHAL PRADESH PASSENGERS AND GOODS TAXATION ACT, 1955 9
(j) “State” means the State of Himachal Pradesh.]
1 [(k) “tax” means the tax levied under section 3 and 3-B of the Act; and] 2 [(l) all words and expressions used in this Act but not defined shall have the meanings assigned to them in the 3 [Motor Vehicles Act, 1988 (59 of 1988).]