Amendment status not verified — confirm the current text below against the official source.
The words ―or animal‖ omitted vide H.P. Act No. 3 of 2002. 8 THE HIMACHAL PRADESH TAXATION (ON CERTAIN GOODS CARRIED BY ROAD) ACT, 1999 (3) The 1[persons specified in sub-section (2)] shall keep with him the receipt in the prescribed form showing the tax paid by him under section 4 in respect of the goods being carried by him and produce on demand such receipt before an officer-in-charge of a check-post or barrier or any other officer not below the rank of an Excise and Taxation Inspector checking such mechanical vehicle 2[xxxxxxxxxx] or cart at any other place. (4) If the 3[person specified in sub-section (2)] fails to produce the receipt as required under sub-section (3), the officer-in-charge of the check- post or barrier or any other officer referred to in sub-section (3), as the case may be, shall recover the tax at the place of inspection or check-post or barrier and issue him the receipt in the prescribed form. (5) If the goods on which the tax is payable under this Act are passing through the check-post or the barrier falling first in the course of transit within the State, the 4[person specified in sub-section (2)] may pay the tax at such check-post or the barrier and obtain a receipt, in the prescribed form, against such payment.