 the railway passenger fares bill, 1957(as introducbd in lok sabha)  the railway passenger fares bill, 1957 (as introduced in lok sabba) a billto provide for the levy of a tax on railway fares be it enacted by parliament in the eighth year of the republic of india as follows:-1 this act may be called the railway passenger fares act, 1957 short title 2 in this act, unless the context otherwise requires,-deftdldou s (a) 'fare' means the total amount of all charges of whatever nature payable by a passenger or gr9up of passengers, and includes-(i) haulage charges for supply of carriages of particular types; (ii) empty haulage charges on tourist cars and salood8; 10 (iii) charges for pilot engines; and (iv) charges for dining cars attached to special trains; but does not include-(i) the tax payable under this act; is (ii) terminal taxes, pilgrim taxes and tolls on bridges; (iii) reservation charges; and (iv) hire, detention and stabling charges in respect of pauenger traffic booked in reserved carriages and special trains; 20 (b) 'passenger' means any person travelling on a railway in any description or class of train or carriage on payment of his fare, whether at full rates or at concessional rates; (c) 'railway' and 'railway administration' have the meanings respectively assigned to them in the indian railways act, 1890 9 01' 1890 ltyj of ta 3 (1) subject to the provisions of this act, there shall be levied ~tenpr and collected on fares paid by passengers carried by any railway 5 in india, whether by itself or in conjunction with any other mode of transport or in conjunction with railways in any adjacent country, a tax at the rate specified in that behalf in the schedule (2) the tax levied under sulhection (1) shall be collected by the railway administration as an addition to the fares, and the railway 10 admjnistration shall have all the powers and remedies for the recovery thereof· as though the same were a rate or fare which the railway administration is empowered to levy under the indian railways act, 1890 9 of 1890 ruin for 4 in computing the tax payable under this act, the following is ~_ rules shall apply, namely:-iciiioi' fuel rule i-the tax leviable shall, wherever necessary, be rounded oft to the nearest naya paisa, fractions of half-a-naya patisa and over being counted as one, and less than half being disregarded rule 2-in the case of return tickets, the rate of tax shall be 20 based on the distance for a single journey rule 3-in the case of tickets issued from or to out-agencies or city booking oftlces, the tax shall be leviable only in respect of the fare at~ributable to the actual journey by railway rule 4-the amount of the tax for any distance shall, wherever 25 necessary, be so adjusted that the aggregate amount of the fare and tax for such distance is not less than the aggregate amount of the fare and tax for any lesser distance in any case power t c:scmpt 5 the central government may, by notification in the oftlcial gazette and for reasons to be specified therein, exempt, either in 30 whole or in part and either absolutely or subject to such conditions as it may specify, any passengers or class of passengers from the tax leviable under this act power to 8 (1) the central government may, by notification in the make rule ofticia1 gazette, make rules to carry out the purposes of this act 3s (2) in particular, and without prejudice to the generality of the foregoing power, rules so made may,-(a) i regulate the collection by or on behalf of the railway administratioll of the tax levied under this act, and provide for the authority to which, and the time and manner ill which, ~ the tax shall be paid; (b) prescribe the fonn of the returns to be submitted by any authority collecting the tax and the particulars to be 5 contained therein and the manner in which it is to be verified (3) in making any rules under this section, the central government may direct that a breach thereof shall be punishable with fine which may extend to one thousand rupees for each such breach | decription                                    | of    | traffic               ||------------------------------------------------|-------|-----------------------|| rate                                           |       |                       || of                                             |       |                       || tgz                                            |       |                       || 1                                             |       |                       || passengers travelling by railway for distances |       |                       || up                                             |       |                       || to                                             |       |                       || 30                                             |       |                       || miles (inclusive)                              |       |                       || 5%                                             |       |                       || of                                             |       |                       || fare                                          |       |                       || 2                                             |       |                       || passengers travelling by railway for distances |       |                       || from                                           |       |                       || 31                                             |       |                       || miles to                                       |       |                       || 500                                            |       |                       || miles (inclusive)                              |       |                       || 15%                                            |       |                       || of                                             |       |                       || fare                                          |       |                       || 3                                             |       |                       || passengers travelling                          | by    | railway for distances || over                                           |       |                       || 500                                            |       |                       || miles                                         |       |                       || 10%                                            |       |                       || of                                             |       |                       || fare                                          |       |                       || 4:                                            |       |                       || pasaengers travelling on mileage coupons       |       |                       || 12,%                                           |       |                       || of the                                         |       |                       || cost                                           |       |                       || of                                             | the   | ceupodl              || nil                                            |       |                       || 5                                             |       |                       || passengers travelling on season tickets        |       |                       | statement of objects and reasonsthe object of this bill is to impose a tax on fares payable by passengers travelling by railway under article 269(1) of the constitution, the proceeds of the tax less the portion attributable to union territories shall be assigned to the states concerned the principles of such distribution will have to be formulated by parliament by law nzw dblhi; the 15th may 1917 t t krishnamachari  memorandum regarding delegated legislationin the case of railways administered by companies, it is necessary to regulate the collection of taxes under this law by means of rules made by the central government the tax may also have to be collected by other authorities on behalf of the railways clause 6, therefore, authorises the central government to make rules providing for the regulation of the collection of taxes, the authority to which the taxes so collected may be paid, the form in which returns should be made and the like the rule-making power is of a normal character  billto provide for the levy of a tax on railway fares the president has, in pursuance of clause (i) of article ii7 and clause (i) of article 274 of the constitution of india, recommended to lok sabha, the introduction of the bill m n kaul, s~cretary (shri t t krishnamachari, minister of finance) 