In this Act, unless the context otherwise requires,-
1. Passed in Hindi by the Himachal Pradesh Vidhan Sabha. For Statement of Objects and Reasons see the Rajpatra, Himachal Pradesh, dated 30 th August, 2011, pp. 2617 and 2620.
2. Passed in Hindi by the Himachal Pradesh Vidhan Sabha. For Statement of Objects and Reasons see the Rajpatra, Himachal Pradesh, dated 3 rd April, 2012, pp. 16 and 17.
3. Passed in Hindi by the Himachal Pradesh Vidhan Sabha. For Statement of Objects and Reasons see the Rajpatra, Himachal Pradesh, dated 31 st August, 2012, pp. 3320 and 3323-3324.
4. 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. 3455 and 3456.
5. Passed in Hindi by the Himachal Pradesh Vidhan Sabha. For Statement of Objects and Reasons see the Rajpatra, Himachal Pradesh, dated 23 th September, 2023, pp. 7742 and 7744-7745.
4 THE HIMACHAL PRADESH TAXATION (ON CERTAIN GOODS CARRIED BY ROAD) ACT, 1999
(a) ―appointed day‖ means the day on which this Act comes into force;
(b) ―barrier or check-post‖ means a barrier or check-post established under section 5 of this Act;
(c) ―Commissioner‖ means the Commissioner appointed under section 7 of this Act;
(d) ―distance covered or being covered‖ means the total distance calculated from the first point from which the goods are carried by road (by means of a mechanical vehicle 1 [or cart], except railways and airways) to the last point in the State;
(e) ―goods‖ means the goods specified in column (2) of Schedule-I or Schedule-II, as the case may be, appended to this Act;
(f) ―Government‖ or ―State Government‖ means the Government of Himachal Pradesh;
(g) ―Inspector‖ means the person authorised by the State Government to collect tax in respect of any goods and includes every Government servant posted in connection with the collection of tax;
(h) ―kilogram‖ means kilogram as defined in the Standard of Weights and Measures Act, 1976 (60 of 1976);
(i) ―mechanical vehicle‖ means any mechanically propelled vehicle adapted for use upon roads whether the power of propulsion is transmitted thereto from an external or internal source and includes a chassis to which a body has not been attached and a trailer;
(j) ―notification‖ means a notification published in the Official Gazette;
(k) ―Official Gazette‖ means the Rajpatra, Himachal Pradesh;
(l) ―prescribed‖ means prescribed by rules made under this Act;
(m) ―Schedule‖ means the Schedule appended to this Act;
(n) ―State‖ means the State of Himachal Pradesh;
(o) ―tax‖ means the tax levied under this Act; and
(p) ―taxing 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 and conferred upon him the powers under subsection (2) or invested with powers under sub-section (3) of section 7 for carrying out the purposes of this Act.
1 Substituted for the words ―cart, animal and human agency or any other means,‖ vide H.P. Act No. 3 of 2002.
THE HIMACHAL PRADESH TAXATION (ON CERTAIN GOODS CARRIED 5 BY ROAD) ACT, 1999