Amendment status not verified — confirm the current text below against the official source.
In this Act, ut ; less jin the subject or contittps 8 anything repugnant Definitions. a) ‘‘business” he t (a) gers - d pood: the business of carryin s by motor vehicles ; oe 9 (b) “Commissioner” issioner”? means the Exci Commissioner, TUnion Excise and Taxation Chandigarh]; . territory of c) “fare” 1 ) includes sums payable for a season tickect or in res he hi earn espect of the hire of a contract (d) “goods” include livestock, and i ; anythin i by a motor vehicle except ae pote ai oes not include the personal luggage of passengers travelling in the vehicles when such luggage 1s not charged for and the equipment ordinarily used with the vehicles; (e) “owner” means the owner of a motor vehicle in respect of which a permit has been granted or countersigned under the provisions of the Motor Vehicles Act, 1939, and includes (4) the holder of a permit in respect of such vehicle, (b) any person for the time being in charge of such vehicle, (c) any person responsible for the management of the place of business of such owner, (4) Government or a Corporation ‘tuted under the Road Transport Cor- Act, 1950; (f) * assenger” means any person travelling in a ublic service vehicle, but shall not include the driver or the conductor or an employee of the owner of the vehicle. travelling 10 t discharge of his duties 10 conne vehicle; (g) “prescribed” means P under this Act; ‘Punjab” the Punjab Reorganisation puaiee oncurrent Subjects) Order, 1968. 1Sybstituted for the word ‘ tation of Laws on State an (Chandigarh) (Adap rescribed by rules framed pee . iH ean . pp. Act XVI. ESS’ OO | 9: Pb. A ] PASSENGERS AND Goons TA a ——_— S TAXATION 67 1954 * on.—Whe EXP lanation-— sported by mo S ate carried and freight has bee a eee vehicle and goods are and paid as if charged, the tax an ba feted or goods transport ds passengers were 6 levied th ed at the normal carried on the route.] al rate prevalent (2). Where any fare or freigl , paid by.4 person on account eight ciacged ie . lump sum scription or Con ath for any privilege right o * aay which 3s combine with the right of such pers r facility carried OF his goods transported by a Penson beité ithout ay further payment or at a reduced hare oe tax spall be levied on the amount of such lump mor the such amount 2° appears to the prescribed authority to be jr an uitable having regard to the fare or freight fixed by a competent authority under the Motor Vehicles Act 1(3) Where passengers are carried of goods are rted by 4 motor ve cle operating on 4 joint route, espect of the distance covere he rate laid down in sub-section (1) an within the State at t culated on such amount as pears the same pro" ortion to the total fare of freight as the distance covere in a the total distance of the journey. territory OT State]. J be collected by the owner of the pfethod of collec i he Central Government] tion of tax. in case of Cc rs the Govern- ‘un m in lieu of the tax chargeable ment may accept a on freight in tne manner 1Sybstituted b February, 1969. Y Substituted for (Chandigarh) (Adapta *Proviso added b Punjab to have been sO er ded. jon No. GSR. 253, dated the 1st Punjab Reorganisation tects) Order, 1968. ment” by the oven Concurrent Subye “state G and shall on State an be deemed alway s the words tion of Laws 68 PASSENGERS AND GOODS TAAATON [1404 ¢ FD. ACE XVI, 1Provided further that in case of contract carriages the Government may accept a lump sum in licu of the tay chareeable on fare in the manner prescribed]. 5, (1) Save as otherwise provided by this Act, no passenger shall be allowed to travel by the owner in a motor vehicle unless he is issued a ticket in the prescribed form for the journey, denoting that the tax has been paid: Mcthod of levy. Provided that if a journey begins outside the State, the tax shall become chargeable on entry within the State, in the prescribed manner. (2) Save as otherwise provided by this Act, no goods shall be allowed to be carried in a motor vehicle unless the person in charge of the vehicle or a passenger, as the case may be, has in his-possession a receipt in the - prescribed form issued by the owner of the motor vehicle, showing the freight charged and denoting that the tax due under thie Act has been paid. Keeping of ac-