JAMMU AND KASHMIR PASSENGERS TAXATION ACT, 1963

The JAMMU AND KASHMIR PASSENGERS TAXATION ACT, 1963

Act ID:	196312
Act Number:	12
Enactment Date:	1963-03-27
Act Year:	1963
Short Title:	The JAMMU AND KASHMIR PASSENGERS TAXATION ACT, 1963
Long Title:	An Act to provide for levying a tax on passengers carried by road in motor vehicles.
Department:	Department of Trasnport
Enforcement Date:	27-03-1963
Type:	STATE
Location:	Jammu and Kashmir

Title	Files

Title	Files

Title	Files

Title	Files


Section 1. Short title, extent and commencement.
Section 2. Definitions.
Section 3. Levy of tax.
Section 3-A. Payment of tax in lump.
Section 3-B. Excess amount of tax collected to be paid to Government.
Section 4. Method of collection of tax.
Section 5. Method of levy.
Section 6. Keeping of accounts and submission of returns.
Section 7. Authorities under the Act.
Section 8. Registration of owner.
Section 9. Grant of registration certificate.
Section 10. Exemptions.
Section 11. Supply of time table and table of fares and freights.
Section 12. Arrears of tax to be recovered as arrears of land revenue.
Section 12-A. Interest on delay in payment of tax etc.
Section 13. Power of entry and inspections.
Section 14. Power to seize licence.
Section 15. Production of tickets.
Section 16. Appeals.
Section 16-A. Appeals to the Tribunal.
Section 16-B. Application of Limitation Act.
Section 16-C. Powers of the Tribunal.
Section 16-D. Statement of case to High Court.
Section 17. Revisions.
Section 17-A. Penalties imposable.
Section 18. Offences and penalties.
Section 19. Power to compound offences.
Section 19-A. Immunity from penalty and interest in certain cases.
Section 20. Bar of proceedings.
Section 21. Exclusion of jurisdiction of Civil Courts.
Section 22. Refunds.
Section 22-A. Rectification of mistake.
Section 23. Power to make rules.