State Act

The Himachal Pradesh Passengers and Goods Taxation Act, 1955

22. Powers to make Rules.- (1) The State Government may make rules, consistent with this Act, for securing the payment of 2[tax and surcharge] and generally for the purposes of carrying into effect the provisions of this Act. (2) In particular and without prejudice to the generality of the foregoing power, the State Government may make rules:- 3[(a) prescribing the manner in which and the intervals at which tax and surcharge shall be paid under sections 3, 3-A and 4;] 4[(aa) the manner in which the amount of fares and freights shall be determined for the purpose of payment of tax and surcharge under sub-section (2-A) of section 3;] (b) prescribing the authority or authorities for the purpose of carrying out any function under any of the provisions of this Act; (c) prescribing the forms of tickets and receipts under section 5; 5[(cc) prescribing the returns to be furnished under sub-section (1) of section 6 and intervals at which such returns shall be furnished; (ccc) prescribing the manner of payment of tax and surcharge under sub-section (2) of section 6;] 6[(d) prescribing the manner of granting registration certificate under section 9 and the manner of payment of 7[tax and surcharge] and penalty assessed and imposed under this Act;] 8[(dd) prescribing the manner in which the security is to be furnished under sub-section (1) of section 9-A and the time within which and the manner in which the security rendered insufficient is to be made up under sub-section (4) of that section; (ddd) prescribing the manner for serving notice on the owner under sub-section (2) of section 9-B and manner for payment of penalty under sub-section (5) of that section; (dddd) prescribing the manner for giving reasonable opportunity for re-assessment of tax and surcharge under sub-section (2) of section 9-C;] (e) prescribing the manner and the table of fares under section 11; 1[(f) prescribing the manner in which appeals under this Act may be preferred;] (g) prescribing the manner in which revision application may be preferred; (h) prescribing the manner in which refund under section 21 shall be made; 2[(hh) prescribing the manner in which check posts and barriers to prevent evasions of 3[tax and surcharge] may be set up and erected]; (i) to provide for any other matter for which rules can be or may be prescribed 4[:] 5[Provided that the State Government may, for the purposes of section 3-B of this Act, make rules with retrospective effect so as to be effective from any day on or after 1st day of October, 1996:] 6[Provided further] that the State Government may, for the purposes of section 4 of this Act, make rules with retrospective effect so as to be effective from any day on or after 1st day of October, 1990: Provided further that unless the rules are made under the preceding proviso, the State Government may make rules under this Act subject to the condition of previous publication.] (3) 7[XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX] 1[Validation of assessments etc.- (1) Notwithstanding anything contained in any judgement, decree, or order of any court or other authority to the contrary, and assessment, levy, charge or payment of any tax on passengers and goods carried by road (hereinafter referred to as the 'aforesaid tax'), made or purporting to have been made or any action taken or anything done under the provisions of the principal Act at any time on or after the commencement of that Act, but before the commencement of the Himachal Pradesh Passengers and Goods Taxation (Amendment and Validation) Act, 1997 (hereinafter referred to as 'this Act'), shall be deemed to be valid and effective, as if such assessment, levy, charge, payment or collection or action or thing had been made, taken or done under the provisions of the said Act as amended by this Act and accordingly- (i) the aforesaid tax assessed, levied, charged, paid or collected or purporting to have been assessed, levied, charged, paid or collected under the provisions of the said Act, before the commencement of this Act shall be deemed to be and always be deemed to have been validly assessed, levied, charged, paid or collected in accordance with law ; (ii) no suit or other proceeding shall be maintained or continued in any court or before any authority for the refund of, and no enforcement shall be made by any court or authority of any decree or order directing the refund of, any such aforesaid tax which has been collected ; (iii) recoveries, if any, shall be made in accordance with the provisions of the said Act of all amounts which would have been collected thereunder as such aforesaid tax if this Act had been in force at all material times ; and (iv) anything done or any action taken (including any rule or order made, notification issued or direction given or exemption granted or penalty imposed) under the said Act before the commencement of this Act shall be deemed always to have been validly done or taken in accordance with this Act. (2) For the removal of doubts, it is hereby declared that- (a) nothing in sub-section (1) shall be construed as preventing any person- (i) from questioning, in accordance with the provisions of this Act, the assessment, levy, charge, payment for collection of the aforesaid tax; or (ii) from claiming refund of the aforesaid tax paid by him in excess of the amount due from him under this Act ; and (b) no act or omission on the part of any person, before the commencement of this Act, shall be punishable as an offence which would not have been so punishable as if this Act had not come into force.]