Levy of tax

Tax196324 of 21 sections available

Statutory text

(1) There shall be charged and paid to the Government a tax on all fares in respect of passengers carried by motor vehicles, at such rate not exceeding the value of the fare as may be notified by the Government from time to time in this behalf subject to a maximum of such rate as may be notified in case the amount of tax being calculated to lower rupee. Explanation.--When passengers are carried by a motor vehicle and no fare has been charged, the tax shall be levied and paid as if such passengers were carried at the normal rate prevalent.
(2) Where any fare charged is a lump sum paid by a person on account of a season ticket or as subscription or contribution for any privilege, right or facility which is combined with the right of such person being carried by a motor vehicle without any further payment or at a reduced charge, the tax shall be levied on the amount of such lump sum or on such amount as appears to the prescribed authority to be fair and equitable having regard to the fare fixed by a competent authority under the [Jammu and Kashmir Motor Vehicles Act, Svt. 1958].

Study data processing for this section.

Some statutory text is still being prepared for this language version.

PDF: pending for this language.