The Jammu and Kashmir Passengers Taxation Act, 1963
The Jammu and Kashmir Passengers Taxation Act, 1963
Tax196333 sections
This Act regulates the taxation of fares for passengers traveling by motor vehicles within the State of Jammu and Kashmir. It applies to the owners of public service vehicles and the passengers they carry, requiring the collection of a tax on every fare paid. The tax is calculated as a percentage of the fare, with a maximum limit set by the government. The legislation ensures that the government receives revenue from passenger transport services and mandates that owners issue tickets proving tax payment before allowing travel. It also provides for the payment of excess tax collected and allows for lump sum payment options for vehicle owners.
- 1. Short title, extent and commencement.
- 2. Definitions.
- 3. Levy of tax.
- 3-A. Payment of tax in lump.
- 3-B. Excess amount of tax collected to be paid to Government.
- 4. Method of collection of tax.
- 5. Method of levy.
- 6. Keeping of accounts and submission of returns.
- 7. Authorities under the Act.
- 8. Registration of owner.
- 9. Grant of registration certificate.
- 10. Exemptions.
- 11. Supply of time table and table of fares and freights.
- 12. Arrears of tax to be recovered as arrears of land revenue.
- 12-A. Interest on delay in payment of tax etc.
- 13. Power of entry and inspections.
- 14. Power to seize licence.
- 15. Production of tickets.
- 16. Appeals.
- 16-A. Appeals to the Tribunal.
- 16-B. Application of Limitation Act.
- 16-C. Powers of the Tribunal.
- 16-D. Statement of case to High Court.
- 17. Revisions.
- 17-A. Penalties imposable.
- 18. Offences and penalties.
- 19. Power to compound offences.
- 19-A. Immunity from penalty and interest in certain cases.
- 20. Bar of proceedings.
- 21. Exclusion of jurisdiction of Civil Courts.
- 22. Refunds.
- 22-A. Rectification of mistake.
- 23. Power to make rules.
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