Section 3A in The Maharashtra Motor Vehicles (Taxation of Passengers) Act, 1958
3A. [ Levy of further tax on passengers carried by stage carriages. [These 3A was inserted by Maharashtra 2 of 1975, Section 2.]
- Subject to the provisions of sub-section (2) of section 3, on and from the date of the commencement of the [Bombay Motor Vehicles (Taxation of Passengers) (Amendment) Act, 1993] there shall be levied and paid to the State Government, in addition to the tax levied and paid to the State Government under section further tax on all passengers carried by road in stage carriages.(a)On routes plying exclusively within any municipal area or exclusively notified by the State Government in the Official Gazette, at the rate of [ten paise where the fare for the journey undertaken is up to rupees two, and, fifteen paise where the fare for the journey undertaken is more than rupees two,] [This portion was substituted for the words 'five paise where the fare for the journey undertaken is sixty paise or more by Maharashtra 5 of 1993, Section 2(2).] exclusive of the further tax hereby leaving.[* * * * * * *] [Clause (b) was deleted by Maharashtra 15 of 1975, Section 4.]Explanation. - For the purposes of this section, the expression "passengers carried by road in stage carriages" does not include passengers carried by road in stages carriages free or on the authority of any confessional ticket by the operator, or passengers who are exempted under section 21 or passengers carried in a stage carriage on inter-state routes or passengers carried in a stage carriage [* * *] [The words 'or other omnibus' and words 'or passengers carried in a private service vehicle' were deleted by Maharashtra 9 of 1989, Section 10.] used as a contract carriage [* * *] [The words 'or other omnibus' and words 'or passengers carried in a private service vehicle' were deleted by Maharashtra 9 of 1989, Section 10.]]
