Section 6(1) in The Punjab Passengers and Goods Taxation Rules, 1952
(1)Every owner shall furnish to the Assessing Authority with his application under Rule 3, and as often as he may be required to do so by it, a correct and complete table showing the actual rates of fares and freights chargeable for the carriage of transport of passengers and goods fixed under Motor Vehicles Act, 1988, and the rules made thereunder, and in the case of a stage-carriage, a table showing the timings of arrivals and departure of such vehicle, the free luggage allowance admissible to each passenger and the rate of freight per maund chargeable for any luggage in excess of the free luggage allowance.
