The Jammu and Kashmir Passenger Taxation Act, 1963
The Jammu and Kashmir Passenger Taxation Act, 1963
The Jammu and Kashmir Passenger Taxation Act, 1963, establishes a legal framework for the levy and collection of taxes on fares paid by passengers traveling in motor vehicles within the state. It mandates that vehicle owners are responsible for collecting this tax, issuing valid tickets to passengers, and remitting the collected funds to the government. The Act provides options for lump-sum tax payments, outlines procedures for tax assessment, and grants authorities powers to inspect vehicles and seize documents to prevent tax evasion. It also defines penalties for non-compliance, establishes appeal mechanisms, and bars civil courts from interfering in matters specifically assigned to the tax authorities.
- 2. Definitions
- 3. Levy of tax
- 3A. Payment of tax in lump
- 3B. Provided that nothing contained in this section shall apply to an owner owning more than one motor vehicle unless he exercises such option in respect of all such vehicles liable to tax.
- 4. Method of collection of tax
- 5. Method of levy
- 6. Keeping of accounts, submission of returns and assessment
- 10. Exemptions
- 11. Supply of time table and table of fares and freights
- 12. Recovery of arrears of tax and on demand
- 12A. Interest on delay in payment of tax etc
- 13. Power of entry and inspections
- 14. Power to seize licence
- 15. Production of tickets
- 16. In case of his failure to pay the penal fare, it shall be recoverable from the driver of the vehicle provided that he allowed the passenger to travel without a ticket.
- 17. Revisions
- 17A. Penalties imposable
- 18. Offences and penalties
- 19. Power to compound offences
- 20. Bar of proceedings
- 21. No suit shall lie against any person authorised under this Act in respect of anything done or purported to have been done in good faith under this Act or rules made thereunder.
- 22. Refunds
- 22A. The Assessing authority shall, in the prescribed manner, refund to a registered owner, as in this behalf, any amount of tax paid by such owner in excess of the amount due from him under this Act.
- 23. Power to make rules
Some statutory text is still being prepared for this language version.
PDF: pending for this language.