(1) Subject to other provisions of this Act, these shall be levied and collected from an operator a tax on all goods carried by goods vehicles and on all passengers carried by stage carriages at such rate not exceeding thirty per centum of the value of the freight, or fare, attributable to a journey within the State, as may, by notification, be fixed in this behalf by the State Government and different rates may be fixed in respect of different classes of such vehicles:
Provided that the State Government may, by notification, also fix a lump sum not exceeding seventy-five rupees which may be paid by an operator for a single journey of such vehicle in lieu of the tax chargeable on the freight or fare in case the tax calculated at such rate exceeds the lump sum as specified therein.
(2) The tax payable shall be paid at such point and in such manner as may be prescribed.
Levy and charge of tax.