Omni Bus - All India - Collection of tax.

The Transport Commissioner, Chennai has issued instructions recently regarding collection of tax for All India Tourist omni bus.

Already there are several circulars and this recent instructions are nothing but the repeat of the same. Especially circular no. 44/2001 and 39/2004 relates to this.

44/2001 is a circular which carried the judgement copy of the High court which upheld the G O Ms. 1122 dated 10.7.92.

39/2004 is a circular which deals with the modalities of collection of tax for All India Omni bus.

The modalities contemplated in the circular are.

1. The tax should be paid at the border check post of the Transport Department only.

2. No advance payment should be made.

3. If the tax is not paid at the border check post but collected enroute by the Motor vehicles Inspector then the tax and the 100% penalty amount has to be collected. For eg if the tax is collected for 7 days then 1/10th tax and the equal amount of penalty has to be collected. But if the tax is collected at the border check post, the actual tax alone will do.

In other words it means that the vehicle has entered without payment of tax from check post to the place of check and for that 100% penalty is payable.

Transport Commissioner has reiterated the above in his latest instructions in A4/556/2010 dated 22.2.2010.