Skip to main content

THE JAMMU AND KASHMIR PASSENGERS TAXATION ACT, 1963

Jammu and Kashmir

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

Act number
12 of 1963
Department
Trasnport
Enacted
27 Mar 1963
In force from
27 Mar 1963

Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.

33 sections

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