The Jammu and Kashmir Motor Spirit and Diesel Oil(Taxation of Sales) Act, 2005 (1948 A.d.)Union territory Act of Jammu and Kashmir · Act 5 of 2005
[(1) Whoever contravenes the provisions of section 6 shall be punishable with fine which may extend to one thousand rupees or to a sum double the amount of the tax due in respect of the sale of any [motor spirit or diesel oil] conducted by or on behalf of such person, whichever is greater.
(2) No court shall take congnizance of an offence under this section except on a complaint in writing by the Chief Petrol Taxation Officer having urisdiction over the area.]
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