PASSENGERS AND GOODS TAAATON [1404 ¢ FD. ACE XVI, — Pb. Act XVI PASSENGER AND GOODS TAXATION 614 THE PUNJAB PASSENGERS AND GOODS TAXATION ACT, 1952, ENGERS AN

68 PASSENGERS AND GOODS TAAATON [1404 ¢ FD. ACE XVI, 1Provided further that in case of contract carriages Government may accept a lump sum in licu of the tay 1Provided further that in case o the Government may accept a lump sum in licu of the tay chareeable on fare in the manner prescribed]. the Government may accept a lump sum in licu of chareeable on fare in the manner prescribed]. 5, eng (1) Save as otherwise provided by this Act, no hall be allowed to travel by the owner in a motor 5, (1) Save as otherwise provided passenger shall be allowed to travel by the owner in a motor vehicle unless he is issued a ticket in the prescribed form passenger shall be allowed to travel by the owner in a motor vehicle unless he is issued a ticket in the prescribed form journey, denoting that the tax has been paid: vehicle unless he is issued a ticket in the prescribed fo for the journey, denoting that the tax has been paid: Provided that if a journey begins outside the State, the shall become chargeable on entry within the State, Provided that if a journey begins outside the tax shall become chargeable on entry within the State, in the prescribed manner. tax shall become chargeabl in the prescribed manner. Save as otherwise provided by this Act, no goods Keeping of ac- counts and sub 6. t (1) Anowner may be required to keep such accounts submit such returns at such intervals and to such Keeping of counts and furs. n ac- 6. (1) Anowner may be required to keep such accounts sub-and to submit such returns at such intervals and to such authority as may be prescribed. counts furs. d sub-and to submit such returns at su nr authority as may be prescribed.

Section 68