section 5
Bar of imposition of tax by any local body
The Jammu and Kashmir Motor Vehicles Taxation Act, 1957Tax195720 sections
Statutory text
(1) Notwithstanding anything to the contrary contained in any other law or enactment for the time being in force, no local body shall impose or collect any tax on a motor vehicle : Provided that nothing in this section shall be deemed to affect the powers of a local body to impose or collect any tax on a motor vehicle in respect of a period prior to the date of the coming into force of this Act :
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