Amendment status not verified — confirm the current text below against the official source.
Save as otherwise provided by this Act, no owner shall allow a passenger to travel or goods to be carried in a taxable vehicle unless a ticket or receipt, as the case may be, is issued by him in the pre- scribed form to denote that the tax has been paid. Levy of Tax. Payment of tax. Evidence of pay- ment of tax. Ex-51 /1988 - 5 - EXPLANATION : If a journey begins outside the State the tax shall become chargeable on entry into the State in the prescribed manner.