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Section 2: Definitions.

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

In this Act unless there be anything repugnant in the context,—

[(a) “Chief Petrol Taxation Officer” means an officer appointed by the Government under this Act ;

(a-1) “Commissioner” means a person appointed by the Government to discharge the functions of Commissioner under this Act ;

(a-2) “Dealer” means any person including a Department of Government who on commission or otherwise, sells any motor spirit or diesel oil to a consumer or to any other person or keeps stock of motor spirit or diesel oil for sale to a consumer or to any other person.]

[(a-3) “diesel oil” means any inflammable hydrocarbon (including any mixture of hydrocarbons or any liquid containing hydrocarbons) with a flashpoint above 130oF but not exceeding 170oF which is ordinarily used for providing reasonable efficient motive-power for any form of motor vehicle or for internal combustion engines ;

(aa) “magistrate” means any magistrate exercising powers not less than those of a magistrate of the second class ;]

[(b) “motor spirit or diesel oil” means any inflammable hydrocarbon (including any mixture of hydrocarbons or any liquid containing hydrocarbon) which is ordinarily used for providing reasonably efficient motive powers and it shall also include Aviation Turbine Fuel (ATF) and Natural Gas ;]

[ x x x x]

(c) “penalty” means a penalty imposed under section 9 of this Act ;

(d) “Petrol Taxation Officer” means such officer not below the rank of a gazetted officer, as may be appointed by the Government to discharge the duties of a Petrol Taxation Officer under this Act with reference to any particular areas ;

(e) “prescribed” means prescribed by rules under this Act ;

[x x x x]

[(h) “sale” means a transfer of motor spirit or diesel oil for cash or deferred payment or any other valuable consideration and includes its consumption by the dealer for his own use] ;

[(hh) “Tribunal” means the Appellate Tribunal constituted under [section 12-A of the Jammu and Kashmir General Sales Tax Act, 1962] ;

(i) “vehicle” includes any carriage or conveyance used on land or in water or air.

Where this provision sits

ActThe Jammu and Kashmir Motor Spirit and Diesel Oil(Taxation of Sales) Act, 2005 (1948 A.d.)
Section2
Marginal noteDefinitions.
JurisdictionUnion territory of Jammu and Kashmir
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • inserted, Act XVII of 1978. . Clauses (a), (a-1) and (a-2) inserted by Act XVII of 1978, s. 2.
  • substituted, Act XXIV of 1962. . Existing clause (a) as substituted by Act XXIV of 1962 re-numbered as clause (a-3) by Act XVII of 1978, s. 2.
  • substituted, Act XV of 2018. . Clause (b) substituted by Act XV of 2018, s. 2. (For earlier amendment see Act XXIV of 1962 and Act V of Samvat 2006).
  • omitted, Act XXIV of 1962. . Explanation omitted by Act XXIV of 1962.
  • omitted, Act XVII of 1978. . Clauses (f) and (g) omitted by Act XVII of 1978.
  • substituted. . Clause (h) substituted ibid.
  • inserted, Act VII of 2001. . Clause (hh) inserted by Act VII of 2001, s. 31.
  • repealed, Act No. V of 2017. . Genral Sales Tax Act stands repealed by Goods and Services Tax Act, 2017 and now the appropriate section would be section 109 of Act No. V of 2017.

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