MEGHALAYA PASSENGERS AND GOODS TAXATION (AMENDMENT) ACT, 1972

Act No. 4 of 1973

13th January, 1973

An Act further to amend the Assam passengers and Goods Taxation Act, 1962 (Assam Act 16 of 1962) in its application to Meghalaya and the Meghalaya Passengers and Goods Taxation Act. Be it enacted by the Legislature of Meghalaya in the Twenty-third Year of the Republic of India as follows:-

S.1 Short title, and Commencement

(1) This Act may be called the Meghalaya Passengers and Goods Taxation (Amendment) Act, 1972.

(2) It shall be deemed to have come into force on 4th December, 1971.

S.2 Insertion of new Section 3A In Assam Act 16 of 1962

After Section 3 of the Assam Passengers and Goods Taxation Act, 1962 and the Meghalaya Passengers and Goods Taxation Act, the following shall be inserted as section 3A, namely:-

3A. "Surcharge on passengers and goods.--

• (1) There shall be levied, charged and paid to the State Government, besides any dues payable under any law for the time being in force including section 8 and 4 of this Act as surcharge, hereinafter referred to as Passengers Surcharge, on all fares in respect of all passenger carried in a taxable vehicle.
• (2) The rate of Passenger Surcharge on any passenger shall be five per centum of the rupee value of the fare in respect of the passengers, the amount of the surcharge in case of each passenger being rounded to the next higher multiple of ten paise:
• Provided no Surcharge shall be payable in respect of any passenger if the fare is less than one rupee.
• (3) The Prisoners Surcharge shall be payable as if it were a tax unde