On and from the date of commencement of this Act, there shall be levied and paid to the Government, a tax on all passengers, luggage and goods carried by stage carriages, and on all goods transported by public carrier vehicles, at the rate of 10 naye paise in the rupee on the fares and fi'eights, payable to the operators of such stage carriages and at the rate of ") naye paise in the rupee on the freight: payable to the operators of such public carrier vehicles:
Provided that in the case nfall goods transported by public carrier vehicles for export out of the territory of India, no tax under this section shall be payable:
Provided further that no tax shall be levred on any passenger, luggage or goods carried in a stage carriage, if the total distance permitted to be covered by such stage carriage in a (lay, does not etceetl eighty kilometres.
Explanulwn l.—~FOI the purposes of tltls proviso, “export" shall not include movements of goods from one port in the tertiary of Indra to another part in the said territory.
Evflnnalmn 2.—For the removal of doubts it is hereby declare that——
(r) in respect of passengers, luggage or goods booked through over tlte railways and any road transport service, the tax payable under this Act shall be calculated only on the fares and freights payable on such passengers, luggage or goods for the distance on the road covered by the taxable vehicle,
(it) no tax shall be payable under this Act on goods carried by any vehicle owned by any department of the Central Government or by the Railways.
4. Componlraii of lam—(1) The prescribed oflicer may, on application by the operator, permit him in the circumstances and under the conditions specrfied in the Schedule, to compound the tax assessable on ltrm under this Act, by paying an lieu thereof, a fee fixed in the manner specified in the Schedule.
(2) The Schedule may, From time to time be amended by notification made by the Government and approved by the Legislative Assembly of the State.
5. Submission of "Winn—In respect 0! every taxable vehicle, the operator shall deliver or cause to be delivered to the officer in charge of any police station which lies on or tn the neighbourhood of the route on which such vehicle is used and which is specified by the prescribed olficer in consultation With the operator, a return in the prescribed form, either daily or at such other intervals as may be prescribed:
Provided that an operator may, after intimation to the prescribed officer, or if two or more officers are prescribed in respect of the same area, to any of them chosen by the operator, deliver his rsturn or cause it to be delivered to the officer to whom such intimation is given, in which case the operator shall have no right, except with the permissions 7*:
\ Mr i59 of such officer, to deliver the return or cause it to be delivered at any police station or to any other officer.
F. Tax [0 [it [mid way maul/i inln Coremmml Treasury—The tax payable during any month in accordance with the returns submitted under section 5 shall he paid into a Government treasury by the operator and the receipt evidencing such payment forwarded to the prescribed officer, on or before the fifteenth day ni' the month iinmcdi‘ ately succeeding.
7. Procedure where natty/merit u- made, elt.‘ln the following cases, that is to say,—
(a) where no returns have been submitted by the operator in respect ofany taxable vehicle for any month or portion thereof, or
(b) where the returns submitted by the operator in respect of any taxable Vehicle for any month or portion thereof. appear to the prescribed officer to be incorrect or incomplete, the prescribed oflicer shall, after givrng the operator a reasonable opportunity, in case (a) of making his representation, if any, and in case (17) of establishing the correctness and completeness of the returns submitted by him, determine the sum payable to the Government by the operator by way of tax during such month or portion thereof:
Provided that the sum so determined shall not exceed the maximum tax which would have been payable to the Government if the vehicle had cairied its full complement of passengers, luggage and goods or cfgoods only, as the case may be) during such month or portion thereof.