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State of Haryana - Section

Section 9 in The Punjab Passengers and Goods Taxation Rules, 1952

9. Rate of tax and Method of payment of tax.

(1)Tax shall be paid in one of the following manners :-
(i)By stamping the ticket or receipt with an impressed, embossed, engraved or adhesive stamp (not already used) issued by the State Government for the purposes of the Act and denoting that the tax due has been paid.
(ii)Where impressed, exposed, engraved or adhesive stamps are not available or the commissioner so directs, the amounts of tax payable shall be deposited by the owner in cash into the Government Treasury at such intervals and in such manner as laid down in rules :
Provided that in the case of [contract carriages, public carriers and private carriers] [Substituted vide Haryana Government Notification No. GSR 61/PA.16/52/Section 22/Amdendment(2)/73, dated 18th April, 1973.] an owner may, at his option pay to the State Government the following lump sum per annum, in lieu of the tax chargeable on fare and freight :-
(i) [ Scooter Rickshaw [Substituted vide Haryana Government Notification No. GSR 35/PA.16/2/S.22/Amd.(1).(1)/78, dated 24th March, 1978.] Rs. 50/- per month per authorised seat irrespective of theseating capacity of the vehicles, subject to the condition thatit would be allowed to operate in 5 kilometer perimeter beyondthe municipal limits.]
[(i-a) Scooter Rickshaw (three seaters) [Added by Haryana Notification No. S.O1/P.A.16/1952/S.22/2002. dated 6.1.2003.] Rs. 1800 per annum subject to the condition that it would beallowed to operate in 5 kilometers perimeter beyond the municipallimits];
(ii) [ Motor Cycle Rickshaw (four seater) [Substituted by Haryana Notification No. GSR 48/PA16/52/S.22/96 dated 5.7.1996.] Rs. 2,400/- per annum]
(iii) [ Tempo Rickshaw (six seater) [Substituted by Haryana Notification No. GSR 48/PA16/52/S.22/96 dated 5.7.1996.] Rs. 3,600/- per annum]
(iv) Public carriers or private carriers used for carryinggoods not exceeding their certified and registered load as perthe Motor Vehicles Act, 1988 (59 of 1988), in or through theState of Haryana having gross vehicles weight :
(a) Not exceeding 16.2 tonnes Rs. 4,000 per annum
(b) Exceeding 16.2 tonnes but not exceeding 25 tonnes Rs. 5,600 per annum
(c) Exceeding 25 tonnes Rs. 12,000 per annum
[Note- Lumpsum of Rs. 4,000, Rs. 5,6000 and Rs. 12,000is in lieu of tax and additional tax payable under the Act.] [Substituted by Haryana Notification No. S.O.41/P.A.16/1952/S.22/2005, dated 7.6.2005.]
[(iv-a) Maxi seaters (7 to 12 seats) [Added by Haryana Notification No. GSR 48/PA16/52/S.22/96 dated 5.7.1996.] Rs. 150.- per month per seat subject to the condition that thenumber of seats for the purpose would be determined as per theauthorised seating capacity indicated by the manufacturer andexcluding the driver's seat]
(v) Taxi, Station wagon, Rs. 544
(vi) [ Public or private carriers used for[carrying goods notexceeding their certified and registered load as per MotorVehicles Act 1988,] [Clause (vi) substituted by Haryana Notification No. GSR 48/PA16/52/S.22/96 dated 5.7.1996.]
In or through the State of Haryana having[gross vehicleweight] [Substituted for 'loading capacity' by Haryana Notification No. S.O.16/P.A.16.1952/S.22/2002. dated 13.2.2002.]:
(a) upto 16.2 tonnes Rs. 3,500/- per annum;
(b) Above 16.2 tonnes to 25 tonnes Rs. 5,000/- per annum;
(c) exceeding 25 tonnes Rs. 10,000/- per annum;
[-] [Proviso omitted by Haryana Notification No. S.O.15/P.A.16/1952/S.22/2003. dated 1.10.2003.]  
(vii)[-] [Entries to clause (vii) omitted by Haryana Notification No. S.O. 15/P.A.16/1952/S.22/2003. dated 1.10.2003.]  
(ix)[-] [Omitted by Haryana Government Notification No. GSR 80/PA.16/52/S.22/72, dated 21st April, 1972.]  
(x) [ [Tractor with trolley holding public carrier permit orprivate permit [Substituted vide Haryana Government Notification No. GSR 80/PA.16/52/S.22/72/86, dated 13th November, 1986.] Rs. 450.-]
(xi) Tempo Rickshaw with public carrier permit (loadingtempo)., Rs. 610/-
(xii) [ [Scooter Cycle Rickshaw (Loading) [Inserted vide Haryana Government Notification No. GSR 116/PA.15/52/S.22/Amd.(1)/75, dated 26th September, 1975.] Rs. 272/-]
(xiii) Motor Cycle Rickshaw (Loading) Rs. 340/-
(xiv) [ Public carrier operating under the National PermitScheme, registered under the Motor Vehicles Act, 1988, in any ofthe Union Territories in India and carrying goods in the State ofHaryana. [Substituted by Haryana Notification No. GSR 47/PA 16/52/Amd 93 dated 31.8.1993.] Rs. 3,500/-
Note.- Lumpsum of Rs. 3,5000/- is in lieu of tax andadditional tax payable under the Act;.]
[-] [Proviso to entry (xiv) omitted by Haryana Notification No. S.O. 15/P.A.16/1952/S.22/2003, dated 1.10.2003.]  
[-] [Added by Haryana Government Notification No. GSR 51/PA16/1952/S.22/94 dated 14th July, 1994.]  
(2)Government may revise the lump sum rates mentioned in sub-rule (1) from time to time. Thereupon the owner of a public carrier, contract carriage of stage carriage, liable to pay tax in lump sum, will have the right to exercise his option afresh.[(2-A) Permit holders granted permit under the Haryana Government Transport Department, Notification No. S.O.90/CA.59/88/S.100/93, dated the 3rd November, 1993, for 53/54 seater full body buses and 30 seater mini buses, shall pay lump sum passenger tax on monthly basis to be calculated on a minimum of 200 kilometers per day operation and 50% assumed occupancy of the bus. The rate of lump sum passenger tax per month shall be as under :-
54 seater bus (excluding driver and conductor) 52 seater bus (excluding driver and conductor) 30 seater mini bus (excluding driver andconductor)
1 2 3
Rupees 16000* 16000* 10000*
* Substituted by Haryana Notification No. GSR 48/PA16/52/S.22/96 dated 5.7.1996.][Provided that, in case of a bus for which permit has been granted after the 10th day of any month under the aforementioned notification of the Transport Department the passenger tax on that bus shall be calculated for subsequent days for that month proportionately.] [Added by Haryana Notification No. GSR 28/PA 16/52/S. 22/97 dated 30.4.1997.]
(2B)[ A permit holder granted permit for operating a 50-54 seater full body bus under the Haryana Government, Transport Department, Notification No. S.O. 422/AT-1/C.A. 59/1988/S. (3)/100, dated the 19th January, 2001, shall, in lieu of passenger tax, pay lump sum at the rate of Rs. 20,000/- per month with effect from 1st September, 2004 the lump sum for a month shall be payable in advance by the 20th day of that month.] [Added by Haryana Notification No. S.O.28/P.A.16/1952/S.22/2002.dated 2.4.2002and substituted by Haryana Notification No. S.O. 95/P.A. 16/1952/S. 22/2004.]
(2C)[ The Transport Co-operative Societies permit holders which were allotted route permits under the 1993-94 scheme and have been given extension of routes upto 24 kilometers, shall pay the lumpsum passengers tax per month at the following rates:-] [Sub rule (2C) added by Haryana Notification No. S.O.28/P.A.16/1952/S.22/2002.dated 2.4.2002.]
54 seater bus (excluding driver and conductor) 52 seater bus (excluding driver and conductor) 30 seater bus (excluding driver and conductor)
Rs. 20,000 Rs. 20,000 Rs. 14,000
[The rates given in sub-rules (2B) and (2C) shall be applicable from the dates the Private Bus Service Schemes of 1993 and 2001 were respectively notified in Haryana under the Motor Vehicles Act, 1988 (59 of 1988).] [Para substituted by Haryana Notification No. S.O.43/P.A.16/1952/S.22/2005. dated 13.6.2005.]
(2D)[(i) Owner of a bus holding a stage carriage permit under the Haryana Government, Transport Department, notification No. S.O. 153/C.A.59/1988/Section 100/2003, dated the 31st December, 2003, shall, in lieu of passenger tax, pay lump sum per month at the following rates -
For a full body bus (50-54 seater) For a mini bus (30-35 seater)
Rs. 16,000/- Rs. 9,600/-
(ii)In case of a bus for which a permit has been granted after the 10th day of any month, the lump sum for that month in respect of that bus shall be calculated proportionately for subsequent days of the month.
(iii)In case of non-operation of a bus exceeding a continuous period of fifteen days for reasons beyond the control of the owner and where he deposits the permit, pro-rata relief shall be provided in payment of passenger tax but no relief shall be given for the period during which a bus remains impounded under any law in force.
(vi)The owner shall pay lump sum within the first twenty days of the month to which the payment relates by making deposit to the Government Treasury or by furnishing demand draft or pay order to the appropriate assessing authority drawn in its favour.
(2E)
(i)Owner of a bus holding a stage carriage or a contract carriage permit for plying in the area of operation in the State specified below shall, in lieu of passenger tax, pay lump sum per month at the following rates :-
(a)in respect of bus plying within the State only or whose permit does not require countersignatures of Delhi State Transport authorities -
Sr. No. Type of bus Passenger tax per month
1. Ordinary half-body bus (stage carriage only) Rs. 4,200/-
2. Ordinary full-body bus (stage carriage only) Rs. 7,000/-
3. Deluxe full-body bus Rs. 10,000/-
4. Air-conditioned full-body bus Rs. 12,000/-
(b)in respect of Compressed Natural Gas bus plying on a route part of which lies in Delhi and whose permit is required to be countersigned by Delhi State Transport authorities-
Sr. No. Type of bus Passenger tax per month
1. Ordinary half-body bus (stage carriage only) Rs. 4,800/-
2. Ordinary full-body bus (stage carriage only) Rs. 8,000/-
3. Deluxe full-body bus Rs. 12,000/-
4. Air-conditioned full-body bus Rs. 15,000/-
Area of Operation :
(1)Faridabad :- The area of operation shall, in addition to Faridabad Municipal Corporation area and Haryana Urban Development Authority sectors, include residential, commercial and industrial areas developed by authorized colonizers and developers and peripheral area up to the following places/villages : Titan, Dhauj, Dayalpur, Kheri Mor, Prithla and Dayalpur. The buses can ply up to Delhi with permission of Delhi authorities.
(2)Gurgaon :- (i) The area of operation shall, in addition to Gurgaon Municipal Corporation and Haryana Urban Development Authority sectors, include residential, commercial and industrial areas developed by authorized colonizers and developers and peripheral area up to the following places/villages : Maruti Kunj (Alwar road), Dharuhera (Jaipur road) and Dhankot (Pataudi road). The buses can ply up to Delhi with permission of Delhi authorities.
(ii)In case of a bus for which a permit has been granted after the 10th day of any month, the lump sum for that month in respect of that bus shall be calculated proportionately for subsequent days of the month.
(iii)In case of non-operation of a bus exceeding a continuous period of fifteen days for reasons beyond the control of the owner and where he deposits the permit, pro-rata relief shall be provided in payment of passenger tax but no relief shall be given for the period during which a bus remains impounded under any law in force.
(iv)The owner shall pay lump sum within the first twenty days of the month to which the payment relates by making deposit to the Government Treasury or by furnishing demand draft or pay order to the appropriate assessing authority drawn in its favour.]