Method of levy

(1) Save as otherwise provided by this Act, no passenger shall be allowed to travel by the owner in a motor vehicle unless he is issued a ticket in the prescribed form for the journey, denoting that the tax and surcharge has been paid: Provided that if a journey begins outside the State, the tax and surcharge shall become chargeable on entry within the State, in the prescribed manner. (2) Save as otherwise provided by this Act, no goods shall be allowed to be carried in a motor vehicle unless the person, in charge of the vehicle or a passenger, as the case may be, has in his possession a receipt in the prescribed form issued by the owner of the motor vehicle, showing the freight charged or the freight chargeable at the usual current rate and denoting, that the tax due under the Act has been paid.