Section 18(13) in Haryana Tax on Entry of Goods Into Local Areas Act, 2008
(13)Except in accordance with such conditions, as may be prescribed, with a view to ensuring that there is no evasion of tax imposed by or under this Act -(a)no driver or person incharge of a goods carrier or any person incharge of a place of loading or unloading of goods, other than a post office, shall accept any consignment of goods for transport or give delivery of any consignment of such goods, other than personal luggage or goods for personal consumption;(b)no importer or any person including a carrier of goods acting on behalf of an importer shall, take delivery of, or transport from any station of transport of goods, bus stand or any other station or place of loading or unloading of goods, airport or any other place, whether of similar nature or otherwise other than a post office, any consignment of goods referred to above.
