Section 3 in The Punjab Passengers and Goods Taxation Act, 1952
3. [ Levy of Tax.] [Suubstituted for the whole 'Section 3', by Haryana Act 24 of 1971.] - [(1) There shall be levied, charged and paid to the State Government a tax at such rate not exceeding sixty per centum of the value of -] [Substituted by Haryana Act 5 of 1973.]
(i)[ fare or freight, as the case may be, on all passengers and goods carried by a motor vehicle other than a private carrier; and] [Substituted by Haryana Act 2 of 1988.](ii)freight as calculated on the basis of freight rate fixed for public carriers by the competent authority under the Motor Vehicles Act, 1939 (Central Act 4 of 1939), on all goods carried by a private carrier, as the State Government may, by notification, direct, the amount of tax being calculated to the nearest multiple of five paise by ignoring two paise or less and counting more than two paise as five paise :Provided that in case of contract carriages, public carriers and private carriers, the State Government may accept a lump sum in lieu of the tax chargeable on passengers and goods respectively, in the manner prescribed :Provided further that in case of stage carriages, the State Government may accept a lump sum in lieu of the tax chargeable on passengers and goods, in the manner and subject to such conditions as may be prescribed :Provided further that -(a)no such tax shall be levied, charged and paid on goods, including minerals and mineral ores, proved to be exported out of the territory of India, whether by one transaction or by a series of transactions;(b)in respect of minerals and mineral ores carried to any place within the territory of India, such tax shall be levied, charged and paid at the rate of one twentieth of the value of the freight;(c)the rate of tax on all passengers and goods carried by motor vehicles in hilly areas or submontane areas, specified in this behalf by the State Government, by notification, shall be one-sixth of the value of the fare or freight, as the case may be.[Explanation. - When passengers and goods are carried by a motor vehicle other than a private carrier, and no fare or freight is charged or only token or concessional fare or freight is charged, the tax shall be levied and paid as if such passengers and goods are carried at the normal rate prevalent on the route or at the rate fixed by the competent authority under the Motor Vehicles Act (Central Act 4 of 4 of 1939), whichever is higher.] [Substituted by Haryana Act No. 2 of 1988.](2)Where any fare or freight charged is a lump sum paid by a person on account of a seasonal ticket or as subscription or contribution for any privilege, right or facility which is combined with the right of such person or his goods being carried by a motor vehicle, without any further payment or payment at a reduced rate, 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, 1939.(3)[ When passengers and goods are carried by a motor vehicle on a joint route, the tax shall be payable in respect of the fare or freight for the distance covered within the State at the rate laid down in this section .Explanation. - For the purposes of this sub-section, "Joint route" shall mean a route which lies partly in the State of Haryana and partly in some other State or Union Territory.] [Substituted by Haryana Act 5 of 1973.]
