Keyword(s):
Business, Goods, Fare, Owner, Passenger
It shall con:: inio force on the first day of Augu;t, 1952
‘[in theprincipal territorie ;and onthe 24th May, 1957, inthe tr: nsferred
krritories.] –
Dcfiniriuns. 2. In this Act, unlcss there is anything repugnant in th;: subject
or context,-
(a)”business” means the business of canying passengers
and goods by motor vehicles ;
(b) “Commissioner” means the Excise and Taxation
Commis:;ioner, “maria] ;
(c) “fare,” includes sums payable for a season ticket or in
I 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 [he 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 terrjtory
of the State of Haryana and includes-
(i) the holder of a permit in respect ofsuch vehicle,
(ii) any person for the time being incharge of such
vel~icIe,
(iii) any person responsible for the rnanagenent of the
pli~ceof business of such owner,
(iv) Government, or a corporation constituted under the
Road Transport Corporation Act, 1950 ;]
4[(S) “passenger” means any person travelling in a motor
vehicls other than a private and public carrier but shall
not include the driver or the conductor or an
employee of the owner of the vehicle travelling in the
botza ,fide discharge of his duties in connection with
the vc:hicle] ;
- Added by Haryana Adaptation of Laws Order. 1968.
- substituted for [he word “Punjab” by the Haryana Adaptation of Laws
Order, 1968. - Substiluied by Havana Act 5 of 1973.
4.Substituled by H~ryana.4c! 2 of 1988.1952 Pb. Act 16 1 PASSENGERS ANDGC IDS
TidATION
(g) “prescribed” means presc-ibed by rules framed under
this Act ;
‘[(gg)”private carricr” means a goods carriage other than a
public carrier used for thf carriage of goods which are
owner’s property or the carriage of which is necessary
for the purposcs of owner’s business not being a
business of providing transport or the vehicle used for
any of the following purposes :-
(a) the delivery or collection by or on behalf of the
owner of goods sold, used or let or hire-purchase
in the course of any trade or business carried on
by him orher than the tradc or business of
providing transport ;
(6) the &livery or collection by or on behalf of the
owner of goods which have been or which are to
be subjectedto a process or treatment in the course
of a trade or business carried on by him ;or
(c) the carriage of goods in a transport vehicle by a
manufacture of or agent or dealer in such goods
while the vehicle is being used for demonstration
purposes ;
(ggg) “public carrier” means a goods carriage transporting
or undertaking to transport goods, or any class of goods,
for any other person at any time and in any public place
for hire or reward, whether in pursuance of the terms
of a contract or agreement or othenvise ;]
(h)”State” means the State of ‘Paryana] ;
3[(i) “motor vehicle” meals a public service vehicle and
includes public carrier, private carrier or a milor when
attached to any such vehicle and omnibus used by an
employer other than the Government, for carriage of
his employees ;I
(j) a! l words and expressions used in this Act but not
defined shalf have the: meaning assigned to them in the
d[MotorVehicles Ad, 1988 (Central Act 59 of 1988).] - Inserted by,Haryana Act 27 af 2002.
- Substi~uiedfor the word “Punjab” hy Haryana Adaptation of Laws Order.
1968. - Substiluled by Maryana ACL2 of 1988.
- Substiluled oy I-laryana Aa 27 of 2002.i
PASSENGERS AND GOI )S 11952 :Pb. Act 16
TAXATION ‘
-3. 2[(1)There shaII be levied, cha:ged and paid to the State
Gover ~menta tax at such rate not exceeding sixty per centurn of the value
ILVY of tax.
of-
3[(i) fare or freight, as the casc may be, on all passengers I
and goods carried by a motor vehicle other than a
private carrier; and ]
(ii) freight as catculated on the basis of freight rate fixed
for public carriers by the competent authority under
the ‘[Motor Vehicles Act, 1988 (Central Act 59 of
198811 on dl 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
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