Section 3 in The Maharashtra Motor Vehicles (Taxation of Passengers) Act, 1958
3. Levy of tax on passengers carried by stage carriages.
(1)[* *] [The words 'On the commencement of the whole of this Act' were deleted by Maharashtra 51 of 1965 section 6(a).] [* * *] [The words brackets and figures 'under sub-section (3) of section 1' were deleted by Maharashtra 37 of 1962, Section 4(a)(i).] There shall be levied and paid to the State Government a tax on all [passengers carried by road in stage carriages] [These words were substituted the words 'passengers carried by stage carriages,' by Maharashtra 37 of 1962, Section 4(a)(ii).] [at such rate to be fixed by the State Government from time to time by order in the Official Gazette as would yield an amount not exceeding twenty per cent.] [These words were substituted the words 'at such rate as would yield an amount equal to twenty per cent' by Maharashtra 65 of 1975, Section 2.] of the inclusive amount of fares payable to the operator of a stage carriage. [* * * * * * * *] [The words 'except where such stage carriage plies exclusively within a municipal area or exclusively on such routes serving municipal and adjacent areas as may be approved by the State Government' were deleted by Maharashtra 37 of 1962, Section 4(a)(iii).](2)After calculating the total amount of tax payable under sub-section (1) out of the total amount received by an operator during each month on account of inclusive fares in respect of the stage carriage or stage carriages held by him [* * *] [The words 'under a permit were deleted by Maharashtra 37 of 1962, Section 4(b).] the total amount of tax shall wherever necessary be rounded off to the nearest naya paisa, fractions of half a naya paisa and over being counted as one and less than half being disregard.
