" Pursuant to the above section, as amended in 1981, and the newly inserted section 3 A of the Act which conferred power on it to raise the rates of tax under the Act with effect from October 1, 1980, the State Government issued the following Notification on March 19, 1981: "DEPARTMENT OF TRANSPORT NOTlFICATION The 19th March, 1981 No. S.O. 15/P.A. 4/24/S 3/Amd/81 In exercise of the powers conferred by sub section (1) of section 3 read with section 3 A of the Punjab Motor Vehicles Taxation Act, 1924 (Punjab Act No. 4 1924) and all other powers enabling him in this behalf, the Governor of Punjab is pleased to make the following amendment in the schedule appended to the Punjab Government, Transport Department Notification No. S.O./50/P.A 4/24/S. 3/71 dated 10th November, 1971 with effect from the 1st October, 1980 namely: 1014 AMENDMENT In the said schedule, against serial No. 5 for item (i) and entries relating thereto, the following item and entries shall be substituted, namely: "(1) Stage carriages for hire Rs.500 per seat and used for the transport subject to a of passengers, excluding maximum of the driver and conductor.