10 July 2014
It would be decided on the nature of contract. If contract is made for providing vehicle on rent then Sec. 194-I(a) would applicable if contract is made for providing services related to transport then Sec. 194C will applicable. In general practice if vehicle hired on rent then its maintenance, fuel, driver / conductor’s salary is to be borne by the occupant / lessee and owner get fixed monthly amount. In case of Transport contract the owner / proprietor get fixed monthly amount but he is also supposed to incurred cost for maintenance, fuel, driver / conductor’s salary etc.
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