[3A. Levy of further tax on passengers carried by stage carriages.- Subject to the provisions of sub-section (2) of section 3, on and from the date of the commencement of the [Bombay Motor Vehicles (Taxation of Passengers) (Amendment) Act, 1993 (Mah. V of 1993)] there shall be levied and paid to the State Government, in addition to the tax levied and paid to the State Government under section 3, a further tax on all passengers carried by road in stage carriages
(a) plying exclusively within any municipal area or exclusively on routes notified by the State Government in the Official Gazette, at the rate of [ten paise where the fare for the journey undertaken is up to rupees two, and fifteen paise where the fare for the journey undertaken is more than rupees two,] exclusive of the further tax hereby levied.
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Explanation.-For the purposes of this section, the expression "passengers carried by road in stage carriages" does not include passengers carried by road in stage carriages free or on the authority of any concessional ticket by the operator, or passengers who are exempted under section 21 or passengers carried in a stage carriage on inter-State routes or passengers carried in a stage carriage * * * * used as a contract carriage * * * * ]