Section 5(1) in Himachal Pradesh Passengers and Goods Taxation Act, 1955
(1)Save as otherwise provided by this Act no passenger shall be allowed to travel by the owner in a motor vehicle unless he is issued a ticket in the prescribed form for the journey, noting that the [tax and surcharge] [Substituted vide Act No. 1 of 1978.] has been paid:Provided that if a journey being outside the State, the [tax and surcharge] [Substituted vide Act No. 1 of 1978.] shall become chargeable on entry within the State, in the prescribed manner.
