Amendment status not verified — confirm the current text below against the official source.
Mode of payment of tax.- The tax payable under this Act shall be paid by every person-in-charge of the mechanical vehicle, 4[or cart] in or on which the goods are carried or the 5[person-in-charge of the goods during transport of carriage] in the prescribed manner, into the Government treasury or State Bank of India or to the taxing authority of the district through which the goods are carried subject to the condition that such authority shall issue him a receipt in the prescribed form, in token of having received the amount specified therein. 1 Substituted for the words ―cart, animal and human agency or any other means,‖ vide H.P. Act No. 3 of 2002. 2 Substituted for the words ―except railways and airways‖ vide H.P. Act No. 13 of