Section 3A(1) in Himachal Pradesh Motor Vehicles Taxation Act, 1972
(1)In addition to the tax levied under Section-3, on and from the commencement of the Himachal Pradesh Motor Vehicles Taxation (Amendment) Act, 1999, there shall be levied, charged and paid to the State Government, a Special Road Tax on all transport vehicles specified in column (2) of Schedule-III, used or kept for use in Himachal Pradesh, and at such rates as may be specified by the State Government, by notification, but not exceeding the rates specified in column (3) of Schedule-III of this Act."(2) The rates of special road tax, as may be specified under sub-section(1), in respect of stage carriages shall be applicable to and charged on the entire distance covered as per time table fixed by the Regional Transport Authority and shall be payable monthly by such date as may be notified by the State Government from time to time."
