Section 4A in Himachal Pradesh Passengers and Goods Taxation Act, 1955
4A. [ Collection of additional goods tax by a person selling or causing or authorizing to cause dispatch or transport of goods. [New section 4-A Inserted vide Act No. 7 of 2006.]
(1)Notwithstanding anything to the contrary contained in sub-section (2) of section 3-B, a person selling or causing or authorizing to cause dispatch of goods for transport and duly authorized by the State Government, by notification, shall in the prescribed manner, collect the amount of tax payable under section 3-B from the person-in-charge or the driver of the motor vehicle, as the case may be, in or on which goods are to be transported and the person making such collection shall, in the prescribed manner, make payment of the same into the Government treasury.(2)The person making such collection shall issue a certificate in the prescribed manner, to the person in-charge or the driver of the motor vehicle, as the case may be, in or on which goods are to be transported and, on the production of the certificate, no tax shall be payable under sub-section (2) of section 3-B of the Act.(3)If any person contravenes any or all of the provisions of sub-sections (1) and (2), the prescribed authority shall, after giving opportunity of being heard, by an order in writing, direct that such person shall pay by way of penalty a sum not exceeding twice the amount of tax payable under sub-section (1).(4)The provisions of section 12 shall mutatis mutandis apply for recovery of any amount of tax payable and or any penalty imposed but not deposited under this section.]
