Section 3(3) in The Punjab Passengers and Goods Taxation Act, 1952
(3)[ When passengers and goods are carried by a motor vehicle on a joint route, the tax shall be payable in respect of the fare or freight for the distance covered within the State at the rate laid down in this section .Explanation. - For the purposes of this sub-section, "Joint route" shall mean a route which lies partly in the State of Haryana and partly in some other State or Union Territory.] [Substituted by Haryana Act 5 of 1973.]
