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[Section Index]

The Finance Act, 1973

( ACT NO. XI OF 1973 )

Toll on Motor Vehicles Carrying Goods by Road on Freights
13. (1) Notwithstanding anything contained in the Motor Vehicles Tax Act, 1932 (Beng. I of 1932), during the period from the 1st day of July, 1973 to the 30th day of June, 1974 (both days inclusive) there shall be levied and collected a toll on every motor vehicle carrying goods by roads on freights according to the rates specified below, namely:-

Description of Motor Vehicles

Rate of toll


(i)      Motor vehicles of registered goods carrying capacity not exceeding 3 tons.

Taka 150 annually.

(ii)     Motor vehicles of registered goods carrying capacity exceeding 3 tons but not exceeding 5 tons.

Taka 500 annually.

(iii)    Motor vehicles of any registered goods carrying capacity exceeding 5 tons.

Taka 700 annually.



Explanation.-For the purpose of levying the toll, less than half of a ton shall be ignored and half of a ton or above shall be treated as one ton.


            (2) The toll shall be payable by the owner of the motor vehicle.

            (3) The Government may make rules regulating the procedure for the assessment, collection and payment of the toll and any other matter incidental to its levy.

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Ministry of Law, Justice and Parliamentary Affairs