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Section 109: Exemption from taxes on vehicles and animals.

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

(1) The tax under clause (a) of sub-section (1) of section 107, shall not be leviable in respect of :––

(a) vehicles belonging to the Corporation, Government or the Union of India ;

(b) vehicles intended exclusively for the conveyance, free of charge, of the injured, the sick or the dead ;

(c) vehicles kept by bona fide dealers and vehicles merely for sale and not for use.

(2) The tax under clause (b) of sub-section (1) of section 107 shall not be leviable in respect of animals belonging to the Corporation, the Government or the Government of India.

Where this provision sits

ActThe Jammu and Kashmir Municipal Corporation Act, 2000
Section109
Marginal noteExemption from taxes on vehicles and animals.
JurisdictionUnion territory of Jammu and Kashmir
StatusIn force as published by the source

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