Section 3(8) in The Punjab Motor Vehicles Taxation Act, 1924
(8)At the time of issue of new stage carriage permit, one time tax at the rate of Rs. 500/- (Rupees five hundred only) per kilometre shall be leviable on big buses and at the rate of Rs. 250/- (Rupees two hundred and fifty only) per kilometre shall be leviable in case, of mini buses. As and when a big bus holder is allowed to ply on extended route with the increased mileage, a one time tax at the rate of Rs. 500/- (Rupees five hundred only) per kilometre shall be leviable.
