Section 5(2) in The Punjab Passengers and Goods Taxation Act, 1952
(2)[ Save as otherwise provided by this Act, no goods shall be allowed to be carried in a -(a)motor vehicle other than a private carrier unless the person incharge of the vehicle or a passenger, as the case may be, has in his possession a receipt in the prescribed form issued by the owner, showing the freight charged;(b)private carrier unless the person incharge of the vehicle has in his possession a declaration in the prescribed form issued by the owner,and denoting that the tax due under this Act has been paid.] [Substituted by Haryana Act 5 of 1973.]
