Section 3(2A) in Himachal Pradesh Passengers and Goods Taxation Act, 1955
(2A)[ Where a motor vehicle plies for hire or reward in contravention of the provisions of the Motor Vehicles Act, 1988 (4 of 1988) the owner of such vehicle shall, without, prejudice to any action which is or may be taken under that Act, be liable to pay tax at the rate specified in sub-section (1) or such amount of fares and freights as may be determined in the prescribed manner by the prescribed authority.] [Sub-section (2-A) Inserted vide Act No. 10 of 1988.]
