Section 4 in Himachal Pradesh Passengers and Goods Taxation Act, 1955
4. Method of collection of tax.
- The [tax and surcharge] [Substituted for the word 'tax' vide Act No. 6 of 1977.] shall be collected by the owner of the motor vehicle and paid to the State Government in the prescribed manner:[Provided that in case of goods carriages or motor cabs, maxi cabs and scooter rickshaws, wherever an owner opts to pay the tax or tax and surcharge in lump-sum, the Government may accept a lump-sum in lieu of the tax or tax and surcharge, as the case may be, payable under sections 3 and 3-A, on freight or fare in the manner prescribed.Provided further that in case of motor vehicles (including the stage carriages or contract carriages), other than those specified in the first proviso, in which the passengers are carried, wherever an owner opts to pay the tax and surcharge in lump-sum, the State Government may accept a lump-sum, in lieu of the tax and surcharge payable under sections 3 and 3-A, in the manner prescribed, taking into consideration the registered capacity of the vehicle and the distance to be covered by such motor vehicles under the permit issued for such vehicles] [Proviso to section 4 added vide Act No. 4 of 1972, and amended by 27 of 1984, substituted by Act No. 8 of 1991 w.e.f. 1.10.1990 and again substituted by Act No. 1 of 1997 w.e.f. 1.10.1996.]
