(1) There shall be levied, charged and paid to the Government a tax on all fares in respect of all passengers carried by motor vehicles, at such rate not exceeding 30 of the value of the fare as may be notified by the Government from time to time in this behalf subject to a maximum of two Naya Paise in any one case the amount of tax being calculated to the nearest Naya Paisa.
1[x x x x].
Explanation.— When passengers are carried by a motor vehicle and no fare has been charged, the tax shall be levied and paid as if such passengers were carried at the normal rate prevalent on the route.
(2) Where any fare charged is a lump sum paid by a person on account of a season ticket or as subscription or contribution for any privilege, right or facility which is combined with the right of such person being carried by a motor vehicle without any further payment or at a reduced charge, the tax shall be levied on the amount of such lump sum or on such amount as appears to the prescribed authority to be fair and equitable having regard to the fare fixed by a competent authority under 2[the Motor Vehicles Act, 1988 (Central Act 59 of 1988)].
1[x x x x].
Explanation.— When passengers are carried by a motor vehicle and no fare has been charged, the tax shall be levied and paid as if such passengers were carried at the normal rate prevalent on the route.
(2) Where any fare charged is a lump sum paid by a person on account of a season ticket or as subscription or contribution for any privilege, right or facility which is combined with the right of such person being carried by a motor vehicle without any further payment or at a reduced charge, the tax shall be levied on the amount of such lump sum or on such amount as appears to the prescribed authority to be fair and equitable having regard to the fare fixed by a competent authority under 2[the Motor Vehicles Act, 1988 (Central Act 59 of 1988)].
Source footnotes
1. Proviso omitted by Act XIII of 1969.2. See footnote under clause (d) of section 2.
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More sections of this act
Section 1 · Short title, extent and commencement.Section 2 · Definitions.Section 3-A · Payment of tax in lump.Section 3-B · Excess amount of tax collected to be paid to Government.Section 4 · Method of collection of tax.Section 5 · Method of levy.Section 6 · Keeping of accounts and submission of returns.Section 7 · Authorities under the Act.India Code, Government of India. Text fetched 14 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.