Section 3-A: Levy of cess

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

[3-A. Levy of cess.––(1) Every dealer liable to pay tax under section 3 shall also be liable to pay a cess on the volume of [Motor Spirit and Diesel Oil other than Aviation Turbine Fuel (ATF) and Natural Gas] sold within the [Union territory of Jammu and Kashmir] at a rate not exceeding Rs. 5 per litre, and subject to such conditions, as the Government may by notification in the [Official Gazette] specify from time to time.

(2) The provisions of this Act in regard to assessment, payment and recovery of tax and all other matters in cluding liability to pay interest connected therewith shall apply mutatis mutandis to the assessment, payment, recovery of such cess as if it were a tax leviable under section 3 of this Act.]

Where this provision sits

Act	The Jammu and Kashmir Motor Spirit and Diesel Oil(Taxation of Sales) Act, 2005 (1948 A.d.)
Section	3-A
Marginal note	Levy of cess
Jurisdiction	Union territory of Jammu and Kashmir
Status	In 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 XIII of 2003. . Section 3-A inserted by Act XIII of 2003, s. 3.
substituted, Act XV of 2018. . Substituted for “Motor Spirit and Diesel Oil” by Act XV of 2018, s. 3.
substituted. . Substituted by S.O. 1229(E) dated 31.03.2020 for “State”.
substituted. . Substituted ibid for “Government Gazette”.

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