In case of nonpayment of such toll on demand, the person appointed to collect the same may detain the mechanical vehicle 2 [until] the toll is paid.
3 [9-A. Establishment of Mobile Squads.- (1) The State Government may, by notification, order the establishment of Mobile Squads for checking of the vehicles to ensure collection of the toll and prevent evasion and the Mobile Squads so established shall be under the charge of an officer of the Government who shall be a tolling authority under this Act.
(2) When so required by the tolling authority, the driver or the personin-charge of the mechanical vehicle shall stop the mechanical vehicle and keep it stationary as long as may be necessary, and allow the tolling authority to examine receipt or token of payment of toll paid and the driver or the person-in-charge of such mechanical vehicle shall also furnish such other information as may be required by the tolling authority.
(3) The driver or person-in-charge of the mechanical vehicle shall keep in the vehicle the receipt of payment of toll at least upto 72 hours of last entry into the territory of the State of Himachal Pradesh and the token upto 15 days of its expiry, and on demand shall produce it to the tolling authority.
(4) If the driver or the person-in-charge of the mechanical vehicle fails to produce the receipt of payment of toll or token, as required under subsection (3), then the tolling authority shall recover the toll at the place of inspection at the rate specified under column (3) of the Schedule:
Provided that in addition to the toll, the tolling authority shall recover a collection fee of equal to 4 times the rates specified under column (3) of the Schedule.
1. Section 6 substituted vide H.P. Act No. 16 of 2002, effective from. 21 st May,
2001.
2. Substituted for the words “or seize any of the goods or part of burden or load of sufficient value to defray the toll and sell the same, unless” vide H.P. Act No. 9 of 2002.
3. Section (9-A) inserted. vide H.P. Act No. 12 of 2001.
THE HIMACHAL PRADESH TOLLS ACT, 1975 7
(5) Notwithstanding anything contained in sub-section (4), the tolling authority may also order detention of the mechanical vehicle, including the goods, if any, being carried therein, for such period as may reasonably be necessary and shall allow the same to proceed only after the driver or the person-in-charge of the mechanical vehicle making payment of the toll and the amount of collection fee imposed under this section or furnishing to his satisfaction a security or executing a bond with or without sureties for securing the amount of toll and collection fee.]
1 [10. Refund.- The Assistant Excise and Taxation Commissioner or the Excise and Taxation Officer in-charge of the district either suo-moto or on an application shall, in the prescribed manner, refund to the lessee or any other person, with the prior approval of the Commissioner, any amount of lease money paid by such lessee or person under this Act, if the amount of lease money so paid is in excess of the amount due from him under this Act:
Provided that refund shall only be allowed to the lessee in the event of any loss sustained on account of law and order situation, natural calamity or by acts of God or force majeure:
Provided further that no refund under this section shall be allowed unless the claim for refund is made within a period of one year from the date on which such claim accrues.]
2 [10-A. Appeal.- An appeal shall lie to the appellate authority, appointed by the State Government in this behalf, against any order passed under this Act, within sixty days of the passing of such order or within such further period as the appellate authority may, for sufficient cause, allow.
10-B. Revision.- The Commissioner may, on his own motion call for the record of any proceeding which is pending before, or have been disposed of by any authority subordinate to him for the purpose of satisfying himself as to the legality or propriety of such proceedings or the orders are prejudicial to the interest of revenue, may pass such order in relation thereto as he may think fit:
Provided that powers under this section shall be exercisable only within a period of five years from the date on which such order was communicated.]