Section 3(2) in Himachal Pradesh Passengers and Goods Taxation Act, 1955
(2)Where any fare or freight charged is a lump sum paid by a person on account of a season ticket or as subscription or contribution for any privilege, right or facility which is combined with the right of such person being carried or his goods transported by a motor vehicle, without any further payment or at a reduced charge, the tax shall be levied on the amount of such lump sum or on such amount as appears to the prescribed authority to be fair and equitable having regard to the fare or freight fixed by a competent authority under the Motor Vehicles Act, [1988] [Substituted for the figure '1939' vide Act No. 8 of 1991.].
