(1) There shall be levied, charged and paid to the Government a tax on all fares in respect of all passengers and goods carried in a taxable vehicle at the rate of ten paise per rupee value of the fare subject to the minimums of five paise in any one case.“AN“(Act 4 of“1939) EXPLANATION :
(i) When pasengers or goods are carried in a taxable vehicle and no fare has been charged, the tax shall be levied and paid as if such passengers or goods were carried at the normal rate prevalent on the route.
(ii) Where any fare is charged or paid in lumpsum on account of a season ticket or as subscription or contribution for any previlege right or facility which is combined with the right of a passenger or goods being carried in a taxable vehicle without any further payment or at a reduced charge, the tax shall be levied on the amount as appears to the prescribed authority to be fair and equitable.
(2) Where passengers or goods are carried in a taxable vehicle from any place outside the State to any place within the State, or from any place within the State to any place outside the State, the tax shall be payable in respect of the distance covered within the State at the rate laid down in sub-section (1) and shall be calculate on such amount as distance covered in the State bears to the total distance of the journey
4. The Tax shall be paid by the owner to the Government in the prescribed manner :
Provided that in case of any taxable vehicle, the Government may accept a lumnsum in lieu of the tax chargeable on fare the manner prescribed. Taxing authority is a public Servant.
5. Save as otherwise provided by this Act, no owner shall allow a passenger to travel or goods to be carried in a taxable vehicle unless a ticket or receipt, as the case may be, is issued by him in the prescribed form to denote that the tax has been paid.
Levy of Tax.
Payment of tax.
Evidence of payment of tax.
Ex-51 /1988- 5 - EXPLANATION : If a journey begins outside the State the tax shall become chargeable on entry into the State in the prescribed manner.