Section 13F in The Punjab Motor Vehicles Taxation Act, 1924
13F. [ Levy of special road tax. [Inserted by Punjab Act No. 22 of 1993.]- (1) In addition to the tax levied under section 3, on and from the commencement of the Punjab Motor Vehicles Taxation (Amendment) Act, 1993, and subject to the rules made by the Government under this Act, there shall be levied and paid to the Government, a special road tax on transport vehicles at the rates as may be specified by the Government but not exceeding the rates specified in Schedule 'A' to this Act.
(2)The rates of the special road tax as may be specified under subsection (1), in respect of stage carriages shall be applicable to and charged on the entire distance permitted to be covered.(3)Where a transport vehicle is plied without a valid permit or if it is in any other mariner not authorised by the permit to be plied, there shall be levied and paid to the Government further special road tax in addition to the tax payable under sub-section (1), on such vehicle at the rates as may be specified but not exceeding the rates specified in this behalf in Schedule 'A' to this Act.(4)Where a transport vehicle registered in a State other than the State of Punjab, enters the State of Punjab, the special road tax shall become chargeable, on such entry in the prescribed manner.Explanation.- For the purpose of special road tax levied under this Act, transport vehicle shall include non-transport vehicle when used as transport vehicle by the owner.]|}
