PPGT Act 5

Section 5 · Method of levy

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(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.

(2)

[ Save as otherwise provided by this Act, no goods shall be allowed to be carried in a -

(a)

motor vehicle other than a private carrier unless the person incharge of the vehicle or a passenger, as the case may be, has in his possession a receipt in the prescribed form issued by the owner, showing the freight charged;

(b)

private carrier unless the person incharge of the vehicle has in his possession a declaration in the prescribed form issued by the owner,
and denoting that the tax due under this Act has been paid.] [Substituted by Haryana Act 5 of 1973.]

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