THE BOMBAY MOTOR VEHICLES (TAXATION OF PASSENGERS) (GUJARAT AMENDMENT) ACT, 1971.
[ Act No. 10 of 1971 ]
Enacted by the President in the Twenty-second Year of the Republic of India.
35 of 1971.
In exercise of the powers conferred by section 3 of the Gujarat State Legislature (Delegation of Powers) Act, 1971, the President is pleased to enact as follows:—
Short title and commencement.
1. (1) This Act may be called the Bombay Motor Vehicles (Taxation of Passengers) (Gujarat Amendment) Act, 1971.
(2) It shall come into force on 1st December 1971.
Amendment of section 3 of Bom. LXVII of 1958.
2. In the Bombay Motor Vehicles (Taxation of Passengers) Act, 1958 as in force in the State of Gujarat (hereinafter referred to as the “principal Act”), in section 3, to sub-section (1), the following Explanation shall be added after the second proviso, namely:—
“Explanation.—In this sub-section, “the inclusive amount of fares payable to the operator” shall not include the amount of additional tax payable under section 3A.”.
Insertion of section 3A in Bom. LXVII of 1958.
3. In the principal Act, after section 3, the following section shall be inserted, namely:—
Levy of additional tax on passengers carried by stage carriages.
“3A. (i) There shall be levied and paid to the State Government, in addition to the tax leviable and payable under section 3, a tax on all passengers carried by stage carriages, other than the stage carriages plying within the areas and on the routes specified in the first proviso to sub-section (1) of section 3, at the following rates, namely:—
Where the exclusive fare does not exceed seventy six paise, nil;
Where it exceeds seventy-six paise but does not exceed one rupee and fifty three paise, five paise;
Where it exceeds one rupee and fifty three paise but does not exceed two rupees and thirty paise, ten paise;
Where it exceeds two rupees and thirty paise but does not exceed three rupees and seven paise, fifteen paise;
And for every seventy-seven paise or part thereof in excees of three rupees and seven paise, five paise.
(2) Except as provided in sub-section (1), the provisions of this Act and the rules made thereunder shall, so far as may be, apply in relation to the additional tax leviable and payable under sub-section (1) as they apply in relation to the tax leviable and payable under section 3.
Explanation.—In this section, “exclusive fare” means the amount of fare calculated after excluding from the inclusive amount of fare payable to the operator under sub-section (1) of section 3, the amount of the tax included therein.”.
REASONS FOR THE ENACTMENT
In order to raise additional resources to be utilised exclusively for the relief of Bengla Desh refugees, the Government of Gujarat has proposed to levy additional tax on passengers carried by stage carriages other than those plying within the areas and on the routes specified in the first proviso to sub-section (1) of section 3 of the Bombay Motor Vehicles (Taxation of Passangers) Act, 1958 (as in force in the State of Gujarat), so as to yield a return of 5 per cent on the tickets of the value of rupee one and above. The present measure is being enacted to give effect to the said proposal.
2. The Committee constituted under the proviso to sub-section (2) of section 3 of the Gujarat State Legislature (Delegation of Powers) Act, 1971 (35 of 1971), has been consulted before enactment of this measure as a President’s Act. |
