Section 5 in The Punjab Passengers and Goods Taxation Act, 1952
5. Method of levy.
(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, denoting that the tax has been paid:Provided that if a journey begins outside the State, the tax shall become chargeable on entry within the State, in the prescribed manner.(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.]
