Company : Sol Infotech Pvt. Ltd. Website : www.courtkutchehry.com Punjab Passengers And Goods Taxation Rules, 1952 CONTENTS CHAPTER 1 :- Preliminary 1. Short Title 2. Definitions CHAPTER 2 :- Registration 3. Application For Registration 4. Grant Of Certificate Of Registration 5. Amendment Or Cancellation Of Certificate Of Registration CHAPTER 3 :- Table of Fares, Freight and Timings - Issues of tickets and Refunds 6. Supply Of Table Of Fares And Freight And Table Of Timings Of Arrival And Departure 7 . Sub. By Hr. Govt. Notification No. G. S. R. 35/P. A. 16/52/S. 22/Amd. 78, Dated 9.06.1978. [Passenger Tickets 8. Goods Receipts 8A. Places For Tax Collection Points 9. Sub. By S. O. No. 1, Dated 6.1.2003 For The Hearing "Method Of Payment Of Tax". [Rate Of Tax And Method Of Payment Of Tax 9A. Supply Of Stamps And Keeping Of Accounts 9B. Purchase Of Stamps 10. Defacement And Destruction Of Stamps 10A. Payment Of Tax Deducted At Source By Company/Firm, Call Center, Institution Or Organization 11. Calculation And Recovery Of Penalty Under Section 14 12. Sub. By Ibid. ["Procedure For The Refund Of The Value Of Unused Stamps Or Renewal Of Damaged Or Spoiled Stamps 13. Refund Of Excess Tax Paid CHAPTER 4 :- REGISTERS AND RETURNS 14. Register Of Passenger Ticket And Goods Receipts 15. Inspection Note Books 16. Account Of Stamps 16A. The Account Of Stamps In Form P. T. T CHAPTER 5 :- PAYMENT OF TAX OTHERWISE THAN BY STAMPS 17. Payments Of Tax By Owners Under Clause (Ii) Of Sub-Rule (1) Of Rule 9 17A. The Register In Form P. T. T. 8 18. Every Return Furnished Under Rule 17 19. All Payments Shall Be Made By Means 20. Challan Shall Be Filled Up In Quadruplicate CHAPTER 6 :- ASSESSMENT 21. Assessment 22. Notice Of Demand CHAPTER 7 :- APPEAL AND REVISION 23. Section 23 24. Section 24 25. Title 26. The Appeal May Be Summarily Rejected, If The Appellant Fails To Comply With Any Requirement Of Rule 25 27. Section 27 28. Revision 2 9 . Assessment Or Re-Assessment Of Tax And Rectification Of Clerical Or Arithmetical Mistake 30. Uniform Or Insignia Under Section 13(2) Punjab Passengers And Goods Taxation Rules, 1952 CHAPTER 1 Preliminary 1. Short Title :- These rules may be called the Punjab Passengers and Goods Taxation Rules, 1952. 2. Definitions :- In these rules, unless there is anything repugnant in the subject or context. - (a) `Act means the Punjab Passengers and Goods Taxation Act, 1952; (b) `Agent means a person authorized in writing by an owner to appear on his behalf before any officer empowered under the act to carry out the purposes of the Act being: (i) a relative of the owner; or (ii) a person in the regular and whole time employ of the owner; or (iii) a person who has been enrolled as a Chartered Accountant in t h e Register of Accounts maintained by the Union Government under the Auditors Certificate Rules, 1932, or has passed an Accountancy examination recognized in this behalf by the State Government; or (iv) A person who possesses a degree in commerce, law, economics o r banking including higher auditing conferred by any Indian University incorporated by law for the time being in force or any foreign University duly approved in this behalf by the State Government. (c) ["Assessing Authority" in respect of any owner means the officer incharge of the district or the Excise and Taxation Officer incharge of the circle within whose territorial jurisdiction of the owners place of business is situated or an officer not below the rank of an Assistant Excise and Taxation Officer directed by the Commissioner to exercise the powers of, and perform the duties and functions of, Assessing Authority. "] Explanation - Officer incharge means an Officer not below the rank of Excise and Taxation Officer. ( d ) `Assistant Excise and Taxation Officer means the person appointed by that designation by the State Government under section 7 of the Act to assist the Commissioner. (dd) "Deputy Excise and Taxation Commissioner" means the person appointed by that designated by the State Government under section 7 of Act, to assist the Commissioner. (e) `Excise and Taxation Officer means the person appointed by the that Designation by the State Government under section 7 of Act, to assist the Commissioner; (f) `form means the form appended to these rules; (g) `Free luggage allowance means the weight of the personal luggage allowed to be carried free of charge, in a stage carriage by a passenger travelling by that carriage; (h) `Goods Receipt means the receipt prepared by an owner of a motor vehicle in respect of the goods carried or transport by him; (hh) "Joint Excise and Taxation Commissioner" means the person appointed by that designation by the state government under section 7 of Act, to assist the Commissioner. (i) `Treasury means the Government Treasury or Sub-Treasury of a district or tehsil, as the case may be; (j) `month means a calendar month according to the British Calendar; (m) place of business in relation to an owner means the place in the state, where the account of business are kept and if there are more than one such places (hereinafter called the branches), such places as is nominated by him as his head office and if no such nomination is made by him, the branch which is nominated by the commissioner, as the head office. (n) `Section means a section of the Act; (p) `Stamp means the stamp issued by the Stage Government under rule 9; (q) `ticket means a ticket issued by an owner; (r) `year means a financial year; (s) `prescribed authority means for the purpose of - (i) Section 3, 5A, 6, 9, 11, 12 and 21, the Assessing Authority. (ii) Section 13, 13A and 14, an officer of the Excise and Taxation Department who is not below the rank of Taxation Inspector within his jurisdiction or any officer of any other department of the state Government authorized by the Commissioner in this behalf and within the jurisdiction as specified by the Commissioner". CHAPTER 2 Registration 3. Application For Registration :- (1) An application for registration under section 9 shall be - (a) made by the owner in form PTTI to Assessing Authority of the district concerned within fifeen days of the date of purchase his motor vehicle or the date of incurring the liability to pay the tax under the act, whichever is earlier. (b) signed by the owner. (c) Verified in the manner specified in the said form; and (d) accompanied by a treasury receipt of five rupees. (2) an owner who has been granted more than one type of permit as specified [in rule 58, of the Haryana Motor Vehicle Rules, 1993], shall make a separate application in respect of each such type of permit. Statutory Provision: Rule 58 (Forms of permits) of Haryana Motor Vehicles Rules, 1993 4. Grant Of Certificate Of Registration :- (1) The Assessing Authority shall after making such enquiry as he thinks fit and of being satisfied that the application has given all t h e required information correctly and that the application is otherwise in order, register the owner and grant him a certificate of registration in form PTT. 2. (2) If an owner owns more than one motor vehicle and has more than one place of business, he shall, on application be granted free of charge, a copy of the certificate of registration duly authenticated by the Assessing Authority for each additional place of business and for each motor vehicle covered by the certificate and the owners shall exhibit the same on a conspicuous part of each such place of business as well as on each motor vehicle. (3) (a) If a certificate of registration, granted under sub-rule (1) or duly authenticated copy thereof granted under sub-rule (2) is lost, the owner shall immediately report the fact to the Assessing Authority and the Assessing Authority, shall, on application made by such owner and accompanied by the treasury receipt of Rs. 1, grant him a duplicate certificate of registration or an authenticated copy thereof, as the case may be. (b) If the original certificate of registration granted under sub-rule (1) or a duly authenticated copy thereof granted, under sub-rule (2) has become defaced or illegible, the owner shall return to the Assessing Authority with an application for the grant of a duplicate copy of the certificate or an authenticated copy thereof, as the case may be, which shall be granted free of charge. (c) A duplicate certificate or an authenticated copy thereof granted under this sub-rule shall be clearly marked "Duplicate" in Red ink. 5. Amendment Or Cancellation Of Certificate Of Registration :- (1) if the owner - (a) sells or otherwise disposes of his business or such business or any part of such business or effects any other change in the ownership, name, style, location, nature or extent of such business, or (b) discontinues such business, he shall, within thirty days of such disposal, discontinuance or change, submit a report to that effect to the assessing authority, and if the owner is registered under the act, he shall apply in form PTT. 3 to the Assessing Authority for cancellation or amendment of the certificate of registration as the case may be. (2) (a) When the Assessing Authority received an application in the form PTT 3 under sub-rule (1) for the amendment of certificate of registration, he shall, after making such enquiry, if any, as he thinks fit, make necessary amendment in the certificate of registration. (b) When the assessing authority receives an application in the form PTT 3. for the cancellation of certificate of registration under sub-rule (1), or is otherwise satisfied that a certificate of registration should be cancelled, he shall after making such enquiry, as he thinks fit, cancel the registration certificate and it shall be deemed to have been cancelled and the liability to pay tax under the act deemed to have ceased with effect from the date specified by the Assessing Authority in this behalf. CHAPTER 3 Table of Fares, Freight and Timings - Issues of tickets and Refunds 6. Supply Of Table Of Fares And Freight And Table Of Timings Of Arrival And Departure :- (1) Every owner shall furnish to the Assessing Authority with his application under rule 3, and as often as he may be required to do so by it, a correct and complete table showing the actual Sub. by Hr. Govt. notification No. G. S. R. 61/P. A. 16/52/S. 22/Amd. 71, dated 9.06.1971. [rates of fare and freight chargeable for the carriage, of transport of passengers and goods fixed under the Sub. by SO No. 15, dated 14.03.2005 for the word "Motor Vehicle Act, 1939. "[Motor Vehicle Act, 1988], and the rules made there under, and in case of a stage-carriage, a table showing the timings of arrivals and departure of such vehicle, the free luggage allowance admissible to each passenger and the rate of freight per maund chargeable for any luggage in excess of the free luggage allowance. (2) Any alteration in the rate of freights or in the hours of arrival and departures or in the rate of free luggage allowance as furnished to the Assessing Authority under sub-rule (1) shall be communicated in writing by the owner to the Assessing Authority forthwith. 7. Sub. By Hr. Govt. Notification No. G. S. R. 35/P. A. 16/52/S. 22/Amd. 78, Dated 9.06.1978. [Passenger Tickets :- (1) A ticket, for the carriage of passenger and his luggage in excess of the free luggage allowance, shall be in form PTT 4. Provided that the State Government may generally or in any particular case by order in writing, allow the issue of tickets in any different form and payment of tax in different manner. (2) The tickets mentioned in sub-rule (i), shall be printed and bound in books of 100 tickets etch. Each ticket shall bear a serial number and the number of the ticket in various books be consecutive and in an ascending order. The ticket shall also bear the book number or series number. The last serial number shall go upto one lacs. Thereafter a fresh series shall be got printed under intimation to the Assessing Authority concerned. Where the tickets are issued denomination wise, the serial number, the book number or the series number shall be separate for each such denomination. (3) The ticket in form PTT-4 shall have a perforation between the foil and the counterfoil, unless a different pattern of tickets is allowed by the State Government under the proviso to sub-rule (1). (4) The tickets on a joint route shall bear separate serial number and book number or series number for Haryana portion of the journey and shall also bear conspicuously the words "Ticket for journey in Haryana" in English and in Hindi. (5) A season ticket shall be in form PTT-4-A. ] Sub. by G. S. R. 35, dated 24.3.78. 8. Goods Receipts :- (1) A receipt for the transport of goods, other than luggage carried by a passenger with him on a motor vehicle, shall be in form PTT-5. (2) The receipt referred to in sub-rule (1) shall be printed in quadruplicate and bound in books of 100 receipts each. Each receipt should bear a serial number and the number of the receipt in various books should be consecutive and in an ascending order. The serial number shall go up to 20,900. Thereafter a fresh series of books shall be got printed under intimation to the Assessing Authority concerned. The serial number on the books and receipts shall be printed. . . . . . . . . Inserted by SO No. 15, dated 14.3.2005. 8A. Places For Tax Collection Points :- (1) Keeping in view the potential and safeguard of Government revenue, Deputy Excise and Taxation Commissioner or District Transport Officer of a District shall send a list of places to the Commissioner where Tax Collection Points are required to be set up. (2) The Commissioner may, after making such enquiries as he may deem fit, allow the Deputy Excise and Taxation Commissioner or the District Transport Officer, as the case may be, the place(s) where Tax Collection Points could be set up. (3) Any Tax Collection Point may be removed or shifted from one place to another by the Deputy Excise and Taxation Commissioner or the District Transport Officer of the district with the approval of the Commissioner. 9. Sub. By S. O. No. 1, Dated 6.1.2003 For The Hearing "Method Of Payment Of Tax". [Rate Of Tax And Method Of Payment Of Tax :- (1) Tax shall be paid in one of the following manner:- (i) By stamping the ticket or receipt with an impressed, embossed, engraved or adhesive stamp (not already used) issued by the State Government for the purpose of the Act and denoting that the tax due has been paid. (ii) Where impressed, embossed engraved or adhesive stamps are not available or the commissioner so directs, the amount of tax payable shall be deposited by the owner in cash into the Government Treasury at such intervals and in such manner as laid down in rules. Provided that in the case of Sub. by GSR 61, dated 18.04.1973. [contract carriages, public carriers and private carriers] an owner may, at his option pay to the State Government the following lump sum per annum, in lieu of the tax chargeable on fare and freight:- Proviso omitted by S. O. No. 266, dated 6.12.2004 (w. e. f. 6.12.2004). [Proviso omitted] Entry1 to (iv-a) Scooter Rickshaw (Two Sub. for Rs. 1200/-per annum for purpose would be determined as per the authorized seating capacity indicated by manufacturer and excluding the driver seat. ] (v) Taxi, Station Wagon Rs. 544 Sub. by S. O. No. Public carriers or private carriers used for carrying goods not 41, dated 7.06.2005 exceeding their certified and registered load as per the Motor (w. e. f. 1.7.2005). [(vi) Vehicle Act, 1988 (59 of 1988), in or through the State of Haryana having gross vehicle weight. (a) Not exceeding 16.2 tonnes Rs. 4,000 per annum (b) Exceeding 16.2 tonnes but Rs. 5,600 per annum not exceeding 25 tonnes (c) Exceeding 25 tonnes Rs. 12,000 per annum (vii) Omitted vide SO No. 115, dated 1.10.2003. (viii) Clause VIII omitted by GSR 48 dated 5.07.1996. Sub. by GSR 80, dated Tractor with trolly holding Public Carrier Rs. 450/- 13.11.1986. [(x) Permit or private carrier permit (xi) Tempo Rickshaw with public carrier permit Rs. 610/ (Loading Tempo) Sub. by GSR 116, dated Scooter Rickshaw (Loading) Rs. 272/-26.09.1975. [(xii) (xiii) Motor Cycle Rickshaw (Loading) Rs. 340/-Clause xiv sub. by 1st Public carriers operating under the National Rs. 3500/- Amendment Rules, 1993 Permit scheme, registered under the Motor (w. e. f. 1.9.1993). [(xiv)Vehicle Act, 1988, in any of the States other than Haryana or in any of the Union Territories in India and [carrying goods not exceeding their certified and registered load as per Motor Vehicle Act 1988] in the State of Haryana. [Proviso Omitted] Explanation:-laden capacity in respect of a vehicle means the gross vehicle weight of the vehicle minus the unladen weight of the vehicle. Note:-This amendment shall not burden anybody for any additional tax over and above the tax already charged and no body shall be entitled to refund of any tax already paid upto the date of publication of this notification. ] Provided further that in the case of the stage carriages carrying passengers on route given below an owner may, at his option, pay to the State Government per annum per vehicle per return trip, the lump sum in lieu of tax chargeable on fare and freight subject to conditions specified against each:- Particular of route Amount (Rs. ) Conditions if any 1 2 3 Delhi-Narela via Piao- Sub. by 1st Amendment The rate of fare does Rule, 1996, dated not exceed Rs. [2.00] 5.7.1996. [3200.00] per passenger per single journey for the entire route. (2) Government may revise the lump sum rates mentioned in sub- rule (1) from time to time. Thereupon the owner of a public carrier, contract carriage of stage carriage, liable to pay tax in lump sum, will have the right to exercise his option afresh. Sub. rule 2A inserted by 2 Amendment Rule, 1994, dated 14.7.1994. [(2-A) Permit holders granted permit under the Haryana Government, Transport Department, Notification No. SO. 90/C. A. 59/88/S. 100/93, dated 3.11.1993 for 53/54 seater full body buses and 30 seater mini buses, shall pay lumpsum passenger tax on monthly basis to be calculated on a minimum of 200 kelometers per day operation and 50% assumed occupancy of the bus. The rate of lumpsum passenger tax per month shall be as under: Rs. Sub. for Rupees Rs. [16,000] Rs. [10,000] Proviso inserted by GSR 28, dated 30.04.1997. [Provided that, in case of a bus for which a permit has been granted after the 10day any month under the aforementioned notifications of the Transport department, the passenger tax on the bus shall be calculated for subsequent days for that month proportionately. ] Sub-rule 2B & 2C added vide SO No. 28, dated 21.04.2002. [(2B) Sub-Rule 2B, vide SO No. 95, dated 17.09.2002. [A permit holder granted permit for operating a 50-54 seater full body bus under the Haryana Government, Transport Department, Notification No. SO. 422/AT-1/C. A. 59/1988/S. (3)/100, dated the 19January, 2001, shall, in lieu of passenger tax, pay lump sum at the rate of Rs. 20,000/-per month with effect from 1st September, 2004. The lump sum for a month shall be payable in advance by the 20day of that month. ]: (2C) The Transport Co-operative Societies permit holders which were allotted route permits under the 1993-94 scheme and have been given extension of routes upto 24 kilometers, shall pay the lumpsum passengers tax per month at the following rates: 54 seater bus (excluding 52 seater bus (excluding 30 seater bus (excluding driver and conductor driver and conductor) driver and conductor) Sub. by SO No. 43, dated 13.06.2005. [The rates given in sub- rules (2B) and (2C) shall be applicable from the dates the Private Bus Service Scheme of 1993 and 2001 were respectively notified in Haryana under the Motor Vehicles Act, 1988 (59 of 1988). ] (2E) (i) Owner of a bus holding a stage carriage or a contract carriage permit for plying in the area of operation in the State specified below shall, in lieu of passenger tax, pay lump sum per month at the following rates: (a) in respect of bus plying within the Stage only or whose permit d o e s not require countersignatures of Delhi State Transport authorities - Sr. No. Type of busPassenger tax per month 1 Ordinary half-body bus (stage carriage Rs. 4,200/-only) 2 Ordinary full-body bus (stage carriage Rs. 7,000/-only) 3 Deluxe full-body bus Rs. 10,000/ 4 Air-conditioned full-body bus Rs. 12,000/ (b) in respect of Compressed Natural Gas bus plying on a route part of which lies in Delhi and whose permit is required to be countersigned by Delhi State Transport authorities - Sr. No. Type of busPassenger tax per month 1 Ordinary half-body bus (stage carriage Rs. 4,800/-only) 2 Ordinary full-body bus (stage carriage Rs. 8,000/-only) 3 Deluxe full-body bus Rs. 12,000/ 4 Air-conditioned full-body bus Rs. 15,000/ Area of Operation: (1) Faridabad: The area of operation shall, in addition to Faridabad Municipal Corporation are and Haryana Urban Development Authority sectors, include residential, commercial and industrial areas developed by authorized colonizers and developers and peripheral area up to the following places/villages: Titan Dhauj, Dayalpur, Kheri Mor, Prithla and Dayalpur. The buses can ply upto Delhi with permission of Delhi authorities. (2) Gurgaon: (I) The area of operation shall, in addition to Gurgaon Municipal Council area and Haryana Urban Development Authority sectors, include residential, commercial and industrial areas developed by authorized colonizers and developers and peripheral area upto the following places: Maruti Kunj (Alwar road), Dharuhera (Jaipur road) and Dhankot (Pataudi road). The buses can ply upto Delhi with permission of Delhi authorities. (ii) In case of a bus for which a permit has been granted after the 10day of any month, the lump sum for that month in respect of that bus shall be calculated proportionately for subsequent days of the month. (iii) In case of non-operation of a bus exceeding a continuous period of fifteen days for reasons beyond the control of the owner and where he deposits the permit, pro-rata relief shall be provided in payment of passenger tax but not relief shall be given for the period during which a bus remains impounded under any law in force. (iv) The owner shall pay lump sum within first twenty days of the month to which the payment relates by making deposit to the Government Treasury or by furnishing demand draft or pay order to the appropriate assessing authority drawn in its favour. Sub Rule 2F added by SO No. 21, dated 6.02.2006. [(2F) (i) The owner of an educational institution bus may, in lieu of the tax chargeable on fare and freight, pay lump sum month wise at the rate of Rs. 60/-per seat per month for nine months in a year. (ii) The lump sum shall be payable for the months of July to March in a year. (iii) The owner shall pay lump sum for a month within the first twenty days of the month to which the payment relates by making deposit into the Government treasury or by furnishing demand draft or pay order to the appropriate assessing authority drawn in its favour]. Sub. by GSR 33, dated 4.11.1974. [(3a) The owner who intends to exercise the option shall make an application in form PTT 1-A to the (i) Assessing Authority of the District in which he is registered under section 8 of the Act; or (ii) Officer incharge of any Sub. by SO No. 15, dated 14.03.2005 for the word "Sale Tax Check Barrier". [Tax Collection Point] set up by the State Government under sub-section (7) of section 37 of the Haryana General Sales Tax Act, 1973; on any day during the quarter immediately proceeding the quarter for which the tax is due. Provided that in the case of a motor vehicle purchased during the quarter, the application shall be made within fifteen days of the date of purchase. (b) (i) The Assessing Authority or the officer incharge of the Sub. by SO No. 15, dated 14.03.2005 for the words "Sale Tax Check Barrier". [Tax Collection Point] shall issue a permit in form PTT 2-A. (ii) The officer incharge of the Sub. by SO No. 15, dated 14.03.2005 for the word "Sale Tax Check Barrier". [Tax Collection Point] issuing a permit in form PTT. 2-A shall immediately inform the Assessing Authority concerned regarding the issue of the permit indicating its number and date. (c) The permit in form PTT-2A shall be kept on the motor vehicle and shall be produced for inspection on demand by an officer of the Excise and Taxation Department who is not below the rank of the Taxation Inspector. (d) Option once exercised shall remain in force till the Assessing Authority permits the owner to withdraw it. (e) The Assessing Authority may, without prejudice to any other action than may be warranted under the Act or these rules, cancel the option in case of defaults in regard to the payment of lump sum after affording the owner a reasonable opportunity of being heard. (4) The lump sum shall be deposited into the Government Treasury in case by the owner of a vehicle or paid by crossed cheque in favour of the appropriate assessing authority according to the provisions of Note 4 of rule 2.5 of the subsidiary treasury rules. The said sum shall be payable in equal quarterly installments within thirty days of the commencement of the quarter to which the payment relates and the assessing authority shall grant a clearance certificate in form PTT. 5-A in token of having recovered the tax. Rule 4A inserted by 2 Amendment Rules, 1994, dated 14.. 07.1994. [(4-A) The lump sum payment shall be deposited into the Government Treasury by the permit holder under the scheme of privatization of passenger road transport in accordance with the Haryana Government, Transport Department, Notification No. S. O. 90/C. A. 59/88/S. 100/93, dated 3.11.93, or paid by crossed cheque in favour of the appropriate assessing authority according to the provisions of note 4 to rule 2.5 of the subsidiary treasury rules. The said sum shall be payable in monthly installments within the first 20 days of the month to which the payment relates]. Sub Rule 4B inserted by SO No. 24, dated 11.02.2003 and omitted vide SO No. 174, dated 11.10.2004. [(4-B) Omitted vide S. O. No. 174, dated 11 October, 2004] (5) Where the owner of a vehicle, opting to pay tax in lump sum under the rule has not carried goods in vehicle for a complete calendar quarter and produces an order from the competent authority under the Punjab Motor Vehicle Taxation Act, 1924, that he has been exempted from the payment of tax for the said quarter, no tax shall be payable under this rule for that quarter. - Sub Rule 5A inserted by SO No. 174, dated 11.10.2004. [(5A) Where the owner of a bus opting to pay tax in lumpsum under this rule has not plied the bus for a complete calendar month, assessing authority after satisfying himself that the bus actually did not ply during the complete calendar month, may allow exemption from passenger tax for that month. ] - (6) The owner of vehicle, opting to pay tax in lump sum under this rule shall inform the assessing authority concerned as soon as the vehicle goes out of use, in case the vehicle is put on the road within the course of the quarter an intimation to that effect shall be sent to the assessing authority concerned Sub. by GSR 91, dated 19.07.1974. [within ten days of this event]. (7) (Omitted by GSR 133, dated 4.11.1974. Sub. by GSR 37, dated 12.04.1974. [(8) When an owner of a vehicles, who has opted to pay tax in lump sum under this rule. (a) deposits tax in a district other than the district in which he is registered under the Act, he shall intimate within a week of such deposit, complete particulars of deposit made in another district to the Excise and Taxation Officer of the district in which the owner of the vehicle is registered under the Act; (b) Pay tax at a Sub. by SO No. 15, dated 14.03.2005 for the word "Sale Tax Check Barrier". [Tax Collection Point] or on a high-way in the State to an Officer of the Excise and Taxation Department authorized under section 13 or 13-A or section 14 or 14-A the officer receiving the payment shall issue a receipt in form PTT. 18 in triplicate, the original copy of which shall be given to the owner of the Motor Vehicle. The first carbon copy of the receipt shall be sent to the Excise and Taxation Officer or the district in which the owner of the vehicle is registered under the Act and the second carbon copy be retained by him. ] Clause `c inserted by SO No. 113, dated 6.12.1993. [(c) Pay tax to Deputy General Manager, Hotel Rajhans, Surajkund or to Joint Director, Haryana Tourism Bureau, who have been appointed as taxing authorities, vide Haryana Government, Excise and Taxation Department, Notification No. S. O. 107/P. A. 52/S. 7/93, dated the 23November, 1993 in respect of contract, carriages point to Rajhans Hotel only. These officers receiving the payment shall issue a receipt in form PTT. 18 in triplicate, the original copy of which shall be given to the owner of the motor vehicle. The first carbon copy of the receipt shall be sent to the Deputy Excise and Taxation Commissioner of the district in which the owner of the vehicle is registered under the Act and the second carbon copy be retained by him. ] Sub Rule 9 added vide SO No. 43, dated 13.06.2005. [(9) (i) An owner of a motor vehicle registered under the Motor Vehicles Act, 1988 (59 of 1988), in any of the States other than the State of Haryana or in any of the Union Territories in India shall, at the time of entry into the State, produce the permit issued under the Motor Vehicles Act, 1988 (59 of 1988), for journey in or through the State, before an officer authorized under section 13 or section 13A or section 14 or section 14A of the Act, at the Tax Collection Point or in the office of District Transport Officer of the district of entry. (ii) The officer shall determined and charge the tax payable under the Act from the owner. (iii) The officer receiving the payment shall issue a receipt in form P. T. T. 18 (original copy) and return the permit to the owner. "] Note added in Sub Rule 9 of Rule 9 by SO No. 54, dated 22.05.2006. [Note. - This sub-rule shall not apply to the owners of the bus provided in section 5A of the Act. ] 9A. Supply Of Stamps And Keeping Of Accounts :- (1) The rules regarding the supply and keeping of accounts of non- judicial and court fee stamps contained in part 1 of the Punjab Stamp Rules, 1934 published in the Punjab Government Notification No. 998-E&S, dated the 14February, 1934 and as amended from time to time, shall apply mutates mutandis to the supply and keeping of accounts of the stamp except that for the purpose of rule 8 of the aforesaid rules, a counter part of the double lock register shall be maintained in from stereo A & T No. 105(e). (2) all accounts maintained about the supply and sale of stamps will be open to the inspection by an officer of Excise and Taxation Department not below the rank of Taxation Inspector. 9B. Purchase Of Stamps :- No person shall purchase any stamps excepts from the collector of the district in which the motor vehicle, in respect of which the stamps are to be purchased, is registered, or from any person holding a license in form PSR. I under the Punjab Stamps Rules, 1934 and duly authorized by the Collector to sell such stamps provided that: (j) nothing in this rule shall apply to any person purchasing such a stamp affixed to a ticket for the purpose of traveling in a public service vehicle; and (ii) When the ownership of a motor vehicle changes hands, it shall be lawful for the new owner, after giving notice to the Excise and Taxation Officer of the district in which his motor vehicle is registered to purchase from the former owner the stock of unused stamps in his possession. Sub. by GSR 35, dated 24.03.1978. 10. Defacement And Destruction Of Stamps :- (1) In case where tax is paid by stamps, the stamps shall be affixed on the ticket prescribed under rule 7 across the line of perforation in one direction only, so that the denomination of each stamp is easily readable, i. e. they do not overlap each other. The stamp shall not also be affixed in an inverted position. The stamp shall be defaced by tearing the ticket into two portion across the perforation in such a manner that each portion shall show the value of the stamp. The foil portion of ticket shall be given to the Passenger who shall retain it till the termination of the journey. The counterfoil portion shall be retained by the owner till a period of four years expires after the close of the year during which a ticket is issued. Provided that where assessment have been initiated by the Assessing Authority counterfoil portion shall be retained by the owner till the assessment is finalized or till the period of four years after the close of the year during which a ticket was issued, whichever is latter. (2) Where the State Government allows the use of tickets otherwise than in form PTT-4 it may by order in writing, prescribed separate manner in which stamp shall be defaced. (3) In case where tax is paid by stamps the stamp shall be affixed o n the receipt prescribed under rule 8 across the first line of perforation between the fixed counterfoil and the immediately adjoining portion of the receipt. It shall be defaced by tearing the last three portions of the receipt from the fixed counterfoil across the first line of the perforation in such a manner that half of it retained on the fixed counterfoil while the other half on that portion of the first foil which is to be retained by the driver and the two portion shall show the value of the stamps affixed. The Driver shall keep the first foil of the receipt with him as also the second foil which may be collected from him by the inspecting officer at any time. The third foil shall be handed over to the consigner. " Rule 10A inserted by SO No. 54, dated 22.05.2006. 10A. Payment Of Tax Deducted At Source By Company/Firm, Call Center, Institution Or Organization :- The amount of tax payable by company/firm, call center, institution or organization under sub-section (1) of section 5A shall be paid into the Government Treasury in challan in Form P. T. T. 9 separately for each owner within seven days of the close of the month in which it is deducted. (2) The challan in form P. T. T. 9 shall be filled in quadruplicate one copy (Part A) of the challan shall be retained by the Treasury Officer. One copy (Part B) shall be sent by the Treasury Officer to the District Transport Officer of the district and the other copies (Part C and Part D) shall be returned to the person making the payment, duly signed in proof of payment. Part C shall be given by the company/firm, call center, institution or organization to the owner concerned as a certificate of tax deduction and payment, who shall attach with his return. Part D shall be retained by the company/firm, call center, institution or organization. 11. Calculation And Recovery Of Penalty Under Section 14 :- (1) The penalty shall be calculated on the fare from the starting point of the journey of the defaulting passenger to the point of detection of default. (2) Sub. by GSR 133, dated 4.11.1974. [The prescribed authority shall recover the penalty from the defaulting passenger at the spot in cash and shall issue a receipt in form PTT 18 in triplicate, the original copy of which shall be given to the passenger concerned. The first carbon copy of the receipt shall be sent to the Excise and Taxation Officer of the district in which the owner of the vehicle is registered under the Act and the second carbon copy be retained by him. He shall also direct the owner of the motor vehicle to issue a regular ticket to the passenger from the point of detection to the point of termination on his journey. ( 3 ) The said officer shall render the amount of the penalty recovered by him within three day of the recovery to the Excise and Taxation Officer of the district concerned and the later shall deposit the same into the Treasury by the next working day. Sub. by GSR 91, dated 19.07.1974. [Provided that the Excise and Taxation Officers (Enforcement) or Excise and Taxation Officer of the district shall deposit the amount of penalty recovered by them or him from the ticket less travelers into the treasury within three days of their or his return to the headquarters. " Sub. by GSR 91, dated 17.07.1974. ["(4) The Excise and Taxation Officer (Enforcement) or Excise and Taxation Officer of the district shall maintain the account of the money received and deposited by them or him into the treasury in a register in form P. T. T. 19. 12. Sub. By Ibid. ["Procedure For The Refund Of The Value Of Unused Stamps Or Renewal Of Damaged Or Spoiled Stamps :- (1) Application for grant of refund or renewal of stamps shall be made personally by the registered owner or by registered post or through an agent to the Assessing Authority of the district where they were purchased and shall furnish the following information:- (i) Full name, surname (if any) [Fathers name] and residence of applicant and the name of the owner, if any, on whose behalf application is made. (ii) Description and the number of stamps. (iv) Date of purchase of stamps. (v) The place from where stamps were purchased. (vi) Manner in which stamps were spoiled or rendered unit for use. (vii) Whether the application is for refund or renewal. (viii) Date of application. (2) Application for refund or renewal shall be received and promptly dealt within the office of the Assessing Authority under the supervision of the Head Clerk. (3) The application shall be entered in the Register in form P. T. T. 13. The clerk concerned shall examine the application in order to see that (a) the application is in the proper form. (b) the stamps are genuine. (c) If the value of the stamps tendered for refund or renewal is Rs. 100 or above, the actual purchase of the stamp is verified from the register of the person authorized to sell stamps. If the Clerk concerned finds that the application is incomplete or the stamps for which a refund is claimed or which are required to be renewed, or not enclosed with it, it shall be returned promptly to the applicant after obtaining the orders of the Assessing Authority through the Head Clerk with the objection recorded on it. If the Clerk concerned finds that the application is in order and the papers are complete he shall after carefully examining the grounds of the application, record a note whether he considers the claim to be admissible, and if so, he shall submit the case alongwith the register in form P. T. T. 13 after completing columns I to II. He shall also prepare and submit with the case a refund renewal statement in form P. T. T. 13, P. T. T. 14 or 15/16 and enter (both in words and figures) the amount of the refund or of the fresh stamps admissible. (4) The Head Clerk shall carefully check the application and the relevant papers submitted to him and satisfy himself that the various checks prescribed for examining the application and instruction for filling up the register and the refund/renewal statement, referred to in sub-rule 3 above, have been duly observed. He shall also see that the rules and orders in this behalf contained in other relevant Manuals, Codes, or Acts and other orders issued from time to time are strictly complied with. He shall then record his opinion as to the admissibility of the claim and it finds the claims to be in order, he will sign the refund/renewal statement and fill up columns 12 to 15 of the register and than submit the case with relevant papers to the Assessing Authority. (5) The Assessing Authority shall satisfy himself that the claim is admissible. He may require the applicant to make an oral deposition on oath solemn affirmation or to file an affidavit setting forth the circumstances in which the claim has arisen and may also, if he deems fit, call for evidence in support of such deposition or affidavit. If he is satisfied that the claim is in order in all respects he shall check the register and the refund/renewal statement with the relevant stamps, and see that the amount of refund/fresh stamps to be granted issued a correctly entered both in the register and the refund/renewal statement in such a way that no gap is left to enable the amount to be altered. He shall then have the stamps burn in his presence and record the following certificate on the file. Stamps of the value of Rs. (both in words and figures) burnt in my presence. Date Assessing Authority, District. I f the stamp received are in good condition and fit for re-issue, they shall not be burnt, but sent to the treasury Officer with a memorandum in duplicate in form P. T. T. 17. The Assessing Authority shall then sign the refund/renewal statement and fill up columns 16 and 17 of the register and return the case to the Head Clerk. (6) The Head Clerk shall then arrange to hand over in his presence the refund or renewal statement to the applicant or his or her agent taking his or her acknowledgement in column 18 of the register. He shall then set his initial in column 19 in token of his having done so. When the amount of the refund does not exceed Rs. 100 the money may be remitted to the applicant by postal money order at his or her expenses in accordance with the rules contained in the note to article 198(c) of the Civil Account Code, Volume-I. (7) If the Assessing Authority decided that the refund/renewal is not admissible he shall record his reasons for refused and return the papers to the Head Clerk. The latter shall return the application will stamps to the applicant in the manner laid in sub-rule (6) above. If the Assessing Authority calls for further evidence in support of the application, memo shall be issued to the applicant giving full particulars of the documents required to be furnished. (8) After an order has been passed by the Assessing Authority sanctioning the claim or calling for further evidence in support of the application if the refund/renewal statement is not taken or further evidence required is not furnished by the applicant within one year (or 3 years in case the claim exceed Rs. 5 in value) of the date of such order, the application with stamps and refund/renewal statement shall be destroyed under the order and in the presence of the Assessing Authority and the fact noted in column 21 of the register in form P. T. T. 13. 13. Refund Of Excess Tax Paid :- (1) An application from an owner for refund of excess tax paid shall be made to the Sub. by GSR 133, dated 4.11.1974. [ Assessing Authority] and shall clearly and briefly specify the grounds on which the refund is claimed. (2) When the Sub. by ibid. [ Assessing Authority] is satisfied that a refund is due, he shall record and order sanctioning refund and communicate the order to the applicant. (3) Inserted by Ibid. [(3) When an order directing the refund of any amount has been made the Assessing Authority shall, if the owner desires in writing for payment in cash, issue to him a refund order for such amount in form S. T. T. 34 (appended to the sub treasury rules). (4) If the owner desires adjustment of the amount refundable to him against any amount, subsequently payable by him the Assessing Authority shall issue a refund adjustment order in form P. T. T. 22 authorising the owner to deduct the sum to be refunded to him from the amount payable in respect of any period following that in respect of which the refund adjustment order is issued. The refund adjustment order shall be made in duplicate, one copy of which shall be issued to the owner and the other shall be retained by the Assessing Authority and placed on the personal file of the owner. (5) In support of any claim for deduction, the owner shall attach a copy of the refund adjustment order to the challan showing the credit into the treasury of the amount in respect of the period of periods following that in which the refund adjustment order was issued or for any amount determined to be payable by him subsequently. (6) After allowing deduction, under sub-rule (5) the Assessing Authority shall cause the refund adjustment order to be cancelled. The own copy of the refund adjustment order shall also be cancelled. " CHAPTER 4 REGISTERS AND RETURNS 14. Register Of Passenger Ticket And Goods Receipts :- (1) Every owner shall maintain an account of passenger tickets and goods receipts got printed by him for being used in the booking offices and on vehicles. In register in form P. T. T. 21 showing in part A and B thereof the passenger tickets and goods receipt received in stock and those issued by him from time to time. Separate registers shall be maintained for each category of passenger tickets and goods receipts. (2) The register referred to in sub-rule (1) shall be got authenticated by the owner from the Assessing Authority before bringing it into use and shall be surrendered to the aforesaid authority within a period of ten days of the date on which it is completely written up. 15. Inspection Note Books :- Every owner shall maintain or cause to be maintained (in each office/booking office and on each vehicle an Inspection Note Book which shall on demand, be produced before an inspecting officer for recording of remarks by the said officer. The book shall be in form P. T. T. 6 and the owner shall get it authenticated by the Assessing Authority before bringing it into use, the one already in use shall be surrendered to the Assessing Authority. 16. Account Of Stamps :- Every owner shall maintain a daily account of the Transport stamps in form P. T. T. 7 and shall furnish to the Assessing Authority monthly abstract of such account in Form P. T. T. 7A within ten days of the close of the month to which such abstract relates, and such abstract shall be signed by the owner or any person duly authorized by him in this behalf. 16A. The Account Of Stamps In Form P. T. T :- referred to rule 16 shall be paged and marked from one end to the other and shall be got authenticated by the owner from the Assessing Authority concerned before being brought into use and the owner shall surrender the same to the aforesaid authority within a period of ten days of the date when it is completely written up. A certificate giving the number of pages contained in the register shall be recorded at its end by the Assessing Authority. CHAPTER 5 PAYMENT OF TAX OTHERWISE THAN BY STAMPS 17. Payments Of Tax By Owners Under Clause (Ii) Of Sub- Rule (1) Of Rule 9 :- (1) Every owner who pays tax under clause (ii) of sub-rule (1) of rule 9 shall maintain with each vehicle a register in Form P. T. T. 8 and entries in this register shall be made for each trip separately: Provided that in the case of Government owned vehicle, entries in the way bills shall be construed as maintained in Form as provided in this sub-rule. Provided further that the owners of private service vehicles and contract carriages except those who pay tax in lump sum shall maintain on their vehicles a register in Form P. T. T. 20. (2) The tax collected/payable shall be deposited by the owner with the treasury within 7 days of the close of the month to which the payment relates. ( 3 ) Every owner other than that who pays tax in lump sum, required to pay tax under clause (i) or clause (ii) of sub-rule (1) of rule 9, shall submit to the appropriate assessing authority a return in Form P. T. T. 8-A for a month within 10 days of the close of the month: Provided that incase of private service vehicles and contract carriages the return shall be in Form P. T. T. 20-A. " 17A. The Register In Form P. T. T. 8 :- referred to in rule 17 shall be paged and marked form one end to the other and it shall be got authenticated by the owner from the Assessing Authority concerned before being brought into use and the owner shall surrender the same to aforesaid authority within a period of ten days of the date when it is completely written up. A certificate giving the number of pages contained in the register shall be recorded at its end by the Assessing Authority before its use. 18. Every Return Furnished Under Rule 17 :- shall be accompanied by a treasury receipt showing the amount of tax paid by the owner into the treasury. 19. All Payments Shall Be Made By Means :- of challan in Form P. T. T. 9. Challan Forms shall be obtainable free of charge at the office of the Assessing Authority. 20. Challan Shall Be Filled Up In Quadruplicate :- One copy of the Challan shall be retained by the treasury, one copy shall be sent by the Treasury Officer to the Assessing Authority and the other two copies shall be returned to the owner, duly signed in proof of payment. One copy thereof shall be attached to the monthly return required to be furnished in Form P. T. T. 8. As under rule 17(3) and the other copy shall be retained by the owner for his record: CHAPTER 6 ASSESSMENT 21. Assessment :- (I) When tax is paid under Amended by GSR 133, dated 4.11.1974. [clause (i) and (ii) of sub-rule (i) of rule 9] if the Assessing Authority is satisfied without requiring the presence of the owner or the production by him of an evidence that the returns furnished under rule 17(3) in respect of any period are correct and completer it (may at and time during the year and shall at the close of the year) or after the closure of business. If it take place during the year, assess the amount of tax due form the owner on the basis of such returns. (ii) If at the close of the year or at any time during the year, the Assessing Authority without requiring the presence of an owner of the production of evidence by him is not satisfied with the returns furnished or the tax paid in respect or any period, by him, it shall serve on such owner, a notice in Form P. T. T. 10, requiring him on date and at a place be furnished therein, either to attend in person or to produce or cause to be produced any evidence on which such owner may reply in support of such returns. (iii) On the day specified in the notice or as soon afterwards as may be, the Assessing Authority after hearing such evidence as the owner may produce and such other evidence as the Assessing Authority, may require on specified points shall assess the amount of tax due from the owner. 22. Notice Of Demand :- If any sum is payable by an owner under the act or these rules, the Assessing Authority shall serve a notice in Sub. by GSR 91, dated 19.07.1974. [Form P. T. T. 11 along with a copy of the order] and shall also fix date not less than 15 days from the date of service, by which the owner shall furnish the receipted challan in proof of such payment. CHAPTER 7 APPEAL AND REVISION 23. Section 23 :- An appeal against an order passed under the Act or these rules shall lie to the Sub. by GSR 112, dated 11.11.1980. [Joint Excise and Taxation Commissioner. 24. Section 24 :- A memorandum of appeal may be presented to the appellate authority by the applicant, or his agent, or it may be sent to the appellate authority by registered post. 25. Title :- (1) The memorandum of appeal shall bear court fee of the value of three rupees and it shall contain the following particulars: (a) the date of the order appealed against; (b) the name and designation of the office who passes the order and; (c) the grounds of appeal briefly but clearly set out. (2) It shall be accompanied by a certified copy of the order appealed against; (3) Sub. by GSR 133, dated 4.11.1974. [It shall be endorsed by the appellant or his agent that the facts set out in the memorandum are true to the best of his knowledge and belief. " (4) It shall be signed by the applicant or his agent. 26. The Appeal May Be Summarily Rejected, If The Appellant Fails To Comply With Any Requirement Of Rule 25 :- 27. Section 27 :- If the appellate authority does not reject the appeal summarily it shall fix a date for its hearing. The appeal shall be decided after notice to the Assessing Authority concerned and after considering any representation that may be made by it and after giving an opportunity to the appellant and such other persons as in the opinion of the appellate authority may directly be interested in the result of the appeal of being heard in person or by a duly authorized agent. The Appellate Authority may before deciding the appeal itself hold such further enquiry or direct to be held by the authority against whose decision the appeal has been preferred as may appear necessary to the said appellate authority. 28. Revision :- The provisions of rules 25 and 26 shall apply mutatis mutandis to every application for revision. 29. Assessment Or Re-Assessment Of Tax And Rectification Of Clerical Or Arithmetical Mistake :- If in consequence of definite information which has come into his possession, the appellate Assessing Authority discovers that an owner has been under-assessed or has escaped assessment for any year, or tax less than the amount of tax due has been levied in the form of stamps through inadvertence, error or misconstruction or otherwise, the Assessing Authority may, to which it pertains, send a notice to the owner in form P. T. T. 10/P. T. T. 12 and after making such enquiry as he consider necessary and after giving the owner an opportunity of being heard proceed to assess or re-assess, as the case may be, and recover the tax payable by him. 30. Uniform Or Insignia Under Section 13(2) :- The insignia to be worn by the authorities under section 13 of the Act shall be a metallic monogram worn on the (left) shoulder in the following forms:-