Amendment status not verified — confirm the current text below against the official source.
(1) There shall be levied charged a_nd paid to the State Government. a: tax . on an fares) 11nd fre1ghtsiu1-ggpect of .1111, passengers? and "‘g’udds. cairied in a. ‘ tzixéble‘vehicle at the 'i'ate' of 1511‘ paise”"per rupee, value "bf”the fare suh§eet.'xtoz the :‘minimuinv‘of sfive’ .pai'se": i'n; anyi"basée",fz the amount of taxbeinig :ro‘zunded" tenth: dextzhighet whole paise. Provided that the State. Government may, by hatification ' .in the Official gazette” exemgt3=an‘y item; Qtvitengs, of Food 'S‘tufl's or other es_sentigfl‘; commodities-fliromf p‘ayment of 513011 tax F01: a specific period. ", . Eipiandtiqfiz—(i) When gassehgers o‘r goods 11,11): carried m a taxabie Vehicle” 'a‘nd "xro‘fare’" ’oi-“fr‘e‘ight “has been ,, "I “WA“? Aendlfi! Chargéda the tax» shall . be »-.levied:- anal; paid; as..1i£ such: ga§§enget$ _, [01'- . goods” were carried». at. _.t'11,e.. 1191:1115! .i'atez- prevalent on the route. ' ' ‘. .r':-%:(.fi)‘=:i Where any, fare. to? gtfi-eightv js: charged? or paid 111;.11111112: snm'hopjaceotmt ..of .3 .seasonu'ticket or_ as ..subs: cgptiqg, orb epntributjqnifor}any;.privilege, tight ' ozgfae‘ili ‘. whiqhsz combined3;with thegigight 9f ,zypassengerléfigoog; being carried in a taxable ‘vehicle without any furthex paymehfi or at a reduced charge, the tax shall be levied on' ‘the' amount of such lump sum or on Stichr amomt as appears - to the prescribed authority to be fair and equitable. .. (2) Where passengers ,or goods ate,-ea1:1:ied-;in a_taxabie vehicle from. any. place outside the State‘to any place within the _'$_tate 911110111 ariy Eplace--*"wi-'thi11’-fthe ’State to afiy'blac'e Outside the State, ffié‘ta’xfshafl' ‘bé‘fipayable in respect of the distance covered within'itlie :State at the rate; laid flown in Sub-Seetion .(1) aqd_,sha1,l, be.-~calculated on,-such._.am.ount, as' distance: cgvered in’ the State "beats; tbs the total distance of; the journey, , .