Mode of payment of tax

The tax payable under this Act shall be paid by every person-in-charge of the mechanical vehicle, or cart in or on which the goods are carried or the 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.