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Section 12-A: Interest on delay in payment of tax etc.

The Jammu and Kashmir Passengers Taxation Act, 1963Union territory Act of Jammu and Kashmir · Act 12 of 1963

[12-A. Interest on delay in payment of tax etc.—If any amount of tax, penalty or any other sum payable under this Act, except the amount payable under this section, is not paid within the time prescribed or specified in the notice of demand, as the case may be, the person who is in default shall in addition to such tax, penalty or any other sum, pay interest at 2 per month for each month of default.

Explanation 1.—Interest shall be charged for full month and not for a part thereof.

Explanation 2.—If tax or any other amount payable under the Act is paid by cheque or draft, the date of encashment of the cheque or the draft, shall be treated to be the date of deposit of tax or such other sum.]

Where this provision sits

ActThe Jammu and Kashmir Passengers Taxation Act, 1963
Section12-A
Marginal noteInterest on delay in payment of tax etc.
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 XIX of 1981. Section 12-A inserted by Act XIX of 1981, s. 24.

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