Section 3B in Himachal Pradesh Passengers and Goods Taxation Act, 1955
3B. [ Levy of additional goods tax. [Section 3-B inserted vide Act No. 1 of 1997 w.e.f. 1.10.96.]
(1)In addition to the tax levied under section 3, on and from the commencement of the Himachal Pradesh Passengers and Goods Taxation (Amendment) Act, 1996, there shall be levied, charged and paid to the State Government, an additional tax on the transport of the goods specified in column (2) of the [Schedule-II] at the rates given in column (3) thereof for every slab of [two hundred and fifty] [Substituted for the words 'one hundred and fifty' vide Act No. 5 of 2005.] kilometers or part thereof covered/being covered by road within the State.(2)The tax under sub-section (1) shall be paid by a person-in-charge or the driver of the motor vehicle, as the case may be, in the prescribed manner, into the Government Treasury or the State Bank of India or to the prescribed authority of the district through which the transport of goods is affected subject to the condition that such authority shall issue him a receipt, in the prescribed form, in token of having received the amount specified therein.]
