Bombay Motor Vehicles [Taxation of Passengers] Act, 1958, (Maharashtra) Section 21 - Bare Act

Act Info:

The State Government may, by notification in the Official Gazette, exempt totally or partially from payment of tax the passengers ¹[carried by stage carriages plying exclusively within a municipal area or exclusively on such routes serving municipal and adjacent areas as may be specified in the notification, or passengers] carried in stage carriages on such inter-State routes as may be specified in the notification or carried by stage carriages operating in furtherance of any educational, medical, philanthropic, or other object.

NOTIFICATION

G.N. H.D., No. TPA. 1266/42532-XII, dated 17th August, 1966 (M.G.G. Pt. IV-B, p.1494)

Amended by G.N., H.D., No. TPA. 1267/66114-XII, dated 10th August, 1967 (M.G.G., Pt. IV-B p. 2030).

Amended by G.N., H.D., No. TPA. 1266/65260-XII, dated 12th September, 1967 (M.G. Pt. IV-B, p. 2241).

Amended by G.N., H.D., No. TPA. 1267/9578 XII, dated 9th October, 1967 (M.G. Pt. IV-B, p. 2300).

Amended by G.N., H.D., No. TPA. 1267/54733-XII, dated 12th February, 1967 (M.G. Pt. IV-B, p. 2428)

Amended by G.N., H.D., No. TPA. 1267/68423-XII, dated 9th December 1967 (M.G. Pt. IV-B, p. 313).

Amended by G.N., H.D. No. TPA. 1268-P/1533-XII, dated 9th October, 1968 (M.G. Pt. IV-B, p. 1749)

Amended by G.N., H.D., No. TPA. 1268/46259-XII,dated 21st November, 1968 (M.G. Pt. IV-B, p. 2001).

Amended by G.N., H.D., No. TPA. 1267/68567-XII, dated 2nd January, 1969 (M.G. Pt. IV-B, p. 129).

Amended by G.N., H.D., No. TPA. 1267/65163-XII, dated 2nd April, 1969 (M.G. Pt. IV-B, p. 483).

Amended by G.N., H.D., No. TPA. 1261-P/2036-XII, dated 15th February, 1969 (M.G. Pt. IV-B, p. 288).

Amended by G.N., H.D., No. TPA. 1269-P/328-XII, dated 23rd April, 1969 (M.G. Pt. IV-B, p. 595).

Amended by G.N., H.D., No. TPA. 1268-G/498-XII, dated 11th August, 1969 (M.G. Pt. IV-B, p. 1261).

Amended by G.N., H.D. , No. TPA. 1269/30644-XII, dated 16th April, 1970 (M.G. Pt. IV-B, p. 609).

Amended by G.N., H.D. No. TPA 1268/63299-XII, dated 17th April, 1970 (M.G., Pt. IV-B, p. 624).

Amended by G.N., H.D., No. TPA. 1269/48945-XII, dated 20th April, 1970 (M.G. Pt. IV-B, p. 665).

In exercise of the powers conferred by section 21 of the Bombay Motor Vehicles (Taxation of Passengers) Act, 1958 (Born. LXVII of 1958), and in supersession of the Government Notifications, Home Department, men tioned below, the Government of Maharashtra hereby exempts the passen gers carried on or after the fifteenth day of September, 1966 by stage carriages from payment of only so much of the tax as is in excess of 5 per cent. of the inclusive amount of fares payable to the operators of stage carriages plying exclusively -

(i) within the municipal areas in any part of the State of Maharashtra and

1. No. TPA. 1063/72169-XII, dated the 23rd December, 1963.

2. No. TPA. 1264/44826-XII, dated the 6th November, 1964..

3. No. TPA. 1264/80822-XII, dated the 4th May, 1965.

4. No. TPA. 1265/9759-XII, dated the 8th June, 1965.

5. No. TPA. 1265/67398-XII dated the 14th January, 1966.

6. No. TPA. 1763/99056-XII, dated the 14th January, 1966.

7. No. TPA. 1763/67558-XII, dated the 19th February, 1966.

8. No. TPA. 1265/74308-XII, dated the 23rd February, 1966.

9. No. TPA. 1265/52476-XII, dated the 21st March, 1966.

10. No. TPA. 1265/G-6547-XII, dated the 5th March, 1966.

SCHEDULE

1. Hyderabad -Sholapur, (to be extended upto Pandharpur during Jatra)

2. Hyderabad-Osmanabad.

3. Hyderabad-Nanded via Nizamabad.

4. Hyderabad-Nagpur,

5. Hyderabad-Nanded via Nizamsagar.

G.N., H.D., No. TPA. 1271-XII-C, dated 15th September, 1971 (M.G., Pt. IV-B, 1455)

In exercise of the powers conferred by section 21 of the Bombay Motor Vehicles (Taxation of Passengers) Act, 1958 (Born. LXVII of 1958), the Government of Maharashtra, hereby with effect from the 15th day of July, 1971 exempt totally from payment of tax the passengers carried in stage carriages in the territories of the State of Maharashtra on the inter-State routes specified in the Schedule hereto appended.

SCHEDULE

Asifabad -Manikghar.

Nizamabad-Nanded via Narsi.

Boath-Kinwat.

No. TPA. 1289/10-TRA-3.- In exercise of the powers conferred by section 21 of the Bombay Motor Vehilces (Taxation of Passengers) Act, 1958 (Born. LXVII of 1958) and in supersession of Government Notification, Home Department, No. TPA 1276/11-XXXIV-TR, dated the 7th May 1976, as amended from time to time, the Government of Maharashtra hereby exempts the passengers carried by stage carriages from payment of only so much of the tax as is in excess of 3.5 per centum of the inclusive amount of fares payable to the operators of stage carriages plying exclusively :

(1) within the municipal areas in any part of the State of Maharashtra; and

(2) on the routes serving municipal and adjacent rural areas;

(a) upto a radius of 10 kilometers from the municipal limits in the case of towns having population less than one lakh;

(b) upto a radius of 15 kilometers from the municipal limits in the case of towns and cities having population between one lakh and five lakhs; and

(c) upto a radius of 20 kilometers from the municipal limits in the case of cities having population five lakhs and above.

Provided that the tax exemption shall not apply if the operations undertaken are beyond the limits prescribed above and that the tax at the rate of 17.5 per cent of the inclusive of amount of fares payable to the operators shall be levied for the entire distance.- M.G.G., Pt. IV-B, 1992, p. 17.

G.N., H.D., No. MTA. 1774-(b)27-XII-C, dated 24th September, 1974 (M.G., Pt. IV-B, p. 1137)

In exercise of the powers conferred by section 21 of the Bombay Motor Vehicles (Taxation of Passengers) Act, 1958 (Bom. LXVII of 1958), and in supersession of Government Notification, Home Department, No. MTA. 2668/15620 (b)-XII, dated the 27th August, 1970, the Government of Maharashtra hereby exempts passengers carried in tourist vehicles (omni buses) registered in any other State in India, being tourist vehicles in respect of which permits have been granted under sub-section (7) of section 63 of the Motor Vehicles Act, 1939, from the payment of tax payable under the said Bombay Motor Vehicles (Taxation of Passengers) Act, 1958, provided that similar reciprocal exemption is granted in such other State to passengers carried in tourist vehicles (omnibuses) registered in the State of Maharashtra and in respect of which similar permits have been granted by the State Transport Authority, Maharashtra State.

No. RTA. 1091/3/TRA-3, dt. 25.11.1992 (M.G.G., Pt. IV-B, 1992, p. 418).- The Government of Maharashtra has exempted on reciprocal basis, the tax payable under the provisions of the said Acts in respect of all motor vehicles and passengers carried in stage carriages, belonging to the Karnataka State Road Transport Corporation, Bangalore, covered by temporary or substantive permits and extending upto 20 kilometres measured along any motorable roads from the border of the State of Maharashtra subject to intimation to the State Transport Authority of Maharashtra.

No. RTA. 1088/12 (Part-II)/TRA-3, dt. 25.11.1992 (M.G.G., Pt. IV-B, 1992, p. 419).- The Government of Maharashtra has exempted on reciprocal basis, the tax payable under the provisions of the said Acts in respect of all motor vehicles and passengers carried in stage carriages belonging to Andhra Pradesh State Road Transport Corporation, Hyderabad covered by substantive or temporary permits which are registered in the State of Andhra Pradesh and extending upto 20 kilometres in border area within the State of Maharashtra subject to the countersignature by the State Transport Authoirty of Maharashtra. The Born. Motor Vehicles (Taxation of Passengers) Act, 1958 761 Maharashtra hereby exempts passengers carried in tourist vehicles (omni buses) registered in any other State in India, being tourist vehicles in respect of which permits have been granted under sub-section (7) of section 63 of the Motor Vehicles Act, 1939, from the payment of tax payable under the said Bombay Motor Vehicles (Taxation of Passengers) Act, 1958, provided that similar reciprocal exemption is granted in such other State to passengers carried in tourist vehicles (omnibuses) registered in the State of Maharashtra and in respect of which similar permits have been granted by the State Transport Authority, Maharashtra State.

No. RTA. 1091/3/TRA-3, dt. 25.11.1992 (M.G.G., Pt. IV-B, 1992, p. 418).- The Government of Maharashtra has exempted on reciprocal basis, the tax payable under the provisions of the said Acts in respect of all motor vehicles and passengers carried in stage carriages, belonging to the Karnataka State Road Transport Corporation, Bangalore, covered by temporary or substantive permits and extending upto 20 kilometres measured along any motorable roads from the border of the State of Maharashtra subject to intimation to the State Transport Authority of Maharashtra.

No. RTA. 1088/12 (Part-II)/TRA-3, dt. 25.11.1992 (M.G.G., Pt. IV-B, 1992, p. 419).- The Government of Maharashtra has exempted on reciprocal basis, the tax payable under the provisions of the said Acts in respect of all motor vehicles and passengers carried in stage carriages belonging to Andhra Pradesh State Road Transport Corporation, Hyderabad covered by substantive or temporary permits which are registered in the State of Andhra Pradesh and extending upto 20 kilometres in border area within the State of Maharashtra subject to the countersignature by the State Transport Authoirty of Maharashtra.

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1. These words were inserted by Mah. 37 of 1962, section 8.