Amendment status not verified — confirm the current text below against the official source.
[(1) On and from the date of commencement of this Act, [there shall be levied a tax) on all passengers, luggage and goods carried by stage carriages and on all goods transported by goods vehicles, at the following rates, namely:- (a) in the case of stage carriages. 10 Paise in the rupee, on the fares and freights payable to the operators of such carriages; (b) in the case of public carrier vehicles, five paise in the rupee on the freights payable to the operators of such vehicles; (c) in the case of private carrier vehicles. 2 paise per tonne kilometre of the goods.] [(2) The tax levied under sub-section (1) shall be paid by the passengers or the consignors of the goods, as the case may be, to the operators along with the fares or freights payable to the operators of the stage carriages or the goods vehicles. (3) The operator shall be liable to pay the tax levied under section (1) on all passengers, luggages or goods carried by stage carriages and on all goods carried by goods vehicles of which he is the operator to the Government in the manner provided in this Act]. Provided that in the case of all goods transported by [goods vehicles] for export out of the territory of India, no tax under this section shall be payable; [x x x x] Explanation 1.- For the purposes of this proviso, "export" shall not include movements of goods from one part in the territory of India to another part in the said territory. Explanation 2.- For the removal of doubts it is hereby declared that- (i) in respect of passengers, luggage or goods booked through over the railways and road carried service the tax payable under this Act shall be calculated only on the fares and freights payable for such passengers, luggage or goods for the distance on the road covered by the taxable vehicle; (ii) no tax shall be payable under this Act on goods carried by any vehicle owned by any department of the Central Government or by the Railways. Re-numbered by Act 18 of 1971. Substituted by Act 18 of 1971 (01/07/1963). Substituted by Act 25 of 1967. Omitted by Act 4 of 1973 (12/03/1973).