Vidhi Codex

The Jammu and Kashmir Motor Spirit and Diesel Oil (Taxation of Sales) Act, 2005

The Jammu and Kashmir Motor Spirit and Diesel Oil (Taxation of Sales) Act, 2005

Tax200536 sections

This Act provides the legal framework for the taxation of motor spirit and diesel oil sales within the Union Territory of Jammu and Kashmir. It mandates that any person or entity dealing in these fuels must obtain a valid license and pay taxes on sales at rates specified by the government. The law empowers authorities to regulate fuel trade, set up check posts to prevent tax evasion, and impose penalties for non-compliance or unauthorized sales. For the ordinary citizen, this ensures that fuel distribution is regulated, and the government collects necessary revenue from fuel commerce to fund public infrastructure and services.

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

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