Section 14B(11) in Punjab General Sales Tax Act, 1948
(11)No dealer or any person including a carrier of goods or agent of a transport company or booking agency acting on behalf of a dealer, shall take delivery of, or transport, from any vessel, station, airport or any other place, whether of similar nature or otherwise any consignment of goods other than personal luggage or goods for personal consumption, the sale or purchase of which is taxable under this Act, except in accordance with such conditions as may be prescribed with a view to ensuring that there is no evasion of the tax imposed by or under this Act :Provided that no place which is rail head or post office shall be so notified by the State Government.[Omitted] [Explanation (1) below sub-section (11) of Section 14-B omitted by Punjab Act 1 of 1994 dated 21.1.1994 w.e.f. 29.9.1993 old explanation (1) reads as - 'In this section the expression 'goods vehicle' has the same meaning as is assigned to it in clause (6) of section 2 of the Motor Vehicles Act, 1939, but does not include road transport plying in collaboration with rail transport'.][Explanation] [Explanation (2) renumbered as Explanation.] - For purposes of sub-section 7 service of notice on the representative of the owner or the driver or other person incharge of the goods vehicle or vessel shall be deemed to be a valid service on the owner of the goods.
