State Act

The Himachal Pradesh Taxation (on Certain Goods Carried by Road) Act, 1999

4. 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[Explanation.- For the purpose of this Act, when any tax is paid by any person-in-charge of the goods during transport or carriage, such payment of tax shall be deemed to have been made by and on behalf of the person-in-charge of the mechanical vehicle or cart in or on which the goods are transported or carried.]