(1) Subject to the provisions of this Act, there shall be levied and paid to the State Government a tax on every kind of goods specified, in column (2) of Schedule-I, carried by road by means of a mechanical vehicle [or cart] 1 , 2 [at the rates as specified in column (3) of Schedule-I].
3 [(2) XXXXXXXXXXXXXXXXXXXXX]
(3) On every kind of goods, specified in column (2) of Schedule-II, carried by road by means of a mechanical vehicle, cart, animal and human agency or any other means, except railways and airways, at any time, on or after the 17th day of July, 1976 but before the appointed day, there shall be deemed and always deemed to have been levied and paid to the State Government, a tax for a distance of every one hundred and fifty kilometres, or part thereof, covered within the State, and for the period mentioned in column
(3) thereof and at the following rates, namely:-
(a) where the distance covered does at the rates as specified in not exceed 150 kilometres. column (4) of Schedule-II;
(b) where the distance covered at twice the rates specified in exceeds 150 Kilometres but does column (4) of Schedule-II;
not exceed 300 kilometres. and
(c) where the distance covered at thrice the rates specified in exceeds 300 kilometres. column (4) of Schedule-II
(4) The net weight, value, volume and species of the goods for the purpose of assessment of tax shall be determined in the manner prescribed.
Explanation.- The tax levied under this Act shall be in addition to any tax levied or leviable under the Himachal Pradesh Passengers and Goods Taxation Act, 1955 (15 of 1955).