(a) If the dealer fails to furnish the return within the period specified in rule 15, the Petrol Taxation Officer shall require the dealer to produce account books and other relevant records and after examining them and making other enquiries, as he may consider necessary, make an assessment order determining the tax, interest, penalty or any other sum payable. A copy of the order so made shall be issued to the dealer free of charges and it shall be accompanied by a notice of demand in Form P-8 requiring the dealer to pay the amount due within 15 days from the date of issue of the said notice.
(b) If the dealer who has furnished the return fails to pay the tax, penalty, interest and any other sum due within the period specified in rule 15, the Petrol Taxation Officer shall issue a notice of demand in Form P-8 requiring the dealer to pay the amount due within 15 days from the date of issue of the said notice.
1. Inserted by SRO 220 of 2014, dated 15.07.2014.
2. Added by SRO 441 of 2013, dated 9-10-2013.
3. Rule substituted by SRO-218 dated 9-4-1979.
(c) Without prejudice to any other action that may be warranted under any other provision of law for the time being in force, if the dealer fails to pay the tax, interest, penalty or any other sum due, the Petrol Taxation Officer may issue a recovery certificate in Form P-9 to the Collector concerned and on the receipt of such certificate the Collector shall proceed to recover the amount as arrears of land revenue including the amount due under section 9-A of the Act.
Explanation.–– For the removal of doubt it is clarified that a dealer including a dealer to whom a notice of demand is issued under this rule shall be liable to pay in addition to the tax, amount payable under section 9-A.]
1[16-A. The notice to be issued before imposing any penalty under section 9 of the Act shall be in Form P-9.]
2[17. Maintenance of register, Inspection Note book and other record.–– (a) Every dealer shall maintain at each place of business a correct and up to date account of his stocks and daily sales in a register in Form P-
10. All account books and others records including delivery challans, purchase invoices/bills, duplicate copies/counterfoils of sale memos and evidence of payment of tax shall be preserved by a dealer for a period of two financial years].
3(b) Deleted.
(c) Entries in the registers may be made in English or Urdu but only English numerals shall be used.
(d) Every dealer shall keep an inspection note book in which officers empowered under the Act may record their remarks.
1[18. Dealer shall furnish true and correct information in his possession he may be required to furnish by the Petrol Taxation Officer under section 15 for the purposes of investigation.
1. Inserted by SRO 302, dated 03.10.2011, w.e.f. 1.4.2012 vide SRO 102 of 2012.
2. The heading and sub-rule (a) substituted by SRO-218 dated 9-4-1979.
3. Sub-rule (b) deleted ibid.
1. Rules 18 and 18-A substituted by SRO-218 dated 9-4-1979.
18-A.Unless the dealer proves to the contrary, the Petrol Taxation Office may not ordinarily allow storage of stocks attributed to leakage, evaporation or variation in temperature at a proportion higher than that specified below:–– S. No. Place Motor Spirit Diesel Oil
1. Jammu Division excluding Banihal 1% Nil
2. Banihal 2% 0.5%
3. Kashmir 2% 1% 1[18-B. Setting up of check posts and barriers. ––(i) When a check post is set up on a road or thorough fare under section 10-A, barriers may be erected across the road or thorough fare, as the case may be, in the form of a contrivance to enable any vehicle of conveyance being intercepted, detained and searched.
(ii) Every person transporting motor spirit or diesel oil shall stop at the check post or the road barrier and he shall, except for motor spirit and diesel oil normally required by a vehicle for consumption up to the place of destination, produce, if so demanded by officer incharge of the check post, a bill of lading in triplicate in Form P-N, two copies of which shall be retained by the said authority and the 3rd copy returned with a dated stamp :
Provided that the authorised officer may compound the offences in manner laid down in rule 19 of the Jammu and Kashmir Motor Spirit and Diesel Oil (Taxation of Sales) Rules, 2005, read with section 19 of the Act.]
19. Compounding of offences. ––(a) When an offence is compounded under section 19 of the Act, the Petrol Taxation Officer shall cause a notice in 2[Form P-11] appended to these rules to be issued and served on the offender, requiring him to make payment of the amount fixed
1. Rule 18-B inserted by SRO-554 dated 30th September, 1969.
2. Substituted for the words and letters “Form P-J appended to these rules” by SRO-218 dated 9th April, 1979.
as composition fee, within 10 days of the receipt of the said notice. If the said amount is not paid within the period specified, the offender shall be prosecuted for commission of an offence under the Act.
(b) A magistrate, while trying a person accused of an offence under the Act, may, with the approval of the Government, accept the amount fixed as composition fee even after the prosecution has started.
1[19-A. Omitted.
20. 2[Rectification of mistakes. ––(a) When tax less than the amount of tax due has been levied through inadvertence, error or misconstruction on the part of the Petrol Taxation Officer, or through misstatement as to the quantity of motor spirit sold, on the part of the retail dealer or, when any such tax, after having been levied, has been, owing to any such cause, erroneously refunded, the person chargeable with the tax not levied in full or the person to whom such refund has erroneously been made, shall pay the deficiency or repay the amount paid to him in excess, on demand being made 3[before the end of one year from the last day of the financial year in which tax was under-charged or the refund was granted]].
4[(b) The Petrol Taxation Officer shall rectify any mistake apparent from an order passed by him or from any other record on his file on his own motion or at the instance of the dealer at any time before the end of the year, from the last day of the financial year in which the aforesaid order was passed or to which the aforesaid record pertains.
(c) No order under sub-rules (a) and (b) enhancing the demand or reducing the refund shall be made unless the dealer has been given a reasonable opportunity of being heard].