Chapter II Chapter II

Amendments to the Jammu and Kashmir Excise Act, Samvat 1958

Amendments to the Jammu and Kashmir General Sales Tax Act, 1962

Amendment of section 48-A Act XL of Samvat 1958.—In section 48-A of the Jammu and Kashmir Excise Act, Samvat 1958 (hereinafter in this Chapter referred to as ‘the principal Act’) for the words “one year and with fine which may extend to one thousand rupees”, the words “two years but shall not be less than one year and with fine which may extend to seven thousand rupees but shall not be less than three thousand rupees” shall be substituted.

Amendment of section 48-B Act XL of Samvat 1958.—In section 48-B of the principal Act, for the words “six months and with fine which may extend to one thousand rupees”, the words “one year but shall not be less than three months and with fine which may extend to three thousand rupees but shall not be less than one thousand rupees” shall be substituted.