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Bar News Acts League

The Jammu and Kashmir Passengers Taxation Act, 1963

Act ID: 1963

The Jammu and Kashmir Passengers Taxation Act, 1963

"An Act to provide for levying a tax on passengers carried by road in motor vehicles."

Table of Contents

33 Sections

Ch.

Sections

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

The Jammu and Kashmir Passengers Taxation Act, 1963

Act ID: 1963

The Jammu and Kashmir Passengers Taxation Act, 1963

"An Act to provide for levying a tax on passengers carried by road in motor vehicles."

Table of Contents

33 Sections

Ch.

Sections

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