For the purpose of the Notification "fair weather
route" means a route along a road which is motorable
only during fair weather seasons or a route along
a road which is not wholly maintained by the Roads
and Buildings Department or a local authority
or any Devasthanam
Provided that in respect of reserve Stage Carriage
or a spare bus (by whatever name called) of an
Operator, the tax payable shall be @Rs.205/- for
every passenger which the vehicle is permitted
to carry, if the taxes for the corresponding period
in respect of all his regular Stage Carriages
covered by valid permit have been paid irrespective
of the stoppage or otherwise of the vehicles.
Provided further that the condition of payment
of tax for all his regular Stage Carriages contemplated
under the above proviso shall not be insisted
upon in so far as they relate to fair weather
routes subject to the condition that the spare
bus shall not operate on the fair weather route
on which the route buses are under stoppage.
Provided also that the portion of the route travels
along a road not maintained by the Roads and Buildings
Department or Local Authority or any Devasthanam
or a path or track which is not a road shall be
excluded for the calculation of the levy of
the tax on Stage Carriages plying on a fair weather
route.