The Jammu and Kashmir Passengers Taxation Act, 1963

Preamble

Code PASSENGERS TAXATION ACT, 1963 (Act No. XII of 1963) THE JAMMU AND KASHMIR PASSENGERS TAXATION ACT, 1963 (Act No. XII of 1963) CONTENTS Preamble SECTION. SECTION. 1. Short title, extent and com- mencement. 12. Arrears of tax to be recovered as arrears of land revenue. 2. Definitions. 3. Levy of tax. 3-A. Payment of tax in lump 13. Power of entry and inspections. Power to seize licence. Production of tickets. 4. Method of collection of tax. 16. Appeals. 5. Method of levy. 17. Revisions. 17-A. Penalties imposable. 18. Offences and penalities. 19. Power to compound offences. 20. Bar of proceedings. 21. Exclusion of jurisdiction of Civil Courts. 10. Exemptions. 11. Supply of time table and table of 22. fares and freights. Refunds. 22-A. Rectification of mistake. Ingwer ofy in payment of tax etc. 3-B. Excess amount of tax collected to be paid to Government. 6. Keeping of accounts and sub- mission of returns. 7. Authorities under the Act. 8 Registration of owner. 9. Grant of registration certificate. Amendments made after (2009) Edition by Act No .- 1. X of 2018. IndiaCode THE JAMMU AND KASHMIR PASSENGERS TAXATION ACT, 1963 (Act No. XII of 1963) [Received the assent of the Sadar-i-Riyasat on 27th March, 1963 and published in Government Gazette dated 27th March, 1963 (Extra.)]. An Act to provide for levying a tax on passengers carried by road in motor vehicles. Be it enacted by the Jammu and Kashmir State Legislature in the Four- teenth Year of the Republic of India as follows :-

Sections

Type to filter. 20 sections.

1. 1Short title, extent and commencement
2. 2Definitions
3. 3
4. 4
5. 5
6. 6Keeping of accounts, 4[submission of returns and assessment]
7. 8Registration of owner
8. 9Grant of registration certificate
9. 10Exemptions
10. 11Supply of time table and table of fares and freights
11. 12
12. 13Power of entry and inspections
13. 14Power to seize licence
14. 15Production of tickets
15. 18Offences and 1 [prosecution]
16. 19Power to compound offences
17. 20Bar of proceedings
18. 21Exclusion of jurisdiction of Civil Courts
19. 22Refunds
20. 23Power to make rules