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 has been paid: Provided that if a journey begins outside the State, the tax 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 - (a) motor vehicle other than a private carrier unless the person incharge 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, showing the freight charged; (b) private carrier unless the person incharge of the vehicle has in his possession a declaration in the prescribed form issued by the owner, and denoting that the tax due under this Act has been paid.