The Jammu and Kashmir Motor Vehicles Taxation Act, 1957
The Jammu and Kashmir Motor Vehicles Taxation Act, 1957
This Act establishes and regulates the system for taxing motor vehicles operating on public roads throughout the State of Jammu and Kashmir. It applies to all registered vehicle owners who use public infrastructure, mandating that they pay periodic taxes based on the type and usage of their vehicles as specified by government notifications. The legislation provides for various payment schedules, such as quarterly or annual contributions, and includes provisions for a lifetime tax option for personalized vehicles. Ultimately, these taxes generate necessary revenue to support state-funded transportation infrastructure, road maintenance, and public safety initiatives.
- 1. Short title, extent and commencement
- 2. Definitions
- 3. Imposition of a tax on motor vehicles
- 3-A. Levy of life time tax on personalised vehicles
- 4. Payment of tax and issue of token
- 4-A. Declaration by persons keeping vehicles for use
- 4-B. Payment of additional tax
- 5. Bar of imposition of tax by any local body
- 6. Carriage of token on vehicle and duty to stop it on demand by Police Officer
- 7. Penalty for failure to pay tax
- 7-A. Period specified for payment of tax
- 8. Recovery of tax as an arrear of land revenue
- 9. Exemptions
- 10. Appeal
- 11. Trial of offences and procedure in certain cases
- 11-A. Compounding of offences
- 12. Power of Government to make rules
- SCHEDULE I. SCHEDULE I [See section 3 (2)]
- SCHEDULE II. SCHEDULE II [See section 4 (c)]
- Schedule. Taxation Rates
PDF: pending for this language.