Section 6(1) in Andhra Pradesh Motor Vehicles Taxation Act, 1963
(1)Every registered owner, who owns or keeps in his possession or control more than two thousand motor vehicles for plying on hire or reward, shall _pay in respect of all such motor vehicles a tax at such rate, not exceeding fifteen per-centum of the gross traffic earnings, as may be specified by the Government, by notification from time to time.Explanation. - For the purposes of this Section,-(a)the term "gross traffic earning" shall mean the total amount collected towards fares, freights, including luggage charges and any amount collected towards hire or reward by or on behalf of such registered owner, either directly or indirectly, in respect of all the motor vehicles, as may be determined in the manner prescribed.(b)while computing the "per-centum of the gross traffic earning," the Govt. shall, as far as practicable, take into account the amount of tax collected for the preceding year from such owner, the change in the rates of tax under Clause (3) during the current year if any; and the approximate growth in the traffic during the current year.
