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(TAXATION OF PASSENGERS) ACT, 1958

22 sections · 0 chapters · 2 schedules

Preamble
Section 1 Short title, extent and commencement. 1
Section 2 Definitions. 1
Section 3 Levy of tax on passengers carried by stage carriages. 2
Section 4 Submission of returns. 3
Section 5 Tax to be paid every month into Government treasury. 3
Section 6 Procedure where no returns are submitted, etc. 3
Section 7 Fares escaping assessment. 4
Section 8 Penalty for non-payment of tax. 4
Section 9 Recovery of tax, etc. 4
Section 9A Liability of operator to pay interest. 5
Section 9AA Refund of excess payments. 5
Section 10 Restrictions on the use of stage carriages in certain cases. 6
Section 11 Appeal against demand. 6
Section 12 Maintenance of accounts and registers. 6
Section 13 Power to order production of accounts. 6
Section 14 Powers of entry and inspection. 6
Section 15 Offences and penalties and competent court. 7
Section 16 Offences by companies. 7
Section 17 Composition of offences. 8
Section 18 Officers to be public servants. 8
Section 19 Bar of certain proceedings. 8
Section 20 Limitation for suits and prosecutions. 8
Section 21 Power to exempt certain passengers, from payment of tax. 8
Section 22 Power to make rules. 8
Schedule Schedule
Schedule Schedule

(TAXATION OF PASSENGERS) ACT, 1958

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State · Gujarat

Section 1 of (TAXATION OF PASSENGERS) ACT, 1958

Section 1 of (TAXATION OF PASSENGERS) ACT, 1958 — (TAXATION OF PASSENGERS) ACT, 1958

Short title, extent and commencement. 1

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