Jammu and Kashmir Passengers Taxation Act, 1963

No: 12 Dated: Mar, 27 1963

THE JAMMU AND KASHMIR PASSENGERS TAXATION ACT, 1963

(Act No. XII of 1963)

    An Act to provide for levying a tax on passengers carried by road in motor vehicles.

Be it enacted by the Jammu and Kashmir State Legislature in the Fourteenth Year of the Republic of India as follows :-

1. Short title, extent and commencement. - (1) This Act may be called the Jammu and Kashmir Passengers Taxation Act, 1963.

(2) It shall extend to the whole of the State of Jammu and Kashmir.

(3) It shall come into force on such date as the Government may, by notification, appoint.

2. Definitions. - In this Act, unless the context otherwise requires,-

(a) "appellate authority" means an authority appointed by the Government for the purposes of this Act; and

(aa) "business" means the business of carrying passengers by motor vehicles;

(b) "Commissioner" means any person appointed by the Government to exercise functions of the Commissioner under this Act;

(c) "fare" includes sums payable for a season ticket or in respect of the hire of a contract carriage;

(d) "motor vehicle" means a public service vehicle as defined in the the Motor Vehicles Act, 1988 (Central Act 59 of 1988);

(e) "owner" means the owner of a motor vehicle in respect of which a permit has been granted-or countersigned under the provisions of the the Motor Vehicles Act, 1988 (Central Act 59 of 1988), and includes-

(i) the holder of a permit in respect of such vehicle;

(ii) any person for the time being in charge of such vehicle;

(iii) any person responsible for the management of the place of business of such owner; and

(iv) the Government;

(f) "passenger" means any person travelling in a motor vehicle but shall not include the driver or the conductor or any employee of the owner of the vehicle travelling in the bona fide discharge of his duties in connection with the vehicle;

(g) "prescribed" means prescribed by rules framed under this Act;

(h) Assessing authority means an officer appointed as such by the Government for purposes of this Act;

(hh) "The Recovery Officer" means an officer appointed as such by the Government for the purposes of this Act

(hhh) Tribunal means the Appellate Tribunal constituted under section 21-A of the Jammu and Kashmir General Sales Tax Act 1962.

(i) all words and expressions used but not defined in this Act shall have the same meaning as are assigned to them in the J & K Motor Vehicles Act, Svt. 1998,