Section 12(15) in Haryana Tax on Luxuries Act, 1994
(15)Except in accordance with such conditions, as may be prescribed with a view to ensuring that there is no evasion of tax imposed by or under this Act,-(a)no driver or person-in-charge of a goods carrier or any person-in-charge of a place of loading or unloading of goods, other than a post office, shall accept any consignment of tobacco for transport or give delivery of any consignment of such tobacco;(b)no dealer or any person-in-clouding a carrier of goods acting on behalf of a dealer, shall take delivery of, or transport from any station of transport of goods, bus stand or any other station or place of loading or unloading of goods, airport or any other place, whether of similar nature or otherwise other than a post office, any consignment of tobacco referred to above.
