Amendment status not verified — confirm the current text below against the official source.
(1) There shall be levied, charged and paid to the Govern- ment a tax on all fares in respect of all passengers and goods carried in a taxable vehicle at the rate of ten paise per rupee value of the fare subject to the minimums of five paise in any one case.“AN“(Act 4 of“1939) EXPLANATION : (i) When pasengers or goods are carried in a taxable vehicle and no fare has been charged, the tax shall be levied and paid as if such passengers or goods were carried at the normal rate prevalent on the route. (ii) Where any fare is charged or paid in lumpsum on account of a season ticket or as subscription or contribution for any previlege right or facility which is combined with the right of a passenger or goods being carried in a taxable vehicle without any further payment or at a reduced charge, the tax shall be levied on the amount as ap- pears to the prescribed authority to be fair and equitable. (2) Where passengers or goods are carried in a taxable vehicle from any place outside the State to any place within the State, or from any place within the State to any place outside the State, the tax shall be payable in respect of the distance covered within the State at the rate laid down in sub-section (1) and shall be calculate on such amount as distance covered in the State bears to the total distance of the journey