Preamble
Himachal Pradesh Taxation (on Certain Goods Carried by Road) (Amendment) Act, 1985*
| [Himachal Pradesh Act No. 9 of 1985]1 | [16th August, 1985] |
An Act further to amend the Himachal pradesh Taxation (On Certain Goods Carried by Road) Act, 1976 (Act No. 34 of 1976).
Be it enacted by the Legislative Assembly of Himachal Pradesh in the Thirty-sixth Year of the Republic of India, as follows:-
Section 1. Short title and commencement
1. Short title and commencement.- (1) This Act may be called the Himachal Pradesh Taxation (on Certain Goods Carried by Road) (Amendment) Act, 1985.
(2) It shall come into force at once.
Section 2. Addition of section 11-A
2. Addition of section 11-A.- In the Himachal Pradesh Taxation (On Certain Goods Carried by Road) Act, 1976 (34 of 1976) (hereinafter referred to as principal Act) after section 11, the following section 11-A, along with its heading, shall be added, namely:-
"11-A. Composition of offences.- (1) The State Government may, by notification in the Official Gazette, authorise any officer, not below the rank of Excise and Taxation Officer, to compound the offences committed under the Act and rules made thereunder.
(2) The officer authorised under sub-section (1), may compound the offence committed under the Act by charging an amount, not exceeding, rupees one thousand or double the amount of tax, whichever is higher."
Section 3. Addition of section 12-A
3. Addition of section 12-A.- After section 12 of the principal act, the following new section 12-A, along with its heading, shall be added, namely:-
"12-A. Powers to refund tax.- The State Government may, by notification in the Official Gazette, appoint any officer, not below the rank of the Excise and Taxation Officer, to refund any amount of tax, which becomes refundable under the provisions of this Act, in the manner prescribed."
Section 4. Substitution of Schedule
4. Substitution of Schedule.- The existing Schedule appended to the principal act, shall be substituted, namely:-
"THE SCHEDULE
(See section 3)
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Sl. No.
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Particulars of the goods on which tax is leviable
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Rate of tax
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1
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2
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3
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1.
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Apples contained in boxes upto 10 kg. capacity.
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.. 50 paise per box
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2.
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Apples contained in boxes of more than 10 kg. and upto 20 kg. capacity.
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.. Rs. 1.00 per box
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3.
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Apples contained in any other packing or loose
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.. 50 paise per 10 kg or part thereof.
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4.
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Mangoes
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.. 50 paise per. 10 kg or part thereof.
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5.
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Mandrin, Sweet Oranges including Kinnu
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.. 50 paise per 10 kg or part thereof.
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6.
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Appricots, Peaches, Plums
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.. 50 paise per 10 kg. or part thereof.
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7.
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Grapes
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.. 50 paise per 10 kg. or part thereof.
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8.
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Bananas
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.. 50 paise per 10 kg. or part thereof.
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9.
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Pears
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.. 50 paise per 10 kg. or part thereof.
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10.
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All other fruits
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.. 50 paise per 10 kg. or part thereof.
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11.
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Potatoes contained in bags upto 40 kg. capacity
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.. Rs. 1/- per bag.
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12.
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Potatoes contained in bags more than 40 kg. and upto 80 kg. capacity
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.. Rs. 2/- per bag.
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13.
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Potatoes contained in other package or loose
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.. Rs. 1/- per 40 Kg. or part thereof.
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14.
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All other vegetables
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.. 25 paise per 10 kg. or part thereof.
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15.
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TIMBER:
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(a) SAWN, HAKRIES, DIMDIMAS, ROUGH AXED (ALL SIZES):
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(i) Deodar, Walnut, Maple, Birdcherry, Betula species (Bhojpattar), Aesculus indica (Khanor)
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.. Rs. 50 Cum.
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(ii) Kail, Sal
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.. Rs. 40 Cum.
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(iii) Chil
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.. Rs. 35 Cum.
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(iv) Fir/Spruce
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.. Rs. 30 Cum.
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(v) Hornbeam (Khirkee), Ash
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.. Rs. 75 Cum.
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(b) LOGS (ALL SIZES):
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(i) Deodar, Walnut, Maple, Birdcherry, Betula species (Bhojpattar), Aesculus indica (Khanor)
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Rs. 35 Cum.
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(ii) Kail, Sal
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.. Rs. 28 Cum.
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(iii) Chil
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.. Rs. 25 Cum.
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(iv) Fir/Spruce
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.. Rs. 20 Cum.
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(v) Hornbeam (Khirkee), Ash
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.. Rs. 52 Cum.
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(c) BALLIES (ALL SIZES):
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(i) Deodar
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.. Rs. 25 Cum.
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(ii) Kail, Sal
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.. Rs. 20 Cum.
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(iii) Chil
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.. Rs. 18 Cum.
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(iv) Fir/Spruce
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.. Rs. 15 Cum.
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(d) KHAIR:
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(i) Chipped heart wood or billets or log form or roots or any other form
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.. Rs. 50 per quintal
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(ii) Khair wood with bark in billets or log form or roots or any other form.
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.. Rs. 25 per quintal
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(e) Fuelwood
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.. Rs. 10 per quintal
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(f) Chil Pulpwood
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.. Rs. 10 per quintal
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(g) Any other coniferous or broad leaved timber leaved timber
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.. Rs. 40 Cum.
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16.
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SEEDS:
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Seeds of all forest species like Deodar, Kail, Chil and broad leaved species.
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.. Rs. 100/- per quintal
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17.
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OTHER FOREST PRODUCE:
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(a) Bamboo
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.. Rs. 5/- per quintal
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(b) Katha
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.. Rs. 150/- per quintal
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(c) Resin
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.. Rs. 12.50 per quintal.
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(d) Dioseorea
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.. Rs. 28/- per quintal (dry).
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(e) Barberies
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.. Rs. 20/- per quintal (dry).
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(f) Carum Carvi (Kala Zeera)
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.. Rs. 400/- per quintal (dry).
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(g) Emblica officianale (Amla fruit)
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.. Rs. 5/- per quintal (dry).
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(h) Centiana Karru (Kaur)
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.. Rs. 50/- per quintal (dry).
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(i) Jurinea Macrocephila (Dhoop)
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.. Rs. 10/- per quintal idry).
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(j) Juglansregia (Akhrot bark and fruit)
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.. Rs. 20/- per quintal (dry).
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(k) Morchella esculents (Guchhie)
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.. Rs. 4,000/- per quintal (dry).
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(l) Picrorhiza Karrosa (kaur, Karu)
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.. Rs. 50/- per quintal (dry).
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(m) Rauwolfia serpantina (Rauvuolfia)
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.. Rs. 500/- per quintal (dry).
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(n) Saussurea lappa (Kuth)
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.. Rs. 30/- per quintal (dry)
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(o) Terminalia chebula (Hara fruit)
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.. Rs. 20/- per quintal (dry).
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(p) Violaserpens, Violaodorata (Banafsha)
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.. Rs. 100/- per quintal (dry).
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(q) Reetha
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.. Rs. 40/- per quintal (dry).
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(r) Chilgoza
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.. Rs. 150/- per quintal (dry).
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(s) Terminalia belerica (Behera fruit)
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.. Rs. 20/- per quintal (dry).
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(t) Bhabar grass
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.. Rs. 1/- per quintal (dry).
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18.
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(a) Bricks
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.. Rs. 25/- per thousand.
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(b) Lime stone
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.. Rs. [5]1 per ton.
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(c) Bajri
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.. Rs. 5/- per ton.
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(d) Sand
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.. Rs. 5/- per ton.
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(e) Other minor minerals
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.. Rs. 5/- per ton.
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19.
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Cement
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.. Rs. 1/- per bag of 50 kg".
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