Preamble
| [Haryana Act No. 11 of 2006] | |
An Act to further amend the Punjab Passengers and Goods Taxation Act, 1952, in its application to the State Haryana.
Be it enacted by the legislature of the State of Haryana in the Fifty-sixth Year of the Republic of India as follow:-
Section 1. Short title
1. Short title.- This Act may be called the Punjab Passengers and Goods Taxation (Haryana Amendment) Act, 2005.
Section 2. Amendment of section 2 of Punjab Act 10 of 1952
2. Amendment of section 2 of Punjab Act 10 of 1952.- In section 2 of the Punjab Passengers and Goods Taxation Act, 1952 hereinafter called the ??? Act, for Clause (1), the following clause shall be substituted namely:-
‘(i) "motor vehicle" means a public service vehicle and includes public carrier, private carrier or a ??? when attached to any such vehicle, "??? institution bus and omnibus used bu an employer other than the Government, for carriage of this employees".
Section 3. Insertion of section 5A in Punjab Act 16 of 1952
3. Insertion of section 5A in Punjab Act 16 of 1952.- After section 5 of the principal Act, the following section shall be inserted, namely:-
"5A. Special provisions relating to deducting of tax at source in certain cases.-(1) The State Government may having regard to the effective recovery of tax, require any person including company firm, call centre, institution or organization, who has contracted any bus having seating capacity of more than twelve persons excluding the driver, for the purpose of carrying their employees/persons in or through the State of Haryana, to deduct the amount of tax payable under this Act by the owner of the bus in respect of the contracted operations, from the payment, whether by cash, adjustment, credit to the account, recovery of dues or in any other manner, being made by him to the owner. The State Government may further require such person to keep such accounts and submit such returns at such intervals as may be prescribed to the prescribed authority.
(2) Any tax ??? under sub-section (1) shall be paid to the State Government in such ??? and within such there as may be prescribed.
(3) The person making any deducted of tax under sub-section (1) and paying to the State Government shall issue a certificate of tax deducted to the owner in such form as may be prescribed.
(4) Any tax deducted under sub-section (1) and paid to the State Government shall, on production of the certificate of tax deduction issued under sub-section (3) bu the owner, be deemed to be tax paid the owner for the relevant period and shall be given credit his assessment according.
(5) If any person contravenes the provisions of sub-section (1) or sub-section (2) or sub-section (3), the prescribed authority may, by an order in writing, direct such person to pay, in addition to the sum deducted, if any, a penalty not exceeding the amount of tax deductible under sub-section (1):
Provided that no such penalty shall be imposed on any person unless he has been given an opportunity of being heard.
(6) The tax deducted bu a person under sub-section (1), remaining unpaid after due date of payment, shall be recoverable from him as arreas of land revenue".
Section 4. Insertion of section 13AAA in Punjab Act 16 of 1952
4. Insertion of section 13AAA in Punjab Act 16 of 1952.- After section 13AA of the principal Act, the to arising section shall be inserted, namely:-
"13AAA. Power to call for information from companies/firms and call centres, etc.- The Commissioner or any other officer not below the rank of Assistant Excise and Taxation Officer oppointed to out the purposes of this Act, require any including a companies/firm, banking company, call centre, institution, organisation or any officer thereof to furnish any information or statistics useful for or relevant to any proceedings under this Act."