Section 5(1) in The Punjab Passengers and Goods Taxation Act, 1952
(1)Save as otherwise provided by this Act, no passenger shall be allowed to travel by the owner in a motor vehicle unless he is issued a ticket in the prescribed form for the journey, denoting that the tax has been paid:Provided that if a journey begins outside the State, the tax shall become chargeable on entry within the State, in the prescribed manner.
