The Punjab Passengers and Goods Taxation Act, 1952

Act No. 16 of 1952

1st September, 1952

AN ACT to provide for levying a tax on passengers and goods carried by road in certain motor Vehicles. It is hereby enacted as follows:-

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S.1 Short title, extent and commencement

(1) This Act may be called the Punjab Passengers and Goods Taxation Act, 1952.

(2) It shall extend to the whole of the State of 8[Haryana].

(3) It shall come into force on the first day of August, 1952 1[in the principal territories; and on the 24th May, 1957, in the transferred territories.]

8. Substituted for the word "Punjab" by the Haryana Adaptation of Laws Order, 1968.

1. Added by Haryana Adaptation of Laws Order, 1968.

S.2 Definitions

In this Act, unless there is anything repugnant in the subject or context,-

• (a) "business" means the business of carrying passengers and goods by motor vehicles;
• (b) "Commissioner" means the Excise and Taxation Commissioner, 2[Haryana];
• (c) "fare" includes sums payable for a season ticket or in respect of the hire of a contract carriage;
• (d) "goods" include live-stock, and anything carried by a motor vehicle except living persons, but does not include the personal luggage of passengers travelling in the vehicles when such luggage is not charged for, and the equipment ordinarily used with the vehicle;
• 3[(e) "owner" means the owner of a motor vehicle used for carrying passengers or goods in or through the territory of the State of Haryana and includes-
  • (i) the holder of a permit in respect of such vehicle,
  • (ii) any person for the time being incharge of such vehicle,
  • (iii) any
    

S.3 Levy of tax

1[(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 -

• 3[(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]
• (ii) freight as calculated on the basis of freight rate fixed for public carriers by the competent authority under the 4[Motor Vehicles Act, 1988 (Central Act 59 of 1988)] 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 :

S.3A Levy of additional tax

4[3A. In addition to the tax on goods payable in terms of section 3, private carriers and public carriers carrying goods within the State of Haryana shall be liable to pay additional tax at the rate of ten per centum of the tax payable under section 3.]

4. Inserted by Haryana Act 2 of 1988.

S.4 Method of collection and payment of tax

1[4. The tax levied on the passengers and goods carried by motor vehicles other than private carriers shall be collected by the owner and the tax so collected, and the tax levied on the goods carried by private carriers, shall in either case be paid to the State Government in the prescribed manner2:]

3[Provided that an officer, not below the rank of an Assistant Excise and Taxation Officer appointed under sub-section (1) of section 7, with the prior approval of the incharge of the district, may allow the owner to pay the amount of tax due in instalments subject to the payment of interest at the rate of two percent per month and if the instalment is not paid within due date then additional interest not exceeding two percent per month for the period of default shall also be payable by the owner of the vehicle :

Provided that no interest shall be payable on the arrears of tax due on the date of commencement of the Punjab Passengers and Go

S.5 Method of levy

5. (1) Save as otherwise provided by this Act, no passenger shall be allowed to travel by the owner in a motor vehicle unless he is issued a ticket in the prescribed form for the journey, denoting that the tax has been paid :

Provided that if a journey begins outside the State, the tax shall become chargeable on entry within the State, in the prescribed manner.

4[(2) Save as otherwise provided by this Act, no goods shall be allowed to be carried in a-

• (a) motor vehicle other than a private carrier unless the person incharge of the vehicle or a passenger, as the case may be, has in his possession a receipt in the prescribed form issued by the owner, showing the freight charged ;
• (b) private carrier unless the person incharge of the vehicle has in his possession a declaration in the prescribed form issued by the owner,

and denoting that the tax due under this Act has been paid.]

4. Substituted by Haryana Act 5 of

S.6 Keeping of accounts and submission of returns

6. (1) An owner may be required to keep such accounts and to submit such returns at such intervals and to such authority as may be prescribed.

(4) If the prescribed authority is satisfied that the tax has not been correctly levied, charged and paid, he may after giving the owner a reasonable opportunity of being heard, proceed to levy the amount of tax due and recover the same.

S.7 Taxing Authorities

7. (1) For carrying out the purposes of this Act, the Commissioner may be assisted by such other person or persons as the State Government may appoint in this behalf.

(2) The Commissioner, and the person or persons appointed under sub-section (1) shall exercise such powers and perform such duties as may be assigned to them under this Act.

S.8 Registration of owner

2[8. No owner of a motor vehicle shall carry passengers or goods in or through the territory of the State of Haryana unless he obtains a registration certificate as hereinafter provided.]

2. Substituted for section 8 and shall be deemed always to have been substituted by Haryana Act 24 of 1971.

S.9 Grant of Registration Certificate

9. (1) A registration certificate shall be granted in the prescribed manner to any owner applying therefore to the prescribed authority on payment of a fee of 4[Five rupees].

(2) Every such registration certificate shall be valid without renewal till it is cancelled or suspended.

(4) If the prescribed authority is satisfied that any owner is liable to pay tax under the provisions of this Act in respect of any period but who has wilfully failed to apply for registration or to pay the tax, 1[or where such authority has reason to believe that the tax due has not been paid correctly] the said authority may, after giving the owner a reasonable opportunity of being heard, assess the amount of tax, if any, due from the owner, and also direct that the owner shall pay in the prescribed manner by way of penalty, a sum not exceeding 2[five times the amount of the tax so assessed].

(5) If any owner, who has been granted a certificate of reg

S.10 Exemption

4[10. The State Government may, by general or special order and subject to specific conditions, if any, exempt any person or class of persons from the operation of all or any of the provisions of this Act, if in its opinion, such exemption would promote national or public interest.]

4. Section 10, substituted by Punjab Act 17 of 1955.

S.11 Supply of time table and table of fares and freights

11. An owner shall, in the prescribed manner, furnish to the prescribed authority a table of fares and freights of public service vehicles and public carriers, a table regulating timings of arrival and departure of motor vehicles and such other particulars connected with the business as the prescribed authority may by order from time to time, require.

S.12 Arrears of tax to be recovered as arrears of land revenue

12. Any arrears of tax or penalty imposed under this Act shall be recoverable as an arrear of land revenue.

S.13 Powers of entry and inspection

13. (1) The driver of a motor vehicle shall cause the vehicle to stop and remain stationery, when required so to do by any prescribed authority in order to enable the said authority to carry out any duty imposed by or under this Act and the said authority may also enter and travel in the motor vehicle for doing so.

(2) A person authorised under sub-section (1) shall wear such uniform or such other distinguishing insignia as may be prescribed, may enter and inspect any place, ordinarily used by owner for garaging a vehicle or keeping accounts of his business for the purpose of seeing or verifying whether the provisions of this Act or any rules framed thereunder are being complied with and countersign any documents during the course of such inspection.

(4) All accounts, registers, documents and other books of an owner of a motor vehicle shall at all reasonable times be open to inspection by the Commissioner or any other prescribed authority and the Commissioner or such

S.13A Impounding of licence etc.

1[13A. (1) The prescribed authority may, if he has reason to believe that the driver or conductor of a motor vehicle has contravened any provision of this Act or the rules made thereunder or any order or direction made or given thereunder, seize any licence held by such driver or conductor, or any other document relating to the vehicle in their possession, which in the opinion of the prescribed authority will be useful for or relevant to any proceeding under section 14A and forward the same to the Excise and Taxation Officer, concerned.

(2) The prescribed authority seizing the licence or other document under sub-section (1) shall give to the person surrendering the same a temporary acknowledgement therefore and such acknowledgement shall have effect, until the licence or other document is returned to the driver or conductor, as the case may be, as if the same had not been seized.]

1. Section 13A which was previously substituted by Punjab Act 45 of 1957

S.13AA Power to detain vehicles

2[13AA. Any officer authorised under section 13 may, if he has reason to believe that passengers or goods are being carried by a motor vehicle in or through the State of Haryana without payment of tax or penalty, if any, imposed under this Act or where the owner refuses to pay the tax or penalty, if any, or fails to produce any proof regarding the payment thereof, detain the vehicle, and for this purpose take or cause to be taken any steps he may consider proper for the temporary safe custody of the vehicle :

Provided that the vehicle shall be released as soon as the tax or penalty, if any, has been paid.]

2. Inserted by Haryana Act 5 of 1973.

S.14 Production of tickets

14. A passenger shall upon demand made during the course of or immediately before or after the journey produce to any prescribed authority the ticket, voucher or document relating to his travel or to the carriage of his goods. On his failure to do so 3[he shall be chargeable with twice the fare as penalty.

3. Substituted for the words, "he would be chargeable", by Haryana Act 24 of 1971.

S.14A Penalty

4[14A. (1) Whoever contravenes or fails to comply with any of provisions of this Act or the rules made thereunder or any order or direction made or given thereunder, shall, if no other penalty is provided under this Act for such contravention or failure, be liable to imposition of a penalty not exceeding 5[two thousand rupees.]

(2) An officer 1[not below the rank of an Assistant Excise and Taxation Officer] appointed under sub-section (1) of section 7, may, after affording to the person concerned a reasonable opportunity of being heard, impose the penalty specified in sub-section (1).]

4. Section 14A added by Haryana Act 7 of 1967.

5. Substituted by Haryana Act 4 of 1982.

1. Substituted for the words "of the rank of Excise and Taxation Officer", by Haryana Act 9 of 1970.

S.14B Interest on delayed payment

2[14B. Where any tax or penalty is not paid within prescribed time, the owner of the vehicle shall be liable to pay interest at the rate of two percent per month on the amount of tax and penalty remaining unpaid for a period not exceeding three months, and also additional interest upto two percent per month for the period of default exceeding three months :

Provided that the above provisions shall not be applicable to the arrears of tax and penalty payable prior to the date of commencement of the Punjab Passengers and Goods Taxation (Haryana Amendment) Act, 2002 :

Provided further that where the recovery of tax or penalty is stayed by the Appellate Authority, High Court or Supreme Court, the amount of such tax or penalty shall be recoverable with interest at the rate of two percent per month on the amount ultimately found due and such interest shall be payable on such amount from the date the tax and penalty first became due for the whole of the period, the

S.15 Appeals

3[15. (1) An appeal shall lie to the appellate authority appointed by the State Government in this behalf against any original order passed under this Act within sixty days of the passing of such order or within such further period as the appellate authority may, for sufficient cause, allow.

(2) Save as provided in section 16, an order passed by the appellate authority shall be final.]

3. Substituted by Haryana Act 7 of 1967.

S.16 Revision

16. (1) The Commissioner, of his own motion, or, on application made to him in the prescribed manner, may call for the record of any proceedings, which are pending before or have been disposed of by any other authority subordinate to him under this Act for the purpose of satisfying himself as to the legality or propriety of such proceedings or any order made therein and may pass such orders in relation thereto as he may think fit :

Provided that the owner may make such application only within one year from the date of the order required to be revised.

(2) No order shall be made under this section or the next proceeding section without giving an owner or any other person interested a reasonable opportunity of being heard.

S.19 Bar of proceedings

19. No prosecution shall lie against any person authorised under this Act for anything done or purporting to have been done in good faith under this Act or the rules made thereunder.

S.20 Exclusion of jurisdiction of Civil Courts

20. No civil court shall have jurisdiction in any matter, which the State Government or any prescribed authority is empowered by this Act or the rules made thereunder to dispose of or take cognizance of, and regarding the manner in which the State Government or any prescribed authority exercise any powers vested in it or him by or under this Act or rules made thereunder.

S.21 Refunds

2[21. The prescribed authority shall, in the prescribed manner, refund to the owner, applying in this behalf, any amount of tax or penalty paid by such owner in excess of the amount due from him under this Act ] 3[either by a refund voucher or, at the option of the owner, by deduction of such excess from the amount of tax or penalty due in respect of any other period :

Provided that no refund under this section shall be allowed, unless the claim for refund is made within a period of three years from the date on which such claim accrues.]

2. Substituted for section 21 by Haryana Act 24 of 1971.

3. Added by Haryana Act 5 of 1973.

S.22 Power to make rules

22. (1) The State Government may make rules, consistent with this Act, for securing the payment of tax and generally for the purposes of carrying into effect the provisions of this Act.

(2) In particular and without prejudice to the generality of the foregoing power, the State Government may make rules :-

• (a) prescribing the manner in which and the intervals at which tax shall be paid under section 3 and section 4 ;
• (b) prescribing the authority or authorities for the purpose of carrying out any function under any of the provisions of this Act ;
• (c) prescribing the forms of tickets and receipts under section 5 ;
• 1[(d) prescribing the manner and payment of tax and penalty assessed and imposed under this Act ;]
• (e) prescribing the manner and table of fares under section 11 ;
• 2[(f) prescribing the manner in which appeals under this Act may be preferred ;]
• (g) prescribing the manner in which