The tax payable under this Act shall be paid by every person-in-charge of the mechanical vehicle, 4 [or cart] in or on which the goods are carried or the 5 [person-in-charge of the goods during transport of carriage] in the prescribed manner, into the Government treasury or State Bank of India or to the taxing authority of the district through which the goods are carried subject to the condition that such authority shall issue him a receipt in the prescribed form, in token of having received the amount specified therein.
1 Substituted for the words ―cart, animal and human agency or any other means,‖ vide H.P. Act No. 3 of 2002.
2 Substituted for the words ―except railways and airways‖ vide H.P. Act No. 13 of
2023.
3 Sub-section (2) substituted vide H.P. Act No. 6 of 2005 and omitted vide H.P.
Act No. 13 of 2023.
4. Substituted for the words ―cart or animal‖ vide H.P. Act No. 3 of 2002.
5. Substituted for the words ―person-in-charge of the goods, as the case may be‖ vide H.P. Act No. 1 of 2013, effective from 5th October, 1999.
6 THE HIMACHAL PRADESH TAXATION (ON CERTAIN GOODS CARRIED BY ROAD) ACT, 1999 1 [Explanation.- For the purpose of this Act, when any tax is paid by any person-in-charge of the goods during transport or carriage, such payment of tax shall be deemed to have been made by and on behalf of the person-incharge of the mechanical vehicle or cart in or on which the goods are transported or carried.]
2 [4-A. Collection of tax by a person selling or causing or authorising to cause despatch of goods for carriage by road.- (1) Notwithstanding anything to the contrary contained in section 4, 3 [a person] 4 [selling or purchasing or causing or authorising to cause despatch or receipt] of goods for carriage by road 5 [duly authorised by the 6 {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 from the person incharge of the mechanical vehicle or cart in or on which the goods are to be carried or the 7 [person-in-charge of the goods during transport or carriage] 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 of the mechanical vehicle or cart in or on which the goods are carried or the 8 [person-in-charge of the goods during transport or carriage], and, on the production of the certificate, no tax shall be payable under section 4 of the Act.
(3) If any person contravenes any or all of the provisions of subsections (1) and (2), the Taxing Authority shall, after giving an opportunity of being heard, by an order, in writing, direct that such person shall pay by way of penalty not exceeding twice the amount of tax payable under sub-section
(1).
9 [(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
1. Explanation inserted vide H.P. Act No. 1 of 2013, effective from 5th October,
1999.
2. Section 4-A inserted vide H.P. Act No. 3 of 2002.
3. Substituted for the words ―every person‖vide H.P. Act No. 17 of 2002.
4. Substituted for the words ―selling or causing or authorising to cause despatch‖ vide H.P. Act No. 6 of 2011.
5. The words and sign ―duly authorised by the State Government, by notification" inserted vide H.P. Act No. 17 of 2002.
6. The words ―Excise and Taxation Commissioner‖ was substituted for the words‖ State Government, by notification‖ vide H.P. Act No. 14 of 2012 and again the words ―Assistant Excise and Taxation Commissioner or Excise and Taxation Officer Incharge of the district‖ substituted for the words ―Excise and Taxation Commissioner‖ vide H.P. Act No. 26 of 2015.
7. Substituted for the words ―person-in-charge of the goods, as the case may be‖ vide H.P. Act No. 1 of 2013, effective from 5th October, 1999.
8. Substituted for the words ―person-in-charge of the goods, as the case may be‖vide H.P. Act No. 1 of 2013, effective from 5 th October, 1999.
9. Sub-sections (3-a), (3-b) and (3-c) inserted vide H.P. Act No. 37 of 2011.
THE HIMACHAL PRADESH TAXATION (ON CERTAIN GOODS CARRIED 7 BY ROAD) ACT, 1999 Taxation Officer-Incharge of the 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 subsection (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 11 shall mutatis mutandis apply for recovery of any amount of tax payable and/or any penalty imposed but not deposited under this section.]