HPPGT ActHimachal Pradesh1955
Himachal Pradesh Passengers and Goods Taxation Act, 1955
Act No. 15 of 1955
- Sections
- 20
Contents
- 1Short title, extent and commencement
- 2Definitions
- 3Levy of Tax
- 3A[ Levy of surcharge. [Section 3-A added vide Act No. 4 of 1972 repealed by 11 of 1973 and again new section added vide Act No. 1 of 1978.]
- 3B[ Levy of additional goods tax. [Section 3-B inserted vide Act No. 1 of 1997 w.e.f. 1.10.96.]
- 4Method of collection of tax
- 4A[ Collection of additional goods tax by a person selling or causing or authorizing to cause dispatch or transport of goods. [New section 4-A Inserted vide Act No. 7 of 2006.]
- 5Method of levy
- 6[ Keeping of accounts and submission of returns. [Section 6 Substituted vide Act No. 8 of 1991.]
- 7Taxing authorities
- 7A[ Assistance to taxing authorities. [Section 7-A added vide Act No. 10 of 1988.]
- 8Registration of owner
- 9Grant of Registration certificate
- 9A[ Owner to furnish security. [Sections 9-A, 9-B and 9-C added vide Act No. 8 of 1991.]
- 9BAssessment of tax and surcharge
- 9CRe-assessment of tax and surcharge
- 10[ Exemptions. [Section 10 substituted vide Act No. 10 of 1988]
- 11Supply of time table and table of fares and freights
- 12Arrears of [tax and surcharge] [Substituted for the word 'tax' vide Act No. 6 of 1977.] to be recovered as arrears of land revenue
- 12A[ Payment of interest. [Section 12-A Inserted vide Act No. 1 of 1999.]