Section 3(1A) in Himachal Pradesh Passengers and Goods Taxation Act, 1955
(1A)[ Notwithstanding anything contained in sub-section (1), when passengers are carried and goods are transported by a motor vehicle and -(i)no fare or freight, whether chargeable or not has been charged, or(ii)fare or freight has been charged at a concessional rate,the tax at the rates as directed by notification by the Government under sub-section (1), shall be levied, charged and paid as if the passengers were carried or goods were transported either on fares and frights fixed by the competent authority under the Motor Vehicles Act for different classes of roads and motor vehicles in the State or on the fares and freights, for different classes of roads and motor vehicles, specified in Schedule-I to this Act, whichever is higher:Provided that the State Government may, by notification, amend Schedule-I, and thereupon the Schedule-I, shall stand amended accordingly:Provided further that every notification amending Schedule-I, shall be laid on the Table of the Legislative Assembly.] [New sub-section (1A) added vide Act No. 20 of 1997 w.e.f. 14.8.1997.]
