Punjab Roadways Cannot Deprive Himachal Pradesh Govt of Passenger Tax, Interest on Delayed Payment: HP HC

The Himachal Pradesh High Court ruled that Punjab Roadways must pay passenger tax and interest on delayed payments for buses operating in Himachal Pradesh. The court emphasized that buses plying in the state's territory are liable for passenger tax under the Himachal Pradesh Passengers and Goods Taxation Act. The issue arose when Punjab Roadways delayed tax payments, claiming exemption under inter-state agreements. The court clarified that such exemptions do not override the obligation to pay taxes for operations within Himachal Pradesh. The judgment ensures that state laws regarding passenger tax are uniformly applied, preventing any state from depriving another of its rightful revenue.