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THE JAMMU AND KASHMIR MOTOR SPIRIT AND DIESEL OIL(TAXATION OF SALES) ACT, 2005 (1948 A.D.)

Jammu and Kashmir

An Act to provide for the levy of 2tax and cess on the retail sale of 1Motor Spirit and Diesel Oil.

Act number
5 of 2005
Department
Trasnport
Enacted
6 Nov 2005
In force from
6 Nov 2005

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.

36 sections

  1. Section 1Short title and commencement.
  2. Section 2Definitions.
  3. Section 3Levy of Tax.
  4. Section 3-ALevy of cess
  5. Section 3-BOmitted
  6. Section 4Recovery of taxes as arrears of land revenue.
  7. Section 5Power to determine certain questions.
  8. Section 6No person to trade without a licence.
  9. Section 7Grant of licence.
  10. Section 8Suspension or cancellation and restoration of a licence.
  11. Section 9Imposition of penalty.
  12. Section 9-AInterest on delay in payment of tax etc.
  13. Section 10Punishment for unauthorised sale.
  14. Section 10-APower to set up check posts and road barriers.
  15. Section 11Issue of warrants.
  16. Section 12Searches how made.
  17. Section 13Procedure for arrest without warrant.
  18. Section 14Duty of certain persons to report offences, etc.
  19. Section 15Power of investigation.
  20. Section 16Offences to be bailable.
  21. Section 17Punishment for vexatious search or arrest.
  22. Section 18Punishment for vexatious delay.
  23. Section 19Power to compound offences.
  24. Section 20Powers.
  25. Section 21Protection of persons action in good faith and limitation of suits and prosecution.
  26. Section 22Appeals.
  27. Section 22-AAppeals to the Tribunal.
  28. Section 22-BRevision.
  29. Section 22-CApplication of Limitation Act.
  30. Section 22-DPowers of the Tribunal.
  31. Section 22-EStatement of case to the High Court.
  32. Section 23Review.
  33. Section 23-ARefunds.
  34. Section 23-BPowers of Commissioner.
  35. Section 24Power to make rules.
  36. Section 25Delegation of powers by Government.