The 8 [tax and surcharge] shall be collected by the owner if the motor vehicle and paid to the State Government in the prescribed manner:
9 [Provided that in case of goods carriages or motor cabs, maxi cabs and scooter rickshaws, wherever an owner opts to pay the tax or tax and 1 Substituted for the words “stage/contract carriage” vide H.P. Act No. 20 of 1997 effective, effective from 14 th August, 1997.
2. Substituted for the words “insurance of a passenger” vide H.P. Act No. 6 of 1985, effective from 14 th November, 1977.
3. Substituted for the sign “.” vide H.P. Act No. 6 of 1985, effective from 14 th November, 1977.
4. Proviso to section 3-A added vide H.P. Act No. 6 of 1985, effective from 14 th November, 1977.
5. Section 3-B added vide H.P. Act No. 1 of 1997, effective from 1 st October, 1996.
6. Substituted for the word “Schedule” vide H.P. Act No. 20 of 1997, effective from 14 th August, 1997.
7. Substituted for the words “one hundred and fifty” vide H.P. Act No. 5 of 2005.
8. Substituted for the word “tax” vide H.P. Act No. 1 of 1978.
9. Proviso to section 4 added vide H.P. Act No. 7 of 1966, amended vide H.P. Act No. 27 of 1984, substituted by Act No. 8 of 1991, effective from 1 st October, 1990 and again substituted by Act No. 1 of 1997, effective from 1 st October,
1996.
12 THE HIMACHAL PRADESH PASSENGERS AND GOODS TAXATION ACT, 1955 surcharge in lump-sum, the Government may accept a lump-sum in lieu of the tax or tax and surcharge, as the case may be, payable under sections 3 and 3- A, on freight or fare in the manner prescribed.
Provided further that in case of motor vehicles (including the stage carriages or contract carriages), other than those specified in the first proviso, in which the passengers are carried, wherever an owner opts to pay the tax and surcharge in lump-sum, the State Government may accept a lump-sum, in lieu of the tax and surcharge payable under sections 3 and 3-A, in the manner prescribed, taking into consideration the registered capacity of the vehicle and the distance to be covered by such motor vehicles under the permit issued for such vehicles] 1 [4-A. Collection of additional goods tax by a person selling or causing or authorizing to cause dispatch or transport of goods.- (1) Notwithstanding anything to the contrary contained in sub-section (2) of section 3-B, a person 2 [selling or purchasing or causing or authorising to cause dispatch or receipt] of goods for transport and duly authorised by the 3 [Assistant Excise and Taxation Commissioner or Excise and Taxation Officer incharge of the district], shall in the prescribed manner, collect the amount of tax payable under section 3-B from the person-in-charge or the driver of the motor vehicle, as the case may be, in or on which goods are to be transported and the person making such collection shall, in the prescribed manner, make payment of the same into the Government treasury.
(2) The person making such collection shall issue a certificate in the prescribed manner, to the person-in-charge or the driver of the motor vehicle, as the case may be, in or on which goods are to be transported and, on the production of the certificate, no tax shall be payable under sub-section (2) of section 3-B of the Act.
(3) If any person contravenes any or all of the provisions of subsections (1) and (2), the prescribed authority shall, after giving opportunity of being heard, by an order in writing, direct that such person shall pay by way of penalty a sum not exceeding twice the amount of tax payable under subsection (1).
4 [(3-a) Such person as specified in sub-section (1) shall, in the prescribed manner, furnish a return every month to the Assistant Excise and Taxation Commissioner or Excise and Taxation Officer–incharge of the 1 New section 4-A inserted vide H.P. Act No. 7 of 2006.
2 Substituted for the words “selling or causing or authorizing to cause dispatch” vide H.P. Act No. 5 of 2011, effective from 7 th October, 2010.
3 The words “Excise and Taxation Commissioner” was substituted for the words and sign “State Government, by notification” vide H.P. Act No. 13 of 2012 and again the words “.“Excise and Taxation Commissioner” substituted vide H.P. Act No. 25 of 2015 4 Sub-sections (3a), (b) and (c) inserted vide H.P. Act No. 4 of 2013.
THE HIMACHAL PRADESH PASSENGERS AND GOODS TAXATION ACT, 1955 13 District, within five days of the close of each month during which collection was made by him alongwith the treasury challan.
(3-b) If a person specified in sub- section (1), fails without sufficient cause to comply with the requirements of the provisions of sub-section (3-a), the Commissioner or any person appointed to assist him under section 7 of the Act, may, after giving such person a reasonable opportunity of being heard, direct him to pay by way of penalty a sum not exceeding five thousand rupees.
(3-c) If any person liable to pay tax under this Act, fails to pay the amount of tax due from him, he shall, in addition to the amount of tax, be liable to pay simple interest on the amount of tax due and payable by him at the rate of one percentum per month, from the date immediately following the last date on which the person should have paid the tax under this Act, for a period of one month, and thereafter, at the rate of one and a half percentum per month till the default continues.]
(4) The provisions of section 12 shall mutatis mutandis apply for recovery of any amount of tax payable and or any penalty imposed but not deposited under this section.]