Section 108: Tax on whom leviable.

The Jammu and Kashmir Municipal Corporation Act, 2000Union territory Act of Jammu and Kashmir · Act 21 of 2000

The tax on vehicles or animals shall be leviable upon the owners of or the person having possession or control of such vehicle or animals in respect of which the tax is leviable :

Provided that in the case of an animal generally used or employed in drawing any vehicle, the tax in respect of such animal, shall be leviable upon the owner of, or the person having possession or control of, such vehicle, whether or not such animal is owned by such owner or person.

Where this provision sits

Act	The Jammu and Kashmir Municipal Corporation Act, 2000
Section	108
Marginal note	Tax on whom leviable.
Jurisdiction	Union territory of Jammu and Kashmir
Status	In force as published by the source

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