The Jammu and Kashmir Motor Vehicles Taxation Act, 1957Union territory Act of Jammu and Kashmir · Act 26 of 1957
(1) The Government may, by notification in the [Government Gazette], from time to time, direct that a tax shall be levied on every motor vehicle using any public road in [Union territory of Jammu and Kashmir].
(2) The notification, issued under sub-section (1) shall specify the rates at which, and the quarter from which, the tax shall be levied :
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