Section 5A(1) in The Punjab Passengers and Goods Taxation Act, 1952
(1)The State Government may having regard to the effective recovery of tax, require any person including company/firm, call centre, institution or organization, who has contracted any bus having seating capacity of more than twelve persons excluding the driver, for the purpose of carrying their employees/persons in or through the State of Haryana, to deduct the amount of tax payable under this Act by the owner of the bus in respect of the contract operations, from the payment, whether by cash, adjustment, credit to the account, recovery of dues or in any other manner, being made by him to the owner. The State Government may further require such person to keep such accounts and submit such returns at such intervals as may be prescribed to the prescribed authority.
