cover image: Government of India  Ministry of Transport. Report of the Motor Vehicle Taxation Enquiry Committee 1950

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Government of India Ministry of Transport. Report of the Motor Vehicle Taxation Enquiry Committee 1950

1950

The Government of India after consulting the State Governments and the Transport Advisory Council had decided the time had come to appoint a Committee to collect all available data on motor vehicle taxation in India and to advise on the lines legisltion should take under Entry 35 of the Concurrent List of the Seventh Schedule of the Constitution of India. [...] In 1930 therefore on the advice of the Road Development Committee and with the ready consent of the associations representing the motor vehicle user the Centre decided to impose as already mentioned a two anna tax on motor spirithe proceeds of which were to be applied solely under a Resolution of the legislature for the purpose of road development. [...] If the principle enunciated by the 1924-25 Taxation Enquiry Committee be accepted that at least the division of the proceeds of taxation ought to be related to the functions to be performed by the several administrations there would appear to be room for a re-examination of the present taxation system or at least the basis of contribution by the centre towards expenditure on road development. [...] The effects of tariffs are not measurable merely by the ratio any partcular tariff bears to the value of the commodity imported but by the impact of the tariff burden itself (considered as an unrequited burden) on the user of the commodity. [...] The Committee consider that at the present time a high rate of taxation of motor vehicles and the commodities required for their maintenance and working might be justified consistently with the objective of providing the public with cheap and efficient transport only if that portion of the proceeds of the main taxes representing the difference between the luxury and ordinary revenue element is mad
commerce industry
Pages
235
Published in
India
SARF Document ID
sarf.145545
Segment Pages Author Actions
Cover
i-i unknown view
Frontmatter
i-x unknown view
Chapter I—Introductory
1-4 unknown view
Chapter II—A Survey of the Existing Taxes Paid by the Motor Vehicle User in India
5-28 unknown view
Chapter III—Inland Transport Co-Ordination and Regulation
29-44 unknown view
Chapter IV—Other Cognate Matters
45-56 unknown view
Chapter V—The Present Position in Respect to Road Maintenance and Development in India
57-66 unknown view
Chapter VI—Taxation of Motor Transport in Foreign Countries
67-86 unknown view
Chapter VII—Recommendations : Inland Transport Policy
87-96 unknown view
Chapter VIII—Recommendations: Motor Vehicle Taxation
97-126 unknown view
Chapter IX—Summary Of The Committee’s Conclusions and Recommendations
127-136 unknown view
Appendix
137-224 unknown view

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