Section 3A in Himachal Pradesh Passengers and Goods Taxation Act, 1955
3A. [ Levy of surcharge. [Section 3-A added vide Act No. 4 of 1972 repealed by 11 of 1973 and again new section added vide Act No. 1 of 1978.]
- Notwithstanding anything contained in sub-section (1) of section 3 of the Act, from and after the commencement of this section, there shall further be levied and paid to the State Government a surcharge on the tax payable by every passenger carried by a [transport vehicle, excluding a goods vehicle/carriage] for each journey at a rate of 20% subject to a minimum of 5 paise in any one case, the amount of surcharge being calculated to the nearest multiple of 5 paise by ignoring 2 paise or less and counting more than 2 paise as 5 paise, for the purpose of [payment of ex-gratia grant to a passenger] [Substituted for the words 'insurance of a passenger' vide Act No. 6 of 1985 w.e.f. 14.11.1977.] under the scheme to be prepared and notified by the State Government in the Official Gazette:][Provided that such scheme may be framed by the State Government with retrospective effect from which the surcharge was levied.] [Proviso to Section 3-A added vide Act No. 6 of 1985 w.e.f. 14.11.1977.]
