(1) The State Government may make rules, consistent with this Act, for securing the payment of 2 [tax and surcharge] and generally for the purposes of carrying into effect the provisions of this Act.
(2) In particular and without prejudice to the generality of the foregoing power, the State Government may make rules:- 3 [(a) prescribing the manner in which and the intervals at which tax and surcharge shall be paid under sections 3, 3-A and 4;]
4 [(aa) the manner in which the amount of fares and freights shall be determined for the purpose of payment of tax and surcharge under sub-section (2-A) of section 3;]
(b) prescribing the authority or authorities for the purpose of carrying out any function under any of the provisions of this Act;
(c) prescribing the forms of tickets and receipts under section 5;
5 [(cc) prescribing the returns to be furnished under sub-section (1) of section 6 and intervals at which such returns shall be furnished;
(ccc) prescribing the manner of payment of tax and surcharge under sub-section (2) of section 6;]
6 [(d) prescribing the manner of granting registration certificate under section 9 and the manner of payment of 7 [tax and surcharge] and penalty assessed and imposed under this Act;]
8 [(dd) prescribing the manner in which the security is to be furnished under sub-section (1) of section 9-A and the time within which and the manner in which the security rendered
1. Substituted for the word “Schedule” vide H.P. Act No. 20 of 1997, effective from 14th August, 1997.
2. Substituted for the word “tax” vide H.P. Act No. 1 of 1978.
3. Clause (a) substituted vide H.P. Act No. 1 of 1978.
4. Clause (aa) inserted vide H.P. Act No. 10 of 1988.
5. Clauses (cc) and (ccc) inserted vide H.P. Act No. 8 of 1991.
6. Substituted by H.P. Act No. 9 of 1968.
7. Substituted for the word “tax” vide H.P. Act No.1 of 1978.
8. Clause (dd), (ddd) and (dddd) inserted vide H.P. Act No. 8 of 1991.
THE HIMACHAL PRADESH PASSENGERS AND GOODS TAXATION ACT, 1955 25 insufficient is to be made up under sub-section (4) of that section;
(ddd) prescribing the manner for serving notice on the owner under sub-section (2) of section 9-B and manner for payment of penalty under sub-section (5) of that section;
(dddd) prescribing the manner for giving reasonable opportunity for re-assessment of tax and surcharge under sub-section (2) of section 9-C;]
(e) prescribing the manner and the table of fares under section 11;
1 [(f) prescribing the manner in which appeals under this Act may be preferred;]
(g) prescribing the manner in which revision application may be preferred;
(h) prescribing the manner in which refund under section 21 shall be made;
2 [(hh) prescribing the manner in which check posts and barriers to prevent evasions of 3 [tax and surcharge] may be set up and erected];
(i) to provide for any other matter for which rules can be or may be prescribed 4 [:]
5 [Provided that the State Government may, for the purposes of section 3-B of this Act, make rules with retrospective effect so as to be effective from any day on or after 1 st day of October, 1996:]
6 [Provided further] that the State Government may, for the purposes of section 4 of this Act, make rules with retrospective effect so as to be effective from any day on or after 1 st day of October, 1990:
Provided further that unless the rules are made under the preceding proviso, the State Government may make rules under this Act subject to the condition of previous publication.]
(3) 7 [XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX]
1. Substituted vide H.P. Act No. 9 of 1968.
2. Inserted vide H.P. Act No. 9 of 1968.
3. Substituted for the word “tax” vide H.P. Act No. 1 of 1978.
4. Substituted for the sign “.” vide H.P. Act No. 8 of 1991.
5. Proviso added vide H.P. Act No. 1 of 1997, effective from 1 st October, 1996.
6. Provisos added vide H.P. Act No. 8 of 1991 and for the word “Provided” the word “Provided further” substituted vide H.P. Act No. 1 of 1997, effective from 1 st October, 1996.
7. Sub-section (3) omitted by A.O. (5), 1957.
26 THE HIMACHAL PRADESH PASSENGERS AND GOODS TAXATION ACT, 1955 1 [Validation of assessments etc.- (1) Notwithstanding anything contained in any judgement, decree, or order of any court or other authority to the contrary, and assessment, levy, charge or payment of any tax on passengers and goods carried by road (hereinafter referred to as the 'aforesaid tax'), made or purporting to have been made or any action taken or anything done under the provisions of the principal Act at any time on or after the commencement of that Act, but before the commencement of the Himachal Pradesh Passengers and Goods Taxation (Amendment and Validation) Act, 1997 (hereinafter referred to as 'this Act'), shall be deemed to be valid and effective, as if such assessment, levy, charge, payment or collection or action or thing had been made, taken or done under the provisions of the said Act as amended by this Act and accordingly-
(i) the aforesaid tax assessed, levied, charged, paid or collected or purporting to have been assessed, levied, charged, paid or collected under the provisions of the said Act, before the commencement of this Act shall be deemed to be and always be deemed to have been validly assessed, levied, charged, paid or collected in accordance with law ;
(ii) no suit or other proceeding shall be maintained or continued in any court or before any authority for the refund of, and no enforcement shall be made by any court or authority of any decree or order directing the refund of, any such aforesaid tax which has been collected ;
(iii) recoveries, if any, shall be made in accordance with the provisions of the said Act of all amounts which would have been collected thereunder as such aforesaid tax if this Act had been in force at all material times ; and
(iv) anything done or any action taken (including any rule or order made, notification issued or direction given or exemption granted or penalty imposed) under the said Act before the commencement of this Act shall be deemed always to have been validly done or taken in accordance with this Act.
(2) For the removal of doubts, it is hereby declared that-
(a) nothing in sub-section (1) shall be construed as preventing any person-
(i) from questioning, in accordance with the provisions of this Act, the assessment, levy, charge, payment for collection of the aforesaid tax; or
(ii) from claiming refund of the aforesaid tax paid by him in excess of the amount due from him under this Act ; and
1. Validation section added vide H.P. Act No. 20 of 1997, effective from 14 th August, 1997.
THE HIMACHAL PRADESH PASSENGERS AND GOODS TAXATION ACT, 1955 27
(b) no act or omission on the part of any person, before the commencement of this Act, shall be punishable as an offence which would not have been so punishable as if this Act had not come into force.]
28 THE HIMACHAL PRADESH PASSENGERS AND GOODS TAXATION ACT, 1955 (Sections 9, 10, and 11 of the Himachal Pradesh Passengers and Goods Taxation (Amendment and Extension) Act, 1968 is produced below for reference)
9. Extension.- The principal Act as amended by this Act and all rules, notifications and orders made, and all directions or instructions issued which are in force immediately before the commencement of this Act in the territory to which the said Act applies are hereby extended to and shall be in force in the territories transferred to Himachal Pradesh under section 5 of the Punjab Re-organisation Act, 1966.
10. Repeal and Savings.- The Punjab Passengers and Goads Taxation Act, 1952 (16 of 1952) as applicable to. the territories added to Himachal Pradesh under section 5 of the Punjab Re-organisation Act, 1966 (31 of 1966), and all rules, notifications, and orders made, directions or instructions issued, thereunder, shall upon the commencement of this Act, save as otherwise expressly provided in this Act, stand repealed:
Provided that such repeal shall not affect-
(a) the previous operation of the Act so repealed or anything duly done or suffered thereunder, or
(b) any right, privilege, obligation or liability acquired, accrued or incurred under the Act so repealed, or
(c) any penalty, forfeiture or punishment incurred in respect of any offence committed against the Act so repealed,
(d) any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid, and any such investigation, legal proceeding or remedy may be instituted, continued or enforced and any such penalty, forfeiture or punishment may be imposed as if this Act had not been passed:
Provided further that anything done or any action taken under the Act so repealed shall be deemed to have been done or taken under the Act extended by section 9 and shall continue to be in force accordingly, unless and until superseded by anything done or any action taken under the Act so extended.
11. Power to remove difficulties.- If any difficulty arises in giving effect to the provisions of the Act, rules, or orders or instructions or directions now extended to the territory in which they were not in force before the commencement of this Act, the State Government may, by order notified in the Official Gazette, make such provisions or give such directions, as appear to it to be necessary or expedient for the removal of the difficulty.
----------------- 1 [SCHEDULE-I (A) PASSENGERS MOTOR VEHICLES:
Sl No.
Period Class of road Class of Motor Vehicles and fare (in paise) per kilometre per passenger Ordinary bus with carrying capacity Deluxe buses Semideluxe buses Night/Express bus services of more than 30 passengers upto 30 passengers 1 2 3 4 5 6 7 8
1. From 23-2- 1955 to 9-9-
1982.
(a) Roads in plains (Metalled) 4.5 12.1 80% more than the fare as specified in column No.
4
4.5 25% more than the fare as specified in column No. 4
(b) Roads in plains (Nonmetalled).
5.5 12.1 -do- 5.5 -do-
(c) Roads in hills (Metalled and non-metalled) (except metalled and non-metalled roads of Kullu, Kinnaur and Lahaul Spiti districts)
8.45 12.1 -do- 8.45 -do-
1. Schedule-I inserted vide H.P. Act No. 20 of 1997, effective from 14 th August, 1997.
30 THE HIMACHAL PRADESH PASSENGERS AND GOODS TAXATION ACT, 1955
(d) Metalled and non -metalled roads of Kullu, Kinnaur and Lahaul Spiti districts.
9.66 12.1 -do- 9.66 -do-
2. 10-9-82 to 19-4-1985
(a) Roads in plains 7.00 15.2 -do- 7.00 -do-
(b) Roads in hills 12.00 15.2 12.00
3. 20-4-1985 to 3-1-1991
(a) Roads in plain
(b) Roads in hills
9.00
14.00
20.00
20.00 100% more that the fare as specified in column No. 4 -do- 50% more that the fare as specified in column No. 4 -do- 40% more that the fare as specified in column No. 4 -do-
4. 4-1-91 to 20-1-1992.
(a) Roads in plains 10.35 17.04 -do- -do- -do-
(b) Roads in hills 16.10 17.04 -do- -do- -do-
5. 21-1-1992 to 14-10- 1994
(a) Roads in plains 12.94 21.30 -do- -do- -do-
(b) Roads in hills 20.13 21.30 -do- -do- -do-
6. 15-10-94 to 7-7-1996-
(a) Roads in plains 16.17 16.17 -do- -do- -do-
(b) Roads in hills 25.16 25.16 -do- -do- -do-
7. 8-7-1996 onwards
(a) Roads in plains 18.60 18.60 -do- -do- -do-
(b) Road in hills 28.93 28.93 -do- -do- -do-
Explanation.- ‘Ordinary bus’ means a bus which is not a ‘deluxe bus’, ‘semi-deluxe-bus’, or ‘a night/express bus service’ THE HIMACHAL PRADESH PASSENGERS AND GOODS TAXATION ACT, 1955 31 B. GOODS VEHICLES/ CARRIAGES Period kind of Goods Freight (in paise) per kilometre per quintal on,- Plain roads Hill roads Roads in Lahaul and Spiti District Metalled Un-metalled Metalled Un-metalled Metalled Un-metalled
1. 2. 3 4 5. 6. 7. 8.
From 23-12-55 to 6-2-87
(a) Non-bulky goods 5.75 7.19 7.19 9.20 9.20 9.20
(b) Bulky goods 7.19 6.62 10.06 11.50 12.65 12.65 7-2-87 to 31-7-1991
(a) Non-bulky goods 8.5 10.07 10.07. 12.88 12.88 12.88
(b) Bulky goods 10.07 12.07 14.08 16.10 17.71 17.71 1-8-91 to 15-10-92
(a) Non-bulky goods 14.00 17.00 19.00 21.00
24.00 24.00
(b) Bulky goods 16.00 19.00 21.00 23.00 28.00 28.00 16-10-92 to 27-10-96
(a) Non-bulky goods
15.00
18.00 20.00 22.00 25.00 25.00 32 THE HIMACHAL PRADESH PASSENGERS AND GOODS TAXATION ACT, 1955
(b) Bulky goods 17.00 20.00 22.00 24.00 29.00 29.00 28-10-96 (a) Non-bulky goods 18.00 22.00 24.00 26.00 30.00 30.00
(b) Bulky goods 20.00 24.00 26.00 29.00 31.00 31.00 1 [SCHEDULE-II [See sub-section (1) of section 3-B and section 21-A] Sl.
No.
Particulars of the goods on the transport of which additional goods tax is leviable 2 [Rate of additional goods tax.]
1. 2. 3.
3 [1. All type of yarn (excluding woolen yarn) Rs. 3.00 per 10 kg. or part thereof.]
2. All type of conductors and aluminium wire rods.
Re. 1.00 per 10 kg. or part thereof.
3. (a) Bajri, sand and other minerals (excluding Lime stone, Granite and Marble, Marble Chips and Pieces) Rs. 7.00 per ton.
(b) Lime-stone (i) From 1-10-96 to 31-12-1996:
Rs. 7.00 per ton.
(ii) From 1-1-1997:
Rs. 25.00 per ton.
4. Bricks Rs. 30.00 per thousand
5. Brick bats Rs. 15.00 per ton.
6. Carpets of all types Rs. 10.00 per 10 kg. or part thereof.
7. Cement and Clinker Rs. 60.00 per ton.
8. Forest produce:
(a) Timber (Sawn, Hawkries, Dimdimas, Logs, Ballies and Rough Axed of all sizes).
(b) Khair wood (including roots or in any other form).
Rs. 45.00 per cum.
Rs. 60.00 per quintal.
1. Schedule inserted vide H.P. Act No. 1 of 1997, effective from 1 st October, 1996 re-numbered as “Schedule-II” vide H.P. Act No. 20 of 1997, effective from 14 th August, 1997.
2. Substituted for the words “Rate of additional tax for transport of goods for every slab of 150 kilometers or part thereof” vide H.P. Act No. 5 of 2005.
3. Existing item No. 1 substituted vide H.P. Act No. 12 of 2004.
34 THE HIMACHAL PRADESH PASSENGERS AND GOODS TAXATION ACT, 1955
(c) Fuel wood and chil pulp wood
(d) Other Forest Produce:
(i) Bhabar grass
(ii) Bamboo, Barberies, Emblica Officianale (Amla fruit) and resin.
(iii) Diescorea, Saussurea lappa (Kuth), Reetha, Terminalia Chebula (Harar fruit) and Terminalia belerica (Behera fruit).
(iv) Centiana Karru (Kaur), Jurinea Macroprephila (Dhoop) and Picrothiza Karrosa (Kaur, Karu).
(v) Juglansregia (Akhrot bark and fruit), Violserpens Violaodorata (Banafsha), Chilgoza and Seeds of all forest species like Deodar, Kail, Chil and broad leaved species.
(vi) Carum Carvi (Kalazeera) and Katha.
(vii) Rauwelfia serpantina (Rauwolfia).
(viii) Merchella esculenta (Guchhie) Rs. 10.00 per quintal.
Rs. 5.00 per quintal.
Rs. 2.00 per 10 kg. or part thereof.
Rs. 4.00 per 10 kg. or part thereof.
Rs. 5.00 per 10 kg. or part thereof.
Rs. 10.00 per 10 kg. or part thereof.
Rs. 30.00 per 10 kg. or part thereof.
Rs. 75.00 per 10 kg. or part thereof.
Rs. 30.00 per 10 kg. or part thereof.
9. Fruits (excluding dry fruits not otherwise specified).
50 paise per 10 kg. or part thereof.
10. (a) Granite and Marble including Marble Chips and pieces.
(b) Lime-stone-chips 75 paise per 10 kg. or part thereof.
THE HIMACHAL PRADESH PASSENGERS AND GOODS TAXATION ACT, 1955 35 7 paise per 10 kg. or part thereof.
11. Prepared explosives, safety fuses, detonating fuses, detonating caps, detonators and propellant powder.
Rs. 5.00 per 10 kg. or part thereof.
12. Vegetables including potatoes 25 paise per 10 kg. or part thereof.
Explanation.- “For the purpose of this Schedule,- (a) ‘Timber’ means all wood whether cut up or fashioned or hollowed out for any purpose or not but excluding fuel wood, and
(b) ‘Conductor’ means any wire use in transmission of electric energy or any other form of power.].