Section 4A(1) in Himachal Pradesh Passengers and Goods Taxation Act, 1955
(1)Notwithstanding anything to the contrary contained in sub-section (2) of section 3-B, a person selling or causing or authorizing to cause dispatch of goods for transport and duly authorized by the State Government, by notification, shall in the prescribed manner, collect the amount of tax payable under section 3-B from the person-in-charge or the driver of the motor vehicle, as the case may be, in or on which goods are to be transported and the person making such collection shall, in the prescribed manner, make payment of the same into the Government treasury.
