Section 17 in The Punjab Passengers and Goods Taxation Rules, 1952
17. Payment of tax by owner under sub-rule (ii) of Rule 9.
(1)Every owner who pays tax under sub-rule (ii) of Rule 9 shall maintain with each vehicle a register in form PTT 8 and entries in this register shall be made for each trip separately :[Provided that in the case of Government owned vehicles, entries in the pay bills shall be construed as maintained in form as provided in this sub-rule] [Added by Punjab Government Notification No. 594-E&T-56/3110, dated 17th October, 1956.] :[Provided further that the owners of contract carriages paying tax in cash, except those who pay tax in lumpsum, shall maintain on their vehicles a register in Form PTT 20] [Substituted vide Punjab Government Notification No. 4616-E&T (II)- 58/3885, dated 26th December, 1958.].(2)The tax collected shall be deposited by the owner with the Treasury within 7 days of the close of the month during which the tax has been collected.(3)Every owner shall within 10 days of the close of the month to which such payment relates, submit to the Assessing Authority a return in form PTT 8-A.[17A. - The register in form PTT 8 referred to in Rule 17 shall be paged and marked from one end to the other and it shall be got authenticated by the owner from the Assessing Authority concerned before being brought into use and the owner shall surrender the same to the aforesaid authority within a period of ten days of the date when it is completely written up. A certificate giving the number of pages contained in the register shall be recorded at its end by the Assessing Authority before its use.] [Added by Haryana Government Notification No. GSR 98/PA.16/52/S.22/Amd./70, dated 20th August, 1970.]
