Amendment status not verified — confirm the current text below against the official source.
Definitions. - In this Act, unless there is anything repugnant in the subject or context, - (a) "business" means the business of carrying passengers and goods by motor vehicles; (b) "Commissioner" means the Excise and Taxation Commissioner, [Haryana]; (c) "fare" includes sums payable for a season ticket or in respect of the hire of a contract carriage; (d) "goods" include livestock, and anything carried by a motor- vehicle except living persons, but does not include the personal luggage of passengers travelling in the vehicles when such luggage is not charged for and the equipment ordinarily used with the vehicle; [(e) "owner" means the owner of a motor vehicle used for carrying passengers or goods in or through the territory of the State of Haryana and includes - (i) the holder of a permit in respect of such vehicle, (ii) any person for the time being incharge of such vehicle, (iii) any person responsible for the management of the place of business of such owner, (iv) Government, or a corporation constituted under the Road Transport Corporation Act, 1050;] [(f) "passenger" means any person travelling in a motor vehicle other than a private and public carrier but shall not include the driver or the conductor or an employee of the owner of the vehicle travelling in the bona fide discharge of his duties in connection with the vehicle] (g) "prescribed" means prescribed by rules framed under this Act; (h) "State" means the State of [Haryana]; [(hh) "Tax Collection Point" means a facility set up at the border of the State or at other places in the State for receiving payment of tax made under the Act;] [(i) "motor vehicle" means a public service vehicle and includes public carrier, private carrier or a trailor when attached to any such vehicle, educational institution bus and omnibus used by an employer other than the Government, for carriage of his employees;] (j) all words and expression used in this Act but not defined shall have the meaning assigned to them in the Motor Vehicles Act, 1939. [3. Levy of Tax.] - [(1) There shall be levied, charged and paid to the State Government a tax at such rate not exceeding sixty per centum of the value of -] [(i) fare or freight, as the case may be, on all passengers and goods carried by a motor vehicle other than a private carrier; and] (ii) freight as calculated on the basis of freight rate fixed for public carriers by the competent authority under the Motor Vehicles Act, 1939 (Central Act 4 of 1939), on all goods carried by a private carrier, as the State Government may, by notification, direct, the amount of tax being calculated to the nearest multiple of five paise by ignoring two paise or less and counting more than two paise as five paise : Provided that in case of contract carriages, public carriers and private carriers, the State Government may accept a lump sum in lieu of the tax chargeable on passengers and goods respectively, in the manner prescribed : Provided further that in case of stage carriages, the State Government may accept a lump sum in lieu of the tax chargeable on passengers and goods, in the manner and subject to such conditions as may be prescribed : Provided further that - (a) no such tax shall be levied, charged and paid on goods, including minerals and mineral ores, proved to be exported out of the territory of India, whether by one transaction or by a series of transactions; (b) in respect of minerals and mineral ores carried to any place within the territory of India, such tax shall be levied, charged and paid at the rate of one twentieth of the value of the freight; (c) the rate of tax on all passengers and goods carried by motor vehicles in hilly areas or submontane areas, specified in this behalf by the State Government, by notification, shall be one-sixth of the value of the fare or freight, as the case may be. [Explanation. - When passengers and goods are carried by a motor vehicle other than a private carrier, and no fare or freight is charged or only token or concessional fare or freight is charged, the tax shall be levied and paid as if such passengers and goods are carried at the normal rate prevalent on the route or at the rate fixed by the competent authority under the Motor Vehicles Act (Central Act 4 of 4 of 1939), whichever is higher.] (2) Where any fare or freight charged is a lump sum paid by a person on account of a seasonal ticket or as subscription or contribution for any privilege, right or facility which is combined with the right of such person or his goods being carried by a motor vehicle, without any further payment or payment at a reduced rate, the tax shall be levied on the amount of such lump sum or on such amount as appears to the prescribed authority to be fair and equitable having regard to the fare or freight fixed by a competent authority under the Motor Vehicles Act, 1939. [(3) When passengers and goods are carried by a motor vehicle on a joint route, the tax shall be payable in respect of the fare or freight for the distance covered within the State at the rate laid down in this section . Explanation. - For the purposes of this sub-section, "Joint route" shall mean a route which lies partly in the State of Haryana and partly in some other State or Union Territory.] [3A. Levy of additional tax. - In addition to the tax on goods payable in terms of Section 3, private carriers and public carriers carrying goods within the State of Haryana shall be liable to pay additional tax at the rate of ten per centum of the tax payable under Section 3.] [4. Method of collection and payment of tax. - The tax levied on the passengers and goods by motor vehicles other than private carriers shall be collected by the owner and the tax so collected, and the tax levied on the goods carried by private carriers, shall in either case be paid to the State Government in the prescribed manner:] [Provided that an officer, not below the rank of an Assistant Excise and Taxation Officer appointed under sub-section (1) of Section 7, with the prior approval of the incharge of the district, may allow the owner to pay the amount of tax due in instalments subject to the payment of interest at the rate of two per cent per month and if the instalment is not paid within due date then additional interest not exceeding two per cent per month for the period of default shall also be payable by the owner of the vehicle : Provided that no interest shall be payable on the arrears of tax due on the date of commencement of the Punjab Passengers and Goods Taxation (Haryana Amendment) Act, 2002, if allowed to be paid in instalments.]