Section 67(8) in The Police Enhanced Penalties Ordinance, 2005
(8)No dealer or any other person, including a carrier of goods or agent of a transporter or booking agency acting on behalf of a dealer, shall take delivery of , or transport, from any vehicle or other conveyance, station ,airport, or any other place, whether of a similar nature or otherwise, any consignment of goods, the sale of which is taxable under the Act, except in accordance with such conditions, as may be prescribed, with a view to ensuring that there is no evasion of tax.
