FAQ's on Passenger Goods Tax

1. What is passenger and goods Tax ?

2. Who is liable to pay such tax under the passenger & goods tax ?

3. Which is a good vehicle ?

4. What is a passenger vehicle ?

5. What is a public service vehicle ?

6. What is a private service vehicle.

7. How is the passenger tax charged from passenger vehicle ? Is there a classification of vehicles for such purpose ?

8. How the classification of passenger vehicles have been done and what are the lump su charges payable by such vehicle?

9. What about tax on passenger vehicles where sitting capacity exceeds?

10. Who is contract carriage?

11. Who is called a passenger?

12. Is there any other levy also apart from passenger tax under the act?

13. Is there provision to pay goods tax in lump-sum or it has to be paid on actual freight basis?

14. What are the lump sum rate of goods tax?

15. When the owner of motor vehicle become registrable under the PGT Act?

16. What are the requirement are to be fulfilled  for registration certificate under the P.G.T.Act ?

17. What main particulars are required to be mentioned in the application form i.e. PGT- 1 ?

18. What is the period and date of payment of passenger tax ?

19. What is the period and date of payment of lumpsum goods tax ?

20. What if the tax is not paid by due date  ?

21. What is the rate of interest?

22. What is the legal remedy available if a person is aggrieved by any order of the Assessing Authority ?

23. To whom appeal to be preferred?

24. Can arrears of tax etc. be recovered under land revenue Act ?

25. When can a motor vehicle be detained?