Section 3B(1) in Himachal Pradesh Passengers and Goods Taxation Act, 1955
(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.
