BOMBAY MOTOR VEHICLES (TAXATION OF PASSENGERS) ACT, 1958

67 of 1958

3rd September, 1958

An Act to provide for levy of a tax on passengers carried by road in stage carriages in the State. WHEREAS it is expedient to provide for the levy of a tax on passengers, carried in stage carriages; It is hereby enacted in the Ninth Year of the Republic of India as follows:

SECTION 01: SHORT TITLE EXTENT AND COMMENCEMENT.

(1) This Act may be called the Bombay Motor Vehicles (Taxation of Passengers) Act, 1958.

(2) It extends to the whole of the1[State of Maharashtra ]2[ * * * * * -]

SECTION 02: DEFINITIONS

In this Act, unless the context otherwise requires. 3

[(A) * * * * ]

(1) "fleet owner" means an operator holding a permit for one hundred or more stage carriages.

(2) "month" means a calendar month;

(3) "municipal area" means an area specified in the Schedule.

(4) "Operator" means any person whose name is entered in the permit as the holder thereof 1[and where a stage carriage is used or caused or allowed to be used without a permit, includes the person in whose name the stage carriage is registered under the Motor Vehicles Act, 1939, or the person having possession or control of stage carriage]. 2[(4A) "passenger" means any person (other than the driver, the conductor or an employee of the permit holder while on duty in connection with the vehicle) carried in a stage carriage on payment of fares];

(5) "prescribed" means prescribed by rules made under this Act;

(6) "permit" means a permit granted or countersigned under the Motor Vehicles Act, 1939, authorising the use of the motor vehicle as a stage carriage3[* * * * *]in any part of the State4[(6A)* * * *]

(7) "stage carriage" means a motor vehicle carrying or adapted to carry more than six persons excluding the driver which carries passengers for hire or reward at separate fare paid by or for individual passengers, either for the whole journey or for stages of the journey and includes such a carriage5[* * * *] when used as a contract carriage within the meaning of the Motor Vehicles Act, 1939,5[* * *]

(8) "tax" means the tax referred to in section 36[and also the further tax referred to in section 3A]

(9) "Tax Officer" means such officer as the State Government may, by notification in the Official Gazette, appoint to be the Tax Officer for the whole state or for any area or areas for the purposes of this Act, and the State Government may appoint more than one officer as Tax Officers, for the whole State or for any area;

(10) the words and expressions used, but not defined in this Act, shall have the meanings respectively assigned to them in the Motor Vehicles Act, 1939, and the rules made thereunder.

SECTION 03: LEVY OF TAX ON PASSENGERS CARRIED BY STAGE CARRIAGE

(1)1[* * * * .2[* ' * *] There shall be levied and paid to the State Government a tax on all 3[Passengers carried by road in stage carriages]4[at such rate to be fixed by the State Government from time to time by order in the Official Gazette as would yield an amount not exceeding twenty per cent] of the inclusive amount of fares payable to the operator of a stage carriage5[* * * ]

(2) After calculating the total amount of tax payable under subsection (1) out of the total amount received by an operator during each month on account of inclusive fares in respect of the stage carriage or stage carriages held by him6[ * * *] the total amount of tax shall wherever necessary be rounded off to the nearest naya paisa, fractions of half a naya paisa and over being counted as one and less than held being disregarded.

SECTION 03A: LEVY OF FURTHER TAX ON PASSENGERS CARRIED BY STAGE CARRIAGES

7Subject to the provisions of sub-section (2) of section 3, on and from the date of the commencement of the8[Bombay Motor Vehicles (Taxation of Passengers) (Amendment) Act, 1993] there shall be levied and paid to the State Government, in addition to the tax levied and paid to the State Government under Section 3, further tax on all passengers carried by road in stage carriages.-

(a) plying exclusively within any municipal area or exclusively on routes notified by the State Government in the Official Gazette, at the rate of9[ten paise where the fare for the journey undertaken is up to rupees two, and fifteen paise where the fare for the Journey undertaken is more than rupees two] exclusive of the further tax hereby levied.10[*  * * * *•]

Explanation: - For the purpose of this section, the expression "passengers carried by road in stage carriages" does not include passengers carried by road in stage carriages free or on the authority of any concessional ticket by the operator, or passengers who are exempted under Section 21 or passengers carried in a stage carriage or inter -State routes or passengers carried in a stage carriage or other omnibus used as contract carriage]1[or passengers carried in a private service vehicle.

SECTION 04: SUBMISSION OF RETURNS

(1) In respect of the stage carriage or stage carriages held by him, the operator shall deliver or cause to be delivered to the Tax Officer or to such prescribed officer as the Tax Officer may specify a return in the prescribed form and manner either daily or at such intervals as may be prescribed:

Provided that different rules may be prescribed for the purpose of this sub -section in relation to fleet -owner from those in relation to other operators.

(2) When any return is received by a prescribed officer, he shall forward it to the Tax Officer within the prescribed period and in the prescribed manner.

SECTION 05: TAX TO BE PAID EVERY MONTH [TO TAX OFFICER].

2The tax payable during any month in accordance with the returns submitted under Section 4 shall be paid2[to the Tax Officer by the operator]3[* * * *] on or before such date or dates of the month immediately succeeding as may be prescribed in the case of fleet- owners and other operators.

4[Provided that the tax payable by the operator, of a stage carriage which is registered, or in respect of which a permit is issued, by any Transport Authority other than the Transport Authority in the State of Maharashtra, plying such carriage as a contract carriage in the State of Maharashtra, shall be paid by him to the nearest Tax Officer while entering such contract carriage in the State of Maharashtra and such operator shall also file with the Tax Officer the return in respect of such tax in the form prescribed for daily return; and if the journey by such contract carriage terminates in the State of Maharashtra and thereafter the same contract carriage commences further or return journey with passengers the tax payable in respect thereof shall be paid to the Tax Officer of the nearest area from where the journey so commences Or if such journey commences on a public holiday to any other Tax Officer, before such contract carriage leaves the State: and such operator shall also file with such Tax Officer the return as aforesaid in respect of such tax]

SECTION 05A: UTILISATION OF PROCEEDS OF TAX

(1) The proceeds of the tax paid according to Section 5 shall first be credited to the Consolidated Fund of the State; and thereafter, such portion of the proceeds of the tax as the State Government may from time to time notify in this behalf shall, under appropriation made by law in this behalf, be entered in and transferred to, a separate account called the 2[Health and Nutrition Fund].

(2) The amount to the credit of the2[Health and nutrition Fund] shall be expended in the prescribed manner on programmes of nutrition for children and expectant mothers undertaken by the State Government, from time to time.

(3) The amount transferred to the2[Health and Nutrition Fund] under sub-section (1) shall be charged on the consolidated Fund of the State].

SECTION 06: PROCEDURE WHERE NO RETURNS ARE SUBMITTED, ETC.

In the following cases, that is to say, -

(a) where no returns have been submitted by the operator in respect of any stage carriage for any months or portion thereof, or

(b) where the returns submitted by the operator in respect of any stage carriage for any month or portion thereof appear to the Tax Officer to be incorrect or incomplete.3[the Tax Officer shall, at any time] after giving the operator a reasonable opportunity, in case (a) of making his representation, if any, and in case (b) of establishing the correctness and completeness of the returns submitted by him, determine the sum payable to the State Government by the operator by way of tax during such month or portion thereof:

Provided that the sum so determined shall not exceed the maximum tax which would have been payable to the State Government if the stage carriage had carried its full complement of passengers during such month or portion thereof.

SECTION 07: FARES ESCAPING ASSESSMENT.

If, for any reason, the whole or any portion of the tax leviable under this Act for any month has escaped assessment, the Tax Officer may, at any time within, but not beyond one year from the expiry of that month, assess the tax which has escaped assessment after issuing a notice to the operator and making such inquiry as the officer may consider necessary,1[* * * * *]

SECTION 08: PENALTY FOR NON-PAYMENT OF TAX.

Where the whole or any portion of the tax payable to the State Government in respect of any stage carriage for any month or portion thereof in pursuance of Sections 5, 6 and 7 has not been paid to it in time, the Tax Officer may, in his discretion, levy in addition to the tax so payable, a penalty not exceeding 25 per cent of the maximum tax which would have been payable to the State Government if the stage carriage had carried its full complement of passengers during such month or portion thereof.

SECTION 09: RECOVERY OF TAX, ETC.

(1) In the cases referred to in sections 6, 7 and 8 the Tax Officer shall serve the operator a notice of demand for the sums payable to the State Government and the sums specified in such notice may be recovered from the operator as arrears of land revenue.

(2) Where the sums specified in the notice of demand are not paid within fifteen days from the date on which the notice was served on the operator, the stage carriage in respect of which the tax is due and it's accessories may be distrained and sold under the appropriate law relating to the recovery of arrears of land revenue, whether or not such vehicle or accessories are in the possession or control of the operator: Provided that no distraint shall be made in pursuance of this subsection except at the instance or with the

consent of the State Government or such officer as may be authorised by the State Government in this behalf.

(3) Distraints under sub-section (2) may also be made by such officers or class of officers as the State Government may, by general or special order, direct and the officer making any such distraint shall forward the proceedings thereof together within the distraint articles to the Collector for further action under sub-section (2).

SECTION 10: RESTRICTIONS ON THE USE OF STAGE CARRIAGES IN CERTAIN CASES.

No stage carriage2[shall be used for the carriage of passengers on any road in the State]

(a) in case any tax or penalty payable in respect thereof remains unpaid for more than fifteen days after the notice of demand referred to in Section 9 has been served on the operator, until such tax or penalty is paid, or.

(b) in case the returns required by section 4 have not been submitted, if daily returns are required, for more than seven days, and if returns at less frequent intervals have been prescribed, for such number of times and during such period as municipal authorities be prescribed, .until the returns ate submitted:

Provided that the Tax Officer may, if the operator proves to his satisfaction that the failure to submit the returns referred to in clause (b) was not deliberate, exempt the stage carriage from the operation of that clause.

SECTION 10A: REFUND OF EXCESS PAYMENT

1The Tax Officer shall refund to an operator in such manner as may be prescribed the amount of tax and penalty (if any) paid by such operator in excess of the amount due from him. The refund may be either by cash payment or, at the option of the operator, by deduction of such excess from the amount of tax and penalty (if any) due in respect of any other period:

Provided that, the Tax Officer shall first apply such excess towards the recovery of any amount due in respect of which a notice under subsection

(1) of section 9 has been served on the operator, and shall then refund the balance (if any)]

SECTION 11: APPEAL AGAINST DEMAND.

(1) Any operator objecting to a notice of demand served on him under section 9 may, within thirty days of the service thereof, appeal to the prescribed authority:

Provided that no appeal shall be entertained unless it is accompanied by satisfactory proof of the payment of the tax admitted by the appellant to be due.

(2) The prescribed authority may, after giving the appellant an opportunity of being heard, pass such orders on the appeal as it thinks fit.

SECTION 11A: REVISION

2(1) The State Government (or such officer not below the 2 rank of a Deputy Secretary to Government designated by that Government in this behalf) may, suo motu or on application, call for and examine the record of any order made by any officer under this Act and pass such order thereon as it or he thinks just and proper:

Provided that, no application under this section shall be entertained if it is not made within a period of four months from the date of the order.

Provided further that, before rejecting any application for the revision of any such order the State Government or the officer designated shall record reasons for such rejection.

(2) No- order shall be passed under this section which is likely to affect any person adversely unless such person is given a reasonable opportunity of being heard by the State Government or as the case may be, the officer designated.

(3) Where an operator could have appealed under section 11 and no appeal has been filed by him, no proceedings in revision under this section shall be entertained upon the application of such operator.

SECTION 12: MAINTENANCE OF ACCOUNTS AND REGISTERS.

Every operator shall keep and maintain accounts and registers in such forms as may be prescribed in respect of stage carriages and the fares collected in respect of passengers travelling therein.

SECTION 13: POWER TO ORDER PRODUCTION OF ACCOUNTS.

The authority prescribed under sub-section (1) of Section 11 or the Tax Officer or any officer empowered in this behalf by the State Government may, by order, require any operator to produce such accounts, registers and documents and to furnish such information relating to the stage carriages or the fares collected in respect of passengers travelling therein, as may be specified in the order.

SECTION 14: POWERS OF ENTRY AND INSPECTION.

(1) Any officer authorised by the State Government in this behalf may at all reasonable times enter into, inspect and search any stage carriage and any place ordinarily used by the operator for garaging such vehicle or keeping accounts of his business for the purpose of seeing or verifying whether the provisions of this Act or any rules made thereunder are being complied with.

(2) All searches made under sub-section (1) shall be made in accordance with the provisions of the1[ Code of Criminal Procedure, 1973

SECTION 15: OFFENCE AND PENALTIES AND COMPETENT COURT.

(1) Any person who -

(a) being an operator, submits or allows to be submitted an incorrect or incomplete return under section 4 or fails to submit a return as required under that section; or

(b) being an operator, fraudulently evades or allows to be evaded, the payment of any tax due from him; or

(c) being an operator, fraudulently makes or allows to make any wrong entry in, or fraudulently omits or allows to be omitted any entry from, any statement submitted, or any accounts or register maintained, by him; or

(d) willfully acts in contravention of any of the provisions of this Act or any rules made thereunder or any lawful orders passed in accordance therewith; shall, on conviction, be punished with fine which may extend to one thousand rupees and if the Magistrate so

directs in his order, the person convicted shall pay in addition, as if it were a fine, such specified amount as the Magistrate may determine to be the amount which the person convicted had evaded to pay.

(2) No offence punishable under this Act shall be inquired into or tried by any Court inferior to that of a Presidency Magistrate or a Magistrate of the second class.

SECTION 16: OFFENCES BY COMPANIES.

(1) Where an offence under this Act has been committed by a company, every person who at the time the offence was committed, was in charge of, and was responsible to the company for the conduct of the business of the company as well as the company shall be deemed to be guilty of the offence and shall be liable to the proceeded against and punished accordingly:

Provided that nothing contained in this sub -section shall render any such person liable to any punishment provided in this Act if he proves that the offence was committed without his knowledge or that he exercised all the diligence to prevent the commission of such offence.

(2) Notwithstanding anything contained in sub-section (1), where an offence under this Act has been committed by a company and it is proved that the offence has been committed with the consent or connivance of or is attributable to any neglect on the part of, any director, manager, secretary or other officer of the company, such director, manager, Secretary or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly.

Explanation: - For the purposes of this section, -

(a) "company" means a body corporate, and includes a firm or other association of individuals; and

(b) "director" in relation to a firm means a partner in the firm.

SECTION 17: COMPOSITION OF OFFENCES.

(1) The Tax Officer may, either before or after the institution of proceedings for any offence punishable under Section 15, accept from any person charged with such offence by way of composition of the offence, where the offence charged consists of the evasion of the tax, a sum of money not exceeding double the amount of the tax recoverable, in addition to the amount of tax so recoverable; and in other cases, a sum of money not exceeding two hundred and fifty rupees.

(2) On payment of such sum as may be determined by the Tax Officer, under sub-section (1), no further proceedings shall be taken against the accused person in respect of the same offence.

SECTION 18: OFFICERS TO BE PUBLIC SERVANTS.

All officers acting under this Act shall be deemed to be public servants within the meaning of Section 21 of the Indian Penal Code.

SECTION 19: BAR OF CERTAIN PROCEEDINGS.

(1) No prosecution or other proceeding shall be instituted in a Criminal Court without the previous sanction of the State Government, against any officer or servant of the Government, for any act done or purporting to be done under this Act.

(2) No officer or servant of the Government shall be liable in respect of any such act in any civil or criminal proceeding, if the act was done in good faith in the course of the execution of duties or the discharge of functions imposed by or under this Act.

SECTION 20: LIMITATION FOR SUITS AND PROSECUTIONS.

No suit or other proceeding shall be instituted against the State and no suit, prosecution or other proceeding shall be instituted against any officer or servant of the Government in respect of any act done or purporting to be done under this Act, unless the suit,  Prosecution or other proceeding is instituted within one year from the date of the act complained of.

SECTION 21: POWER TO EXEMPT CERTAIN PASSENGERS, FROM PAYMENT OF TAX.

The State Government may, by notification in the Official Gazette, exempt totally or partially from payment of tax the passengers1[carried by stage carriages plying exclusively within a municipal area or exclusively on such routes serving municipal and adjacent areas as may be specified in the notification, or passengers] carried in stage carriages on such inter-State routes as may be specified in the notification or carried by stage carriages operating in furtherance of any educational, medical, philanthropic, or other object.

SECTION 22: POWER TO MAKE RULES.

(1) The State Government may make rules to carry out the purposes of this Act,

(2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for-(a) the officer to receive returns under Section 4 and the intervals, if any, at which returns under this section shall be submitted and the period within which and the manner in which such officer shall forward the return to the Tax Officer; (b) the maintenance of accounts and registers and the submission of returns and statements by operators; (c) the manner of serving notices of demand under this Act; (d) the duties and powers of officers appointed for the purpose of enforcing the provisions of this Act; (e) the authority to which an appeal may be preferred under subsection (1) of section 11; (f) generally regulating the procedure to be followed and the forms to be adopted in proceedings under this Act; (g) any other matter which is required or allowed by this Act to be prescribed.

(3) The power to make rules conferred by this Section shall, except on the first occasion of the exercise thereof, be subject to the concession of the rules being made after previous publication for a period of not less than one month.

(4) All rules made under this section shall be published in the Official Gazette and shall, unless some later date is appointed, come into force on the date of such publication.

1[(5) All rules made under this section shall be laid for not less than thirty days before each House of the State Legislature as soon as possible after they are made, and shall be subject to such modifications as the Legislature may make, during the session in which they are so laid or the session immediately following, and publish in the Official Gazette].

                        SCHEDULE

(See Section 2)

Area within the jurisdiction of

(1) a Corporation constituted under the Bombay Municipal Corporation Act, the Bombay Provincial Municipal Corporations Act, 1949, or

the City of Nagpur Corporation Act, 1948, or

(2) a municipality constituted under -

(a) the Bombay Municipal Boroughs Act, 1925.

[………………………………….]

(c) the Bombay District Municipal Act, 1901

[………………………………….]

(e) the Central Provinces and Berar Municipalities Act 1922, or

(f) the Hyderabad District Municipalities Act, 1956, or

(3) a Contonment Board constituted under the Cantonment Act, 1924.

In order to augment revenue it was proposed to increase the rate of tax on all passengers carried by stage carriages from 10 percent to 15

per cent. It was also thought necessary to provide for laying of rules framed under the Bombay Motor Vehicles (Taxation of Passengers)

Act, before the Legislature as recommended by the subordinate Legislation Committee.

BOBAY MOTOR VEHICLES (TAXATION OF PASSENGER) RULES, 1958

23rd September, 1958

In exercise of the powers conferred by Section 22 of the Bombay Motor Vehicles (Taxation of Passengers) Act, 1958 (Bom LXVII of 1958), the Government of Bombay hereby makes the following rules, namely

RULE 01: SHORT TITLE AND COMMENCEMENT.

(1) These rules may be called the Bombay Motor Vehicles (Taxation of Passengers) Rules, 1958.

(2) They shall come into force on the 15th October, 1958.

RULE 02: DEFINITIONS

In these rules, unless the context otherwise requires:-

(a) "Act" means of the Bombay Motor Vehicles (Taxation of Passengers) Act, 1958;

(b)"agent" means a person authorised by the operator with the approval of the Tax Officer to act as his agent for all or any of the purposes of these rules.

(c) "Form " means a Form appended to these rules;

(d)''Government treasury" in relation to the areas where there is no treasury or sub-treasury, means the State Bank of India or the Reserve Bank of India;

(e)"section " means a section of the Act;

(f) "week" means every consecutive period of seven days commencing on the first day of the month, and includes a period less than seven days ending on the last day of that month.

RULE 03: OFFICERS TO RECEIVE RETURNS.

An inspector of Motor Vehicles and a Police Officer of or above the rank of a Sub-Inspector shall be the officers to receive returns under section 4.

RULE 04: SUBMISSION OF RETURNS.

(1) Every fleet-owner shall deliver or cause to be delivered to the1[Director of Transport], Bombay, or to such officer as he may specify in this behalf under sub-section (1) of section 4, a monthly return in Form I in respect of all the stage carriages held by him under a permit.

(2) Every other operator shall deliver or cause to be delivered to the Regional Transport Officer or the Assistant Regional Transport Officer within whose jurisdiction such operator is residing or is having his place of business or to such officer as the

Regional Transport Officer or, as the case may be, the Assistant Regional Transport may specify in this behalf-

(a) a daily return in Form II in respect of every stage carriages authorised to be used exclusively as contract carriage under a permit;

(b) a weekly return in Form III in respect of every stage carriage held under a permit;

(c) a monthly return in Form IV in respect of all the stage carriages held under a permit.

RULE 05: MANNER OF DELIVERING RETURNS.

(1) Every return under rule 4 shall be delivered or cause to be delivered by registered post, by hand delivery or by posting it under certificate of posting.

(2) Every return received by the officer specified under sub-rule (1) or sub-rule (2) of rule 4 shall be forwarded by registered post to the1[Director of Transport] or, as the case may be, the Regional Transport Officer or Assistant Regional Transport Officer within forty-eight hours of its receipt.

RULE 06: TIME LIMIT FOR DELIVERING RETURNS.

(1) Every monthly return in Form I shall be delivered or cause to be delivered before the end of the month immediately succeeding the month to which the return relates.

(2) Every daily return in Form II shall be delivered or cause to be delivered on the day immediately succeeding the day to which the return relates.

(3) Every weekly return in Form III shall be delivered or cause to be delivered within two days of the expiry of the week to which the return relates.

(4) Every monthly return in Form IV shall be delivered or cause to be delivered not later than the seventh day of the month immediately following the month to which the return relates.

RULE 07: SUBMISSION OF RECEIPT EVIDENCING PAYMENT OF TAX.

The receipt evidencing payment of tax payable during any month in accordance with the returns submitted under Section 4 shall, in the case of a fleet-owner, be forward to the officer authorised to receive returns under sub-rule (1) of Rule 4 so as to reach him on or before the last day of the month immediately succeeding such month, and in the case of any other operator shall be forwarded to the officer authorised to receive returns under sub-rule (2) of that rule on or before the 10th day of such month.

RULE 07A: REFUND OF EXCESS PAYMENT

1(1) Subject to the provisions of sub-rule (2), a Tax Officer shall suo motu or on an application by a operator in Form IV-A order the refund of the amount of tax and penalty (if any) paid by, or recovered form, the operator in excess of the amount due from him in that behalf. The refund order shall be made in Form IV-B.

(2) No refund order under sub-rule (1) shall be made unless the Tax Officer is satisfied (regard being had to the record of the case or the application) that the refund of the tax and penalty (if any) is due to the operator.

RULE 08: NOTICE IN CASES REFERRED TO IN SECTION 6.

Before determining the sum payable to the State Government in the cases referred to in Section 6, the Tax Officer shall serve a notice in Form V on the operator and shall fix a date (not being earlier than seven days, from the date of receipt of such notice) for the production of such accounts and documents as the Tax Officer may require and for considering the objections, if any, of the operator to the demand

RULE 09: NOTICE OF DEMAND.

(1) The notice of demand to be issued under sub-section (1) of Section 9 shall be in Form VI.

RULE 10: MANNER OF SERVING NOTICE OF DEMAND.

(1) A notice of demand under the Act shall be served by any of the following methods, namely:-

(a) by delivery or tender of a copy of the notice to the addressee or his agent or any other person duly authorised to receive notice on his behalf;

(b) by post under a certificate of posting:

Provided that if upon an attempt having been made to serve any such notice by any of the above mentioned methods, the Tax Officer is satisfied that the addressee is keeping out of the way for the purpose of avoiding service, or that, for any other reason the notice cannot be served by any of the above mentioned methods, the Tax Officer may direct that the notice shall be served by affixing a copy thereof on some conspicuous part of the addressee's place of business or garage or of the building in which his place of business or garage is located, or where the addressee ordinarily resides, or on some conspicuous part of any place of residence or place of business or garage last notified by the addressee, and such service shall be as effective as if it had been served on the addressee personally.

(2) Where an officer serving notice (hereinafter in this rule referred to as the "serving officer") delivers or tenders a copy of the notice to the addressee personally or to his agent or any other person duly authorised to receive notice on his behalf, the serving officer shall require the addressee or any other person to whom the copy is so delivered or tendered to put his signature on an acknowledgement of service endorsed on the original notice and the addressee or such person shall comply with such requirement.

When the notice is served affixing a copy thereof in accordance with the proviso to sub-rule (1), the serving officer shall return the original to the Tax Officer who issued the notice with a report endorsed thereon or annexed thereto stating that he so affixed the copy, the circumstances under which he did so and the name and address of the person, if any, by whom the place of business or garage of the addressee, or the building in which his place of business or garage is or was located, or the place where the addressee ordinarily resides or resided was identified and in whose presence the copy was affixed. The serving officer shall also require the person identifying the place of business or garage or residence of the addressee to put his signature or thumb impression on his report, and such person shall comply with such requirement.

(3) When the notice is served by post, the service shall be deemed to be effected by properly addressing, pre-paying and posting under a certificate of posting, the notice, and unless the contrary is proved the service shall be deemed to have been effected at the time at which the service would be delivered in the ordinary course of post.

(4) The Tax Officer at whose instance the notice was issued shall, if he is satisfied from the report of the serving officer or the postal acknowledgement or by taking such evidence as he deems proper, that the notice has been in service in accordance with the rule, record an order to that effect. If he is not satisfied that the notice has been properly served, he may, after recording an order to that effect, direct the issue of a fresh notice.

RULE 11: USE OF STAGE CARRIAGE PROHIBITED WHEN RETURNS NOT SUBMITTED.

No stage carriage in respect of which any return other than a daily return has not been delivered within the period prescribed in Rule 6 shall be used on any public road in the State for more than fifteen days after the expiry of the said period until the returns are submitted.

RULE 12: APPEALS.

(1) An appeal against the notice of demand shall, in the case of a fleet-owner, lie to the State Government and such appeal shall be heard by the Secretary or the Deputy Secretary to the Government of Bombay in the Home Department on behalf of the State Government.

(2) An appeal against the notice of demand shall, in the case of any other operator, lie to the Commissioner within the limits of whose jurisdiction the area of jurisdiction of the Tax Officer issuing the notice lies.

(3) Every appeal against the notice of demand shall be made in the form of a memorandum in duplicate setting forth the name and address of the appellant, the grounds of objection to the notice of demand, the amount admitted by the appellant to be due, and particulars to prove payment of such amount. Every such memorandum shall be signed and verified by the appellant and shall be accompanied by a certified copy of the notice of demand appealed against.

RULE 12A: GRANT OF STAY IN APPEAL AND REVISION

1(1) No appellate or revisional authority, while entertaining and disposing of the appeal or revision application, shall grant a stay against notice of demand unless the appellate or revisional authority is satisfied that there is an apparent error in interpretation and application or relevant law resulting in undue hardship to the aggrieved party.

(2) Where the stay is granted under sub-rule (1), the appellate or revisional authority shall, as far as possible, dispose of the appeal or application for revision, within a period of six months from the date of grant of such stay.

RULE 13: ACCOUNTS.

(1) Where a stage carriages is used otherwise than as a contract carriage-

(i) a serially numbered pre-printed ticket of appropriate denomination shall be issued to every passenger;

(ii) a Way-Bill in Form VII or in such other form as may be approved by Government shall be prepared at the end of each shift of duty by the conductor from whom it shall be obtained by the operator.

(2) Where a stage carriage, is used as a contract carriage, tickets from serially numbered books containing a hundred numbered duplicate forms each stamped with the seal of the Tax Officer, shall be issued in Form VII in respect of each of the trips. One copy of Form VIII duly completed shall be issued to the hirer, and a carbon copy thereof retained in the book.

(3) The Way-Bills mentioned in sub-rule (1) and the books mentioned in sub-rule (2) shall be available for inspection with the operator for a period of 18 months from the date on which the fare was collected.

RULE 14: POWER OF CERTAIN OFFICERS.

(1) For the purpose of Section 14, any Tax Officer, any officer of the Motor Vehicles Department or any Police Officer of or above the rank of a Sub-Inspector may require any passenger traveling in a stage carriage to produce his ticket for inspection and the passenger shall comply with such requirements.

(2) Any Tax Officer, any Police Officer of or above the rank of a Sub-Inspector or any officer of the Motor Vehicles Department, in uniform may require the driver of any stage carriage in any public place to stop such stage carriage and cause it to remain stationary so long as may reasonably be necessary for the purpose of checking the tickets issued to the passengers.

(3) Any Tax Officer may, for carrying out the purposes of the Act or these rules issue, from time to time, instructions to any operator for the proper maintenance of registers and accounts used or to be used in connection with the business of the operator or for the maintenance of any additional accounts that may be considered necessary by such officer and the operator shall comply with such requirements and instructions.

BOMBAY MOTOR VEHICLES (TAXATION OF PASSENGERS) RULES, 1958

[See Rule 4(1)]

Bombay Motor Vehicles (Taxation of Passengers) Rules, 1958

(For fleet-owners)

Fieet -owner-

To,

The Director of Transport

1. Name of the holder of permit. 2.Address -of-the-holder-of-permit.

3. Number of permit.

4. Total Strength of fleet.

5. Area to which the permit relates.

6. Permitted passenger-carrying capacity of the fleet.Seated/Standees/Total

7. Total route length in kilometers

8. Month covered by the return

8A. Total number of passengers carried 8B. Operated distance in kilometers

9. Total collection of inclusive fares in respect of use otherwise than as contract

carriage.

10. Total collection of inclusive fares in respect of use as contract carriages.

11. Total collection (add columns 9 and 10)

Signature________________________

BOMBAY MOTOR VEHICLES (TAXATION OF PASSENGERS)HEALATH AND NUTRITION FUND RULES, 1976

8th February, 1977

In exercise of the powers conferred by sub-section (1) and clauses (d), (0 and (g) of sub-section (2) of Section 22 read with Section 5-A of the Bombay Motor Vehicles (Taxation of Passengers) Act, 1958 (Bom LXVII of 1958), and of all other powers enabling it in that behalf, the Government of Bombay hereby makes the following rules, the same having been published as required by sub-sections (3) and (4) of Section 22 of the said Act.

RULE 01: SHORT TITLE

These rules may be called the Bombay Motor Vehicles (Taxation of Passengers) Health and Nutrition Fund Rules, 1976.

RULE 02: DEFINITIONS

(1)In these rules, unless the context otherwise requires:-

(a) "Act" means of the Bombay Motor Vehicles (Taxation of Passengers) Act, 1958; (Bom LXVII of 1958);

(b) "Entertainments Duty Act" means the Bombay Entertainments Duty Act, 1923 (Bom I Of 1923);

(c) "Fund" means the Health and Nutrition Fund referred to in Section 5 -A of the Act;

(d) "Government treasury " in relation to the areas where there is no treasury or sub-treasury, means the State Bank of India and includes the Reserve Bank of India, Bombay;

(e) "Proceeds of the Tax " means the amount of tax transferred to the fund under sub-section (1) of Section 5-A of the Act and includes the amount of surcharge transferred to the Fund under sub -section (3) of the Section 3 -AA of the Entertainments Duty Act;

(f) "Surcharge" means the surcharge levied under Section 3 -AA of the Entertainments Duty Act;

(2) The words and expressions used but not defined in these rules shall have the meaning respectively assigned to them in the Act.

RULE 03: CONSTITUTION OF FUND

All the proceeds of the tax credited to the Fund in a Government Treasury shall constitute the Fund.

RULE 04: OPERATION OF FUND.

The fund shall be operated by the Secretary to Government in the Rural Development Department or by the Secretary of any other Department to winch the operation of the funds may be entrusted by the State Government for the time being for utilization on the schemes referred to in rule 5.

RULE 05: UTILISATION OF FUND

The fund shall be utilized on the following programmes undertaken by the State Government for children and expectant mothers, that is to say-

(a) School Feedings Programme;

(b) Special Nutrition Programme;

(c) Special Nutrition Programme in Urban Slum Areas; and

(d) Any other programme which the State Government may by order from time to time specify.