LexThe Himachal Pradesh Taxation (on Certain Goods Carried by Road) Act, 1999
Himachal Pradesh · state statute
Open in Lexace · Ask the AI about this actTHE HIMACHAL PRADESH TAXATION (ON CERTAIN GOODS
CARRIED BY ROAD) ACT, 1999
ARRANGEMENT OF SECTIONS
Sections:
1. Short title and extent.
2. Definitions.
3. Levy and rate of tax.
4. Mode of payment of tax.
4-A. Collection of tax by a person selling or causing or authorising
to cause despatch of goods for carriage by road.
5. Establishment of check -posts or barriers and inspection of
goods in transit.
6. Exhibition table of tax and statement of penalties.
6-A. Procedure to maintain records through electronic data system
etc.
7. Taxing authorities.
8. Assistance to Inspectors and other taxing authorities.
9. Recovery of tax in case of refusal to pay or evasion.
10. Penalties.
11. Tax and penalty recoverable as arrears of land revenue.
12. Appeal.
13. Revision.
14. Refund.
15. Power to amend Schedule-I.
16. Bar of proceedings.
17. Power to make rules.
18. Validation and exemption.
19. Repeal and Savings.
SCHEDULE-I
SCHEDULE-II
_________________
2 THE HIMACHAL PRADESH TAXATION (ON CERTAIN GOODS CARRIED
BY ROAD) ACT, 1999
THE HIMACHAL PRADESH TAXATION (ON CERTAIN GOODS
CARRIED BY ROAD) ACT, 1999
(ACT NO. 16 OF 1999)1
(Received the assent of the President on 19 th August, 1999 and was
published in Hindi and English in the Rajpatra, Himachal Pradesh, ( Extra-
ordinary), dated 5th October, 1999, pp. 3741-3778.)
AN ACT to provide for the levy of tax on certain goods carried by road in
the State of Himachal Pradesh and to validate certain taxes
imposed on the goods carried by road and for certain other
matters connected therewith.
Amended, repealed or otherwise affected by,-
(i) H.P. Act No. 3 of 2002 2, assented to by the Governor on the
4th February, 2002, published both in Hindi and English in the
Rajpatra, Himachal Pradesh ( Extra-ordinary), dated 11 th
February, 2002, pp. 4109-4114.
(ii) H.P. Act No. 17 of 2002 3, assented to by the Governor on the
10th October, 2002, published both in Hindi and English in
the Rajpatra, Himachal Pradesh ( Extra-ordinary), dated 18 th
October, 2002, pp. 2007-2010.
(iii) H.P. Act No. 6 of 2005 4, assented to by the Governor on the
23rd January, 2005, published both in Hindi and English in the
Rajpatra, Himachal Pradesh ( Extra-ordinary), dated 27 th
January, 2005, pp. 3575-3578.
(iv) H.P. Act No. 6 of 2011 5, assented to by the Governor on the
22nd January, 2011, published both in Hindi and English in
the Rajpatra, Himachal Pradesh, dated 28th January, 2011, pp.
8356-8357, effective from 7th October, 2010.
1. Passed in Hindi by the Himachal Pradesh Vidhan Sabha. For Statement of
Objects and Reasons see the Rajpatra, Himachal Pradesh (Extra -ordinary), dated
5th April, 1999, pp. 1171 and 1189.
2. Passed in Hindi by the Himachal Pradesh Vidhan Sabha. For Statement of
Objects and Reasons see the Rajpatra, Himachal Pradesh (Extra -ordinary), dated
19th December, 2001, pp. 3609 and 3613.
3. Passed in Hindi by the Himachal Pradesh Vidhan Sabha. For State ment of
Objects and Reasons see the Rajpatra, Himachal Pradesh (Extra -ordinary), dated
29th August, 2002, pp. 1622 and 1625.
4. Passed in Hindi by the Himachal Pradesh Vidhan Sabha. For Statement of
Objects and Reasons see the Rajpatra, Himachal Pradesh (E xtra-ordinary), dated
20th December, 2004, pp. 2846 and 2849.
5. Passed in Hindi by the Himachal Pradesh Vidhan Sabha . For Statement of
Objects and Reasons see the Rajpatra, Himachal Pradesh , dated 22 nd December,
2010, pp. 7684 and 7687.
THE HIMACHAL PRADESH TAXATION (ON CERTAIN GOODS CARRIED 3
BY ROAD) ACT, 1999
(v) H.P. Act No. 37 of 2011 1 , assented to by the Governor on the
24th September, 2011, published both in Hindi and English in
the Rajpatra, Himachal Pradesh, on 29th September, 2011, pp.
3335-3338.
(vi) H.P. Act No. 14 of 2012 2, assented to by the Governor on the
3rd May, 2012, published both in Hindi and English in the
Rajpatra, Himachal Pradesh ,, dated 7 th May, 2012, p p. 880-
881.
(vii) H.P. Act No. 1 of 2013 3, assented to by the Governor on the
5th January, 2013, published both in Hindi and English in the
Rajpatra, Himachal Pradesh, dated 15 th January, 2013, pp.
5957-5962. Sections 2 to 6 of the Act deemed to have come
into force on 5th October, 1999.
(viii) H.P. Act No. 26 of 2015 4 , assented to by the Governor on
the 17 th October, 2015, published both in Hindi and English
in the Rajpatra, Himachal Pradesh, dated 20th October, 2015,
pp. 4831-4832.
(ix) H.P. A ct No. 13 of 20235 , assented to by the Governor on
the 16th November, 2023, published both in Hindi and English
in the Rajpatra, Himachal Pradesh, dated 1st December, 2023,
pp. 10283-10285.
BE it enacted by the Legislative Assembly of Himachal Pradesh in the
Fiftieth Year of the Republic of India as follows:-
1. Short title and extent .- (1) This Act may be called the Himachal
Pradesh Taxation (On Certain Goods Carried by Road) Act, 1999.
(2) It extends to the whole of the State of Himachal Pradesh.
2. Definitions.- In this Act, unless the context otherwise requires,-
1. Passed in Hindi by the Himachal Pradesh Vidhan Sabha. For Statement of
Objects and Reasons see the Rajpatra, Himachal Pradesh , dated 30 th August,
2011, pp. 2617 and 2620.
2. Passed in Hindi by the Himachal Pradesh Vidhan Sabha. For Statement of
Objects and Reasons see the Rajpatra, Himachal Pradesh , dated 3 rd April, 2012,
pp. 16 and 17.
3. Passed in Hindi by the Himachal Pradesh Vidhan Sabha. For Statement of
Objects and Reasons see the Rajpatra, Himachal Pradesh, dated 31 st August,
2012, pp. 3320 and 3323-3324.
4. Passed in Hindi by the Himachal Pradesh Vidhan Sabha. For Statement of
Objects and Reasons see the Rajpatra, Himachal Pradesh, dated 4 th September,
2015, pp. 3455 and 3456.
5. Passed in Hindi by the Himachal Pradesh Vidhan Sabha. For Statement of
Objects and Reasons see the Rajpatra, Himachal Pradesh, dated 23 th September,
2023, pp. 7742 and 7744-7745.
4 THE HIMACHAL PRADESH TAXATION (ON CERTAIN GOODS CARRIED
BY ROAD) ACT, 1999
(a) ―appointed day‖ means the day on which this Act comes into
force;
(b) ―barrier or check -post‖ means a barrier or check -post
established under section 5 of this Act;
(c) ―Commissioner‖ means the Commissioner appointed under
section 7 of this Act;
(d) ―distance covered or being covered‖ means the total distance
calculated from the first point from which the goods are
carried by road (by means of a mechanical vehicle 1[or cart],
except railways and airways) to the last point in the State;
(e) ―goods‖ mean s the goods specified in column (2) of
Schedule-I or Schedule -II, as the case may be, appended to
this Act;
(f) ―Government‖ or ―State Government‖ means the Government
of Himachal Pradesh;
(g) ―Inspector‖ means the person authorised by the State
Government to collect tax in respect of any goods and
includes every Government servant posted in connection with
the collection of tax;
(h) ―kilogram‖ means kilogram as defined in the Standard of
Weights and Measures Act, 1976 (60 of 1976);
(i) ―mechanical vehicle‖ means any mechanically propelled
vehicle adapted for use upon roads whether the power of
propulsion is transmitted thereto from an external or internal
source and includes a chassis to which a body has not been
attached and a trailer;
(j) ―notification‖ means a notification published in the Official
Gazette;
(k) ―Official Gazette‖ means the Rajpatra, Himachal Pradesh;
(l) ―prescribed‖ means prescribed by rules made under this Act;
(m) ―Schedule‖ means the Schedule appended to this Act;
(n) ―State‖ means the State of Himachal Pradesh;
(o) ―tax‖ means the tax levied under this Act; and
(p) ―taxing authority‖ means any officer of the Excise and
Taxation Department not below the rank of an Excise and
Taxation Inspector appointed under sub -section (1) of section
7 of this Act and conferred upon him the powers under sub -
section (2) or invested with powers under sub -section (3) of
section 7 for carrying out the purposes of this Act.
1 Substituted for the words ― cart, animal and human agency or any other means,‖
vide H.P. Act No. 3 of 2002.
THE HIMACHAL PRADESH TAXATION (ON CERTAIN GOODS CARRIED 5
BY ROAD) ACT, 1999
3. Levy and rate of tax .- (1) Subject to the provisions of this Act,
there shall be levied and paid to the State Government a tax on every kind of
goods specified, in column (2) of Schedule -I, carried by road by means of a
mechanical vehicle [or cart] 1, 2[at the rates as specified in column (3) of
Schedule-I].
3[(2) XXXXXXXXXXXXXXXXXXXXX]
(3) On every kind of goods, specified in column (2) of Schedule -II,
carried by road by means of a mechanical vehicle, cart, animal and human
agency or any other means, except railways and airways, at any time, on or
after the 17th day of July, 1976 but before the appointed day, there shall be
deemed and always deemed to have been levied and paid to the State
Government, a tax for a distance of every one hundred and fifty kilometres, or
part thereof, covered within the State, and for the period mentioned in column
(3) thereof and at the following rates, namely:-
(a) where the distance covered does at the rates as specified in
not exceed 150 kilometres. column (4) of Schedule-II;
(b) where the distance covered at twice the rates specified in
exceeds 150 Kilometres but does column (4) of Schedule -II;
not exceed 300 kilometres. and
(c) where the distance covered at thrice the rates specified in
exceeds 300 kilometres. column (4) of Schedule-II
(4) The net weight, value, volume and species of the goods for the
purpose of assessment of tax shall be determined in the manner prescribed.
Explanation.- The tax levied under this Act shall be in addition to any
tax levied or leviable under the Himachal Pradesh Passengers and Goods
Taxation Act, 1955 (15 of 1955).
4. Mode of payment of tax .- The tax payable under this Act shall be
paid by every person -in-charge of the mechanical vehicle, 4[or cart] in or on
which the goods are carried or the 5[person-in-charge of the goods during
transport of carriage] in the prescribed manner, into the Gov ernment treasury
or State Bank of India or to the taxing authority of the district through which
the goods are carried subject to the condition that such authority shall issue
him a receipt in the prescribed form, in token of having received the amount
specified therein.
1 Substituted for the words ― cart, animal and human agency or any other means,‖
vide H.P. Act No. 3 of 2002.
2 Substituted for the words ―except railways and airways‖ vide H.P. Act No. 13 of
2023.
3 Sub-section (2) substituted vide H.P. Act No. 6 of 2005 and omitted vide H.P.
Act No. 13 of 2023.
4. Substituted for the words ―cart or animal‖ vide H.P. Act No. 3 of 2002.
5. Substituted for the words ―person -in-charge of the goods, as the case may be ‖
vide H.P. Act No. 1 of 2013, effective from 5th October, 1999.
6 THE HIMACHAL PRADESH TAXATION (ON CERTAIN GOODS CARRIED
BY ROAD) ACT, 1999
1[Explanation.- For the purpose of this Act, when any tax is paid by
any person-in-charge of the goods during transport or carriage, such payment
of tax shall be deemed to have been made by and on behalf of the person -in-
charge of the mecha nical vehicle or cart in or on which the goods are
transported or carried.]
2[4-A. Collection of tax by a person selling or causing or
authorising to cause despatch of goods for carriage by road .- (1)
Notwithstanding anything to the contrary contained in s ection 4, 3[a person]
4[selling or purchasing or causing or authorising to cause despatch or receipt]
of goods for carriage by road 5[duly authorised by the 6{Assistant Excise and
Taxation Commissioner or Excise and Taxation Officer Incharge of the
district}] shall, in the prescribed manner, collect the amount of tax payable
under section 3 from the person incharge of the mechanical vehicle or cart in
or on which the goods are to be carried or the 7[person-in-charge of the goods
during transport or c arriage] and the person making such collection shall, in
the prescribed manner, make payment of the same into the Government
Treasury.
(2) The person making such collection shall issue a certificate, in the
prescribed manner, to the person -in-charge of th e mechanical vehicle or cart
in or on which the goods are carried or the 8[person-in-charge of the goods
during transport or carriage], and, on the production of the certificate, no tax
shall be payable under section 4 of the Act.
(3) If any person contrav enes any or all of the provisions of sub -
sections (1) and (2), the Taxing Authority shall, after giving an opportunity of
being heard, by an order, in writing, direct that such person shall pay by way
of penalty not exceeding twice the amount of tax payabl e under sub -section
(1).
9[(3-a) Such person as specified in sub -section (1) shall in the
prescribed manner furnish a return every month to the Assistant Excise and
1. Explanation inserted vide H.P. Act No. 1 of 2013, effective from 5th October,
1999.
2. Section 4-A inserted vide H.P. Act No. 3 of 2002.
3. Substituted for the words ―every person‖vide H.P. Act No. 17 of 2002.
4. Substituted for the words ― selling or causing or authorising to cause despatch‖
vide H.P. Act No. 6 of 2011.
5. The words and sign ― duly authorised by the State Government, by notification"
inserted vide H.P. Act No. 17 of 2002.
6. The words ―Excise and Taxation Commissioner‖ was substituted for the words‖
State Government, by notification‖ vide H.P. Act No. 14 of 2012 and again the
words ―Assistant Excise and Taxation Commissioner or Excise and Taxat ion
Officer Incharge of the district‖ substituted for the words ―Excise and Taxation
Commissioner‖ vide H.P. Act No. 26 of 2015.
7. Substituted for the words ― person-in-charge of the goods, as the case may be ‖
vide H.P. Act No. 1 of 2013, effective from 5th October, 1999.
8. Substituted for the words ―person-in-charge of the goods, as the case may be‖vide
H.P. Act No. 1 of 2013, effective from 5th October, 1999.
9. Sub-sections (3-a), (3-b) and (3-c) inserted vide H.P. Act No. 37 of 2011.
THE HIMACHAL PRADESH TAXATION (ON CERTAIN GOODS CARRIED 7
BY ROAD) ACT, 1999
Taxation Officer-Incharge of the District, within five days of the close of each
month during which collection was made by him alongwith the treasury
challan.
(3-b) If a person specified in sub -section (1), fails without
sufficient cause to comply with the requirements of the provisions of sub -
section (3-a), the Commissioner or any person a ppointed to assist him under
section 7 of the Act, may, after giving such person a reasonable opportunity of
being heard, direct him to pay by way of penalty a sum not exceeding five
thousand rupees.
(3-c) If any person liable to pay tax under this Act, f ails to pay the
amount of tax due from him, he shall, in addition to the amount of tax, be
liable to pay simple interest on the amount of tax due and payable by him at
the rate of one percentum per month, from the date immediately following the
last date o n which the person should have paid the tax under this Act, for a
period of one month, and thereafter, at the rate of one and a half percentum
per month till the default continues.]
(4) The provisions of section 11 shall mutatis mutandis apply for
recovery of any amount of tax payable and/or any penalty imposed but not
deposited under this section.]
5. Establishment of check -posts or barriers and inspection of
goods in transit .- (1) With a view to preventing or checking evasion of tax
under this Act, the St ate Government may, by notification, direct the
establishment of a check-post or the erection of a barrier or both on such road
or roads as may be notified.
(2) At every check -post or barrier or at any other place when so
required by an officer -in-charge o f the check -post or barrier or any other
officer not below the rank of an Excise and Taxation Inspector, the driver
1[during transport or carriage], mechanical vehicle 2[XXXXXX] or cart, shall
shall stop the mechanical vehicle 3[XXXX] or cart, as the case may be, and
keep it stationary as long as may reasonably be necessary, and allow the
aforesaid officer to examine the contents in the mechanical vehicle 4[XXXX]
or cart by breaking open the package or packages, if necessary, and inspect all
records relating to the goods carried which are in the possession of such driver
or other person -in-charge, who shall also furnish such other information as
may be required by the aforesaid officer, and if considered, necessary, such
officer may als o search the goods, mechanical vehicle 5[XXXXXX] or cart
and the driver or other person -in-charge of the mechanical vehicle 6[XXXX]
or cart of the goods.
1. Inserted vide H.P. Act No. 1 of 2013, effective from 5th October, 1999.
2. The sign and word ―, animal‖ omitted vide H.P. Act No. 3 of 2002.
3. The words ―or animal‖ omitted vide H.P. Act No. 3 of 2002.
4. The words ―or animal‖ omitted vide H.P. Act No. 3 of 2002.
5. The sign and word ―, animal‖ omitted vide H.P. Act No. 3 of 2002.
6. The words ―or animal‖ omitted vide H.P. Act No. 3 of 2002.
8 THE HIMACHAL PRADESH TAXATION (ON CERTAIN GOODS CARRIED
BY ROAD) ACT, 1999
(3) The 1[persons specified in sub-section (2)] shall keep with him the
receipt in the prescribed for m showing the tax paid by him under section 4 in
respect of the goods being carried by him and produce on demand such receipt
before an officer-in-charge of a check -post or barrier or any other officer not
below the rank of an Excise and Taxation Inspector checking such mechanical
vehicle 2[xxxxxxxxxx] or cart at any other place.
(4) If the 3[person specified in sub -section (2)] fails to produce the
receipt as required under sub -section (3), the officer -in-charge of the check -
post or barrier or any other o fficer referred to in sub -section (3), as the case
may be, shall recover the tax at the place of inspection or check-post or barrier
and issue him the receipt in the prescribed form.
(5) If the goods on which the tax is payable under this Act are passing
through the check-post or the barrier falling first in the course of transit within
the State, the 4[person specified in sub -section (2)] may pay the tax at such
check-post or the barrier and obtain a receipt, in the prescribed form, against
such payment.
6. Exhibition table of tax and statement of penalties .- A table of
the tax authorised to be taken at the office of the taxing authority or at any
check-post or barrier, shall be exhibited, in a conspicuous place near or in
such office, check -post or barri er, legibly written or printed in Hindi and
English words and figures, to which shall be annexed, written or printed in
like manner, a statement of penalties for evading or refusing to pay the tax.
5[6-A. Procedure to maintain records through electronic data
system etc.- (1) For the purpose of effective implementation of the provisions
of this Act, the provisions of the Information Technology Act, 2000 and the
rules made and directions issued thereunder, relating to procedure, shall apply
mutatis mutandis.
(2) Where any notice, communication or intimation is prepared on
any electronic data processing system and is properly served on any dealer or
person, the said notice, communication or intimation shall not be required to
be personally signed by any officer or person and the said notice,
communication or intimation shall not be deemed to be invalid on the ground
that it is not personally signed by such officer or person.
(3) Any person who makes an on -line application under any of the
1. Substituted for the words, sign and brackets ― person-in-charge of the goods,
mechanical vehicle or cart‖ vide H.P. Act No. 1 of 2013, effective from 5th
October, 1999.
2. The words ―, animal‖ omitted vide H.P. Act No. 3 of 2002.
3. Substituted for the words, sign and brackets ― person-in-charge of the goods,
mechanical vehicle or cart‖ vide H.P. Ac t No. 1 of 2013, effective from 5th
October, 1999.
4. Substituted for the words, sign and brackets ― person-in-charge of the goods,
mechanical vehicle or cart‖ vide H.P. Act No. 1 of 2013, effective from 5th
October, 1999.
5. Section 6-A inserted vide H.P. Act No. 37 of 2011.
THE HIMACHAL PRADESH TAXATION (ON CERTAIN GOODS CARRIED 9
BY ROAD) ACT, 1999
provisions of this Act, shall be required to make such application under his
digital signature:
Provided that where such application is filed without affixing digital
signature, the said person shall be required to submit to the appropriate
authority, a duly signed hard copy of s uch electronically made application as
printed from the official website of the Excise and Taxation Department,
Government of Himachal Pradesh within seven days of making an on -line
application, failing which the application so made shall be rejected witho ut
any further notice.
(4) The person who files return(s) alongwith the requisite enclosures
electronically shall authenticate the same by affixing his digital signatures:
Provided that where such return(s) is filed without affixing digital
signature, the said person shall be required to submit to the appropriate
authority, a duly signed hard copy of such electronically filed return(s) duly
printed from the official website of the Excise and Taxation Department,
Government of Himachal Pradesh, within fiftee n days of the last date for
filing of such return(s). If such person fails to do so, he shall be liable to pay
by way of penalty a sum not exceeding five thousand rupees.]
7. Taxing authorities.- (1) The State Government may, for carrying
out the purposes of this Act, appoint a Commissioner and such other officer or
officers to assist him as it thinks fit.
(2) The officer or officers, appointed under sub -section (`1), shall
exercise the powers of a taxing authority or such other powers as may be
conferred upon them and perform such duties as may be required by or under
this Act, and have jurisdiction over such area or areas, and have such relation
with one another, as may be prescribed.
(3) The Government may, instead of appointing any person under
sub-section (1), invest, by notification, any officer of the Excise and Taxation
Department, not below the rank of an Excise and Taxation Inspector, to
exercise any power under this Act and also specify therein the area in which
power is to be exercised and thereup on such officer or officers shall be
deemed to have been appointed under sub-section (1).
(4) All persons appointed under this Act, shall be deemed to be public
servants within the meaning of section 21 of the Indian Penal Code (45 of
1860).
8. Assistance to Inspectors and other taxing authorities .- All
Police Officers shall be bound to assist the Inspectors and other taxing
authorities, when required, in the performance of their duties under this Act,
and for that purpose, shall have the same powers which they have in the
discharge of their ordinary police duties.
1[9. Recovery of tax in case of refusal to pay or evasion. - (1) If the
1. Section 9 amended vide H.P. Act No. 3 of 2002, s ubstituted vide H.P. Act No. 1
of 2013, effective from 5th October, 1999
10 THE HIMACHAL PRADESH TAXATION (ON CERTAIN GOODS CARRIED
BY ROAD) ACT, 1999
taxing authority having jurisdiction in the district or Inspector-in-charge of the
check-post or barrier, as the case may be, is satisfied that any person –in–
charge of the mechanical vehicle or cart has evaded payment of tax due under
this Act, or such person has not made the payment of tax on demand, he may,
for reasons to be recorded in writing and after hearing the said perso n; order
detention of the mechanical vehicle or cart carrying such goods for such
period as may reasonably be necessary and shall allow the same to proceed,
only on the person specified in section 4 of the Act, making payment of the
tax or furnishing to hi s satisfaction a security or executing a bond with or
without sureties for securing the amount of tax, in the prescribed form.
(2) In case the person specified in sub -section (1) fails to pay the tax
due or furnish a bond referred to in sub -section (1) wit hin 24 hours of the
detention of such goods, the taxing authority or the Inspector -in-charge may
cause the goods to be sold in prescribed manner.
(3) The mechanical vehicle or cart detained under sub -section (1)
shall be released only after payment of the tax payable under this Act.]
1[10. Penalties.- (1) Whoever contravenes or abets or fails to comply
with any of the provisions of this Act or any rules made thereunder, or any
order or direction made under any such provision or rule, shall, in addition to
the payment of tax under this Act, be liable to pay a penalty equal to double
the amount of tax or a sum of rupees one thousand, whichever is higher.
(2) Any Taxing Authority may, after affording the person concerned a
reasonable opportunity of being heard, impose the penalty mentioned in
sub-section (1).
11. Tax and penalty recoverable as arrears of land revenue .- The
amount of any tax and penalty imposed under this Act, which remains unpaid
after the due date shall be recoverable as arrears of land revenue.]
12. Appeal .- (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 day of the passing of such order:
Provided that no appeal shall be en tertained by such authority unless
it is satisfied that the amount of tax and penalty imposed has been paid:
Provided further that such authority, if satisfied that the person
aggrieved is unable to make such payment, may, for reasons to be recorded in
writing, entertain an appeal without such payment having been made.
(2) Save as provided in section 13, an order passed by the Appellate
Authority shall be final.
13. Revision .- The Commissioner may, of his own motion, call for
the record of any proceeding s which are pending before, or have been
disposed of by, any authority subordinate to him, for the purpose of satisfying
himself as to the legality or propriety of such proceedings or order made
therein and may pass such order in relation thereto as he may think fit.
1. Sections 10 and 11 substituted vide H.P. Act No. 3 of 2002.
THE HIMACHAL PRADESH TAXATION (ON CERTAIN GOODS CARRIED 11
BY ROAD) ACT, 1999
(2) The State Government may, by notification confer , on any officer
powers of the Commissioner under sub -section (1) to be exercised subject to
such conditions and in respect of such areas as may be specified in the
notification.
(3) No order sh all be passed under this section which adversely
affects any person unless such person has been given a reasonable opportunity
of being heard.
14. Refund.- The taxing authority, either suo-motu or on application
made to it, shall, in the prescribed manner, refund any amount of tax or
penalty, paid in excess of the amount due under this Act, to the person who
paid such amount in excess:
Provided that the refund under this section shall be subject to such
conditions as may be prescribed.
15. Power to amend Sc hedule-I.- (1) The State Government may,
1[xxxxxxx] by notification, add to or delete any goods specified in column (2)
of Schedule-I and amend the rate of tax specified in column (3) thereof and
thereupon the said Schedule-I shall stand amended accordingly:
Provided that the rate of tax shall not be increased at any one time by
more than 50% of the rate specified in Schedule-I:
2[Provided further that the power to amend the Schedule shall not
include power to grant exemption to any person in respect of any of the goods
specified in Schedule-I.]
(2) Every notification issued under sub -section (1) shall, as soon as
may be, after it is issued, be laid on the Table of the Legislative Assembly.
16. Bar of proceedings.- No suit, prosecution or other legal
proceedings shall lie against any person authorised to act by or under this Act
or the rules made thereunder for anything done, or purporting to have been
done, in good faith under this Act or the rules made thereunder.
17. Power to make rules .- The State Gover nment may, by
notification in the Official Gazette, make rules consistent with this Act, for
securing the levy and collection of tax and generally for carrying out the
purposes of this Act.
18. Validation and exemption .- (1) Notwithstanding anything
contained in any judgement, decree, or order of any court or other authority to
the contrary, any assessment, levy or collection of any tax, on certain goods
carried by road within the State (hereinafter in this section referred to as
―aforesaid tax‖), made or purporting to have been made or any action taken or
anything done under the provisions of the Himachal Pradesh Taxation (on
Certain Goods Carried by Road) Act, 1976(14 of 1976) and the Himachal
1. The words ― subject to the condition of previous publication,‖ omitted vide H.P.
Act No. 6 of 2005.
2. Second proviso inserted vide H.P. Act No. 1 of 2013, effective from 5 th October,
1999
12 THE HIMACHAL PRADESH TAXATION (ON CERTAIN GOODS CARRIED
BY ROAD) ACT, 1999
Pradesh Taxation (on Certain Goods Carried by Road) Act, 1991 (10 of 1991)
(hereinafter in this section referred to as ―the said Acts‖), at any time, on or
after the 17th of July, 1976 but before the commencement of this Act, shall be
deemed to be as valid and effective as if such assessment, levy or collection or
action or thing had been made, taken or are done under the provisions of this
Act and accordingly-
(i) the aforesaid tax assessed, levied or collected or purporting to
have been assessed, levied or collected under the provisions of
the said Acts before the co mmencement of this Act shall be
deemed to be and always deemed to have been validly assessed,
levied or collected in accordance with law;
(ii) no suit or other proceedings shall be maintained or continued in
any court or before any authority for the refund of, and no
enforcement shall be made by any court or authority, of any
decree or order directing the refund of any such aforesaid tax
which has been collected;
(iii) recoveries, if any, shall be made in accordance with the
provisions of the said Acts of a ll amounts which would have
been collected thereunder as such aforesaid tax if this Act had
been in force at all material times; and
(iv) anything done or any action taken (including any rule or order
made, notification issued or direction given or exempt ion
granted or penalty imposed) under the said Acts before the
commencement of this Act shall be deemed always to have been
validly done, taken or made in accordance with this Act.
(2) Notwithstanding anything contained in sub -section (1), any goods
specified in column (2) of the Schedule -II appended to this Act shall be
exempted from the aforesaid tax where such goods have been carried by road,
at any time, on or after the 17th day of July, 1976 but before the
commencement of this Act and the aforesaid ta x or part thereof has not been
collected on such goods on the grounds that no such tax or part thereof could
have been levied or collected at that time.
(3) For the removal of doubts, it is hereby declared that-
(a) nothing in sub -section (1) shall be cons trued as preventing any
person-
(i) from questioning, in accordance with the provisions of this
Act, the assessment, levy or collection of the aforesaid tax; or
(ii) from claiming refund of the aforesaid tax paid by him in
axess of the amount due from him under this Act; and
(b) no act or omission on the part of any person, before the
commencement of this Act, shall be punishable as an offence
which would not have been so punishable as if this Act had not
come into force.
THE HIMACHAL PRADESH TAXATION (ON CERTAIN GOODS CARRIED 13
BY ROAD) ACT, 1999
19. Repeal and savings .- (1) The Himachal Pradesh Taxation (on
Certain Goods Carried by Road) Act, 1991 is hereby repealed.
(2) Notwithstanding such repeal, anything done or any action taken
(including any rule, notification, order issued) under the repealed Act shall, in
so far as it is not inconsistent with the provisions of this Act, be deemed to
have been done or taken or issued under the corresponding provisions of this
Act.
SCHEDULE-I
[See sub-sections (1) and (2) of section 3)]
Sl.
No.
Particulars of the goods on which tax
is leviable
Rate of tax
1 2 3
1. Apples contained in the boxes upto 10
Kg. capacity
50 paise per box.
2 Apples contained in boxes of more
than 10 Kg. and upto 20 Kg. capacity.
Rs. 1.00 per box.
3. Apples contained in any other packing
or loose
50 paise per 10 kg. or
part thereof.
4. Mangoes 50 paise per 10 kg. or
part thereof.
5 Mandrin, Sweet Oranges including
Kinnu
50 paise per 10 kg. or
part thereof.
6 Apricots, Peaches, Plums 50 paise per 10 kg. or
part thereof
7. Grapes 50 paise per 10 kg. or
part thereof.
8. Bananas 50 paise per 10 kg. or
part thereof.
9. Pears 50 paise per 10 kg. or
part thereof.
10. All other fruits 50 paise per 10 kg. or
part thereof.
11. Potatoes 25 paise per 10 kg. or
part thereof
12. All other vegetables 25 paise per 10 kg. or
part thereof.
14 THE HIMACHAL PRADESH TAXATION (ON CERTAIN GOODS CARRIED
BY ROAD) ACT, 1999
1[13 Forest produce:-
(a) Timber (Sawn, Hawkries,
Dimdimas, logs, Ballies and
Rough Axed of all sizes).
Rs. 45.00 per quintal.
(b) Khair wood (including rots or in
any other form)
Rs. 60.00 per quintal
(c) Fuel wood and Chil pulpwood Rs. 10.00 per quintal.]
2[14. Seeds:
Seeds of all forest species like
Deodar, Kail, Chil and broad leaved
species
Rs. 10.00 per 10 Kg.
or part thereof.]
3[15. Other Forest Produce:
(i) Bhabar grass Rs. 5.00/- per quintal
(ii) Bamboo, Barberies, Emblica
offcianale (Amla fruit), resin
Rs. 2.00 per 10 Kg. or
part thereof
(iii) Diescorea, Saussure lappa
(Kuth), Reetha.
Rs. 4.00 per 10 Kg. or
part thereof
(iv) Centiana Karu (Kaur), Jurinea
Macrocephila (Dhoop) and
Picrothiza carrosa (Kaur, Karu).
Rs. 5.00 per 10 Kg. or
part thereof
(v) Juglansregia (Akhrot bark and
fruit), Violserpens Violaodorata
(Banafsha) and Chilgoza
Rs. 10.00 per 10 Kg.
or part thereof
4[(vi) Carum Carvi (Kala Zeera) and
Katha (excluding Kutch).
Rs. 30.00 per 10 Kg.
or part thereof ]
(vii) Rauwolfia Serpantina
(Rauwolfia)
Rs. 75.00 per 10 Kg.
or part thereof.]
(viii) Merchella Esculents (Guchhie) Rs. 30 per 10 Kg. or
1. Item No. 13 substituted vide Not ification No. EXN -F(1)1/94, date d 9th
December, 1999, published in the Rajpatra, Himachal Pradesh (Extra -ordinary),
dated 15th December, 1999, pp. 4535-4536.
2. Item No. 14 substituted vide Not ification No. EXN -F(1)1/94, dated 9th
December, 1999, published in the Rajpatra, Himachal Pradesh (Extra -ordinary),
dated 15th December, 1999, pp. 4535-4536.
3. Item No. 15 substituted vide Not ification No. EXN -F(1)1/94, dated 9th
December, 1999, published in the Rajpatra, Himachal Pradesh (Extra -ordinary),
dated 15th December, 1999, pp. 4535-4536.
4 Item No. (vi) substituted vide Notification No. EXN-F(1)1/94, dated 17th January,
.2002, published in the Rajpatra, Himachal Pradesh (Extra -ordinary), dated 19 th
January, 2002, p. 3884.
THE HIMACHAL PRADESH TAXATION (ON CERTAIN GOODS CARRIED 15
BY ROAD) ACT, 1999
part thereof.
1[(ix) Kutch . Rs. 1.70 per 10 kg. or
part thereof.]
2[16. (a) Bricks Rs. 45/- per
thousand.]
3[(b) Bajri Rs. 7.00 per ton.
(c) Sand Rs. 7.00 per ton.
(d) Other minerals (excluding
Barytes, Shale and Rock Salt).
Rs. 7.00 per ton ]
17. Cement Rs.3/-per bag of 50
Kg.
4[18 Brick bats Rs. 22/- per ton.]
5[19 Clinker Rs. 70.00 per ton.
20. Prepared explosive , safety f uses,
detonating caps detonators and
propellant powder.
Rs. 5.00 per Kg. Or-
part thereof .]
6[Explanation.- For the purposes of this Schedule ―Timber‖ means all wood
whether cut up or fashioned or hollowed out for any purpose
or not but excluding fuel wood.]
1 Item No. (ix) inserted vide Notification No. EXN-F(1)1/94, dated 17 th January,
.2002, published in the Rajpatra, Himachal Pradesh (Extra -ordinary), dated 19 th
January, 2002, p. 3884.
2 Item No. 16(a) substituted vide Notification No. EXN -F(11)4/98, dated 7th
December, 1999 , published in the Rajpatra, Himachal Pradesh (Extra -ordinary),
dated 9th December, 1999, pp. 4400.
3. Item No. 16(b), 16(c) and 16(d) substituted vide Not No. EXN -F(1)1/94, dated 9th
December, 1999, published in the Rajpatra, Himachal Pradesh (Extra -ordinary),
dated 15th December, 1999, pp. 4535-4536.
4. Item No. 18 Item substituted vide Notification No. EXN -F(11)4/98, dated 7th
December, , published in the Rajpatra, Himachal Pradesh (Extra -ordinary), dated
9th December, 1999, pp. 4400.
5. Items No. 19 and 20 substituted vide Notification No. EXN-F(1)1/94, dated 9th
December, 1999, published in the Rajpatra, Himachal Pradesh (Extra -ordinary),
dated 15th December, 1999, pp. 4535-4536.
6. Explanation added vide Not ification No. EXN -F(1)1/94, dated 9th December,
1999, published in the Rajpatra, Himachal Pr adesh (Extra -ordinary), dated 15th
December, 1999, pp. 4535-4536.
16 THE HIMACHAL PRADESH TAXATION (ON CERTAIN GOODS CARRIED
BY ROAD) ACT, 1999
SCHEDULE-II
[See sub-section (3) of section 3]
Sl
No.
Particulars of the goods on
which tax is leviable
Period Rate of tax
1 2 3 4
1. Apples contained in boxes
upto 10 kg. capacity.
From 17.7.76
onwards
50 paise per box.
2. Apples contained in boxes
of more than 10 kg. and
upto 20 Kg. capacity.
From 17.7.76
onwards
Rs. 1.00 per box.
3. Apples contained in any
other packing or loose.
From 17.7.76
onwards
50 paise per 10 Kg.
or part thereof.
4. Mangoes (i) From 17.7.76
to 21.8.85
25 paise per 10 Kg.
or part thereof.
(ii) From 22.8.85
onwards
50 paise per 10 Kg.
or part thereof.
5. Mandrin, Sweet Oranges
including Kinnu.
(i) From 17.7.76
to 21.8.85
25 paise per 10 Kg.
or part thereof.
(ii) From 22.8.85
onwards
50 paise per 10 Kg.
or part thereof.
6. Apricots, Peaches, Plums (i) From 17.7.76
to 21.8.85
25 paise per 10 Kg.
or part thereof.
(ii) From 22.8.85
onwards
50 paise per 10 Kg.
or part thereof.
7. Grapes From 29.9.76
onwards
50 paise per 10 Kg.
or part thereof.
8. Bananas (i) From 29.9.76
to 21.8. 85
25 paise per 10 Kg.
or part thereof.
(ii) From 22.8. 85
onwards
50 paise per 10 Kg.
or part thereof.
9. Pears (i) From 29.9.76
to 21.8.. 85
25 paise per 10 Kg.
or part thereof.
(ii) From 22.8. 85
onwards
50 paise per 10 Kg.
or part thereof.
10. All other fruits From 22.8. 85
onwards
50 paise per 10 Kg.
or part thereof.
THE HIMACHAL PRADESH TAXATION (ON CERTAIN GOODS CARRIED 17
BY ROAD) ACT, 1999
Sl
No.
Particulars of the goods on
which tax is leviable
Period Rate of tax
1 2 3 4
11. Potatoes contained in bags
upto 40 Kg. capacity.
(i) From 29.4. 78
to 21.8. 85
50 paise per bag.
(ii) From 22.8. 85
to 7.4. 86
Rs. 1/- per bag.
12. Potatoes contained in bags
of more than 40 Kg. and
upto 80 Kg. capacity
(i) From 29.4. 78
to 21.8. 85
Rs 1/- per bag
(ii) From 22.8. 85
to 7.4.86
Rs. 2/- per bag.
13. (a) Potatoes contained in
other Package or
loose.
(i) From 29.4. 78
to 21.8. 85
50 paise per 40 Kg.
or part thereof.
(ii) From 22.8. 85
to 7.4.86
Rs. 1/- per 40 Kg. or
part thereof.
(b) Potatoes From 8.4. 86
onwards
25 paise per 10 Kg.
or part thereof.
14. All other vegetables From 22.8. 85
onwards
25 paise per 10 Kg.
or part thereof.
15. Timber:
(a) Sawn and Hakrics
(All sizes):
(i) Deodar, Sawn,
Hakries, Dimdimas,
rough axed (All
sizes)
From 29.4. 78 to
5.11. 78
Rs. 50/- Cum
(ii) Deodar, Walnut,
Maple, Birdcherry,
Betula species
(Bhojpattar),
Aesculus indica
(Khanor).
From 6.11.78
onwards
Rs. 50/- Cum.
(iii) Kail From 29.4.78 to
5.11.78
Rs. 40/- Cum.
(iv) Kail, Sal From 6.11.78 on
wards
Rs. 40/- Cum.
18 THE HIMACHAL PRADESH TAXATION (ON CERTAIN GOODS CARRIED
BY ROAD) ACT, 1999
Sl
No.
Particulars of the goods on
which tax is leviable
Period Rate of tax
1 2 3 4
(v) Chil From 29.4.78
onwards
Rs. 35/- Cum.
(vi) Fir From 29.4.78 to
5.11.78
Rs. 35/- Cum.
(vii) Fir/Spruce From 6.11.78
onwards
Rs.30/- Cum.
(viii) Hornbean (Khirkee)
Ash
From 6.11.78
onwards
Rs. 75/-Cum.
(b) Logs (All sizes):
(i) Deodar From 29.4.78 to
5.11.78
Rs. 35/- Cum.
(ii)Deodar, Walnut,
Maple, Birdcherry,
Betula species
(Bhojpattar),
Aesculus indica
(Khanor).
From 6.11.78
onwards
Rs. 35/- Cum.
(iii) Kail From 29.4. 78 to
5.11.78
Rs. 28/- Cum.
(iv) Kail, Sal From 6.11. 78
onwards
Rs. 28/- Cum.
(v) Chil From 29.4. 78
onwards
Rs. 25/- Cum.
(vi) Fir From 29.4. 78 to
5.11. 78
Rs. 20/- Cum.
(vii) Fir/Spruce From 6.11. 78
onwards
Rs.20/- Cum.
(viii) Hornbeam
(Khirkee), Ash
From 6.11. 78
onwards
Rs. 52/-Cum.
(c) Ballies (All sizes):
(i) Deodar From 29.4. 78
onwards
Rs. 25/-Cum.
(ii) Kail From 29.4. 78 to
5.11. 78
Rs. 20/- Cum.
(iii) Kail, Sal From 6.11. 78
onwards
Rs. 20/- Cum.
THE HIMACHAL PRADESH TAXATION (ON CERTAIN GOODS CARRIED 19
BY ROAD) ACT, 1999
Sl
No.
Particulars of the goods on
which tax is leviable
Period Rate of tax
1 2 3 4
(iv) Chil From 29.4. 78
onwards
Rs. 18/- Cum.
(iv) Fir From 29.4. 78 to
5.11. 78
Rs. 15/- Cum.
(v) Fir/Spruce From 6.11. 78
onwards
Rs. 15/- Cum.
(d) Khair:
(i) Chipped heartwood
or billets of
heartwood.
From 6.11.78 to
21.8.85
Rs. 10/- per quintal
(ii) Chipped heartwood
or log form or roots
or any other form.
(i) From 22.8.85
to 31.3.92
Rs. 50/- per quintal.
(ii) From 1.4.92
onwards
Rs. 75/- per quintal
(iii) Khair wood with
bark in billets or log
form
From 6.11.78 to
21.8.85
Rs. 5/- per quintal.
(iv) Khairwood with
bark in billets or log
form or roots or any
other form.
(i) From 22.8.85 to
31.3.92
Rs. 25/- per quintal.
(ii) From 1.4.92
onwards
Rs. 37.50 per quintal
(e) Fuel Wood (i) From 6.11.78 to
21.8.85
Rs. 0.75 per quintal.
(ii) From 22.8.85
onwards
Rs. 10/- per quintal.
(f) Chil Pulpwood (i) From 6.11.78 to
21.8.85
Rs. 1/- per quintal.
(ii)22.8.85
onwards
Rs. 10/- per quintal.
(g) Any other
conifesious or broad
leaved timber.
From 6.11.78
onwards
Rs. 40/- Cum.
16. Seeds:
20 THE HIMACHAL PRADESH TAXATION (ON CERTAIN GOODS CARRIED
BY ROAD) ACT, 1999
Sl
No.
Particulars of the goods on
which tax is leviable
Period Rate of tax
1 2 3 4
Seeds of all forest species
like Deodar, Kail, Chil and
broad leaved species
From 6.11.78
onwards
Rs. 100/- per quintal.
17. Other Forest Produce:
(a) Bamboo
(i) From 29.4.78 to
21.8.85
Rs. 1.50 per quintal.
(ii) From 22.8.85
to 23.4.91
Rs. 5/- per quintal
(iii) From 24.4.91
onwards
Rs. 10/- per quintal
(b) Katha (i) From 29.4.78 to
23.4.91
Rs. 150 per quintal.
(ii) From 24.4.91
to 10.12.92
Rs. 500/- per quintal
(iii) From 11.12.92
onwards
Rs. 250/- per quintal.
(c) Resin (i) From 29.4.78 to
8.4.79
Rs. 12.50 per quintal
(ii) From 9.4.79 to
23.4.91
Nil
(iii) From 24.4.91
onwards
Rs. 20/- per quintal.
(d) Diescorea (i) From 29.4.78 to
21.8.85
Rs. 14/- per quintal
(Dry).
(ii) From 22.8.85
onwards
Rs. 28/- per quintal.
(e) Barberies (i) From 29.4.78 to
21.8.85
Rs. 10/- per quintal
(Dry).
(ii) From 22.8.85
onwards
Rs. 20/- per quintal
(Dry).
(f) Carum Carvi (Kala-
zeera).
(i) From 29.4.78 to
21.8.85
Rs. 200/- per quintal
(Dry).
(ii) From 22.8.85
onwards
Rs. 400/- per quintal
(dry)
THE HIMACHAL PRADESH TAXATION (ON CERTAIN GOODS CARRIED 21
BY Excerpt shown. Open the full act in Lexace.