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Section 17-A: Penalties imposable.

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

[17-A. Penalty imposable.–– If any person—

(a) fails to obtain certificate of registration as required by section 9 of the Act before plying the motor vehicle ; or

(b) fails to furnish any return as required by section 6 of the Act or fails to furnish it within the prescribed time ; or

(c) fails to deposit the tax within the prescribed period or within the period specified in the notice of demand ;

(d) fails to comply with the requirements of a notice issued for production of account books or other documents ; or

(e) obstruct the Commissioner, assessing authority or any other officer authorised by the Commissioner to enter and inspect the motor vehicle or any place of business and/or obstruct from making seizure of accounts, registers or other documents under section 13 ; or

(f) conceals the tax payable or furnishes incorrect particulars of tax payable in the return ; or

(g) furnishes wrong particulars in the application for obtaining certificate of registration of the motor vehicles ; or

(h) does not stop the motor vehicle and keep it stationary as required under section 13 ; or

(i) contravenes or fails to comply with any other provision of this Act or the rules framed thereunder or any order or direction made under any provisions or rules,

shall be liable to pay a penalty of one hundred rupees or double the amount of tax involved, if any, whichever is higher, if the contravention was attributable to a dishonest or mala fide intention on his part].

Where this provision sits

ActThe Jammu and Kashmir Passengers Taxation Act, 1963
Section17-A
Marginal notePenalties imposable.
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 17-A inserted by Act XIX of 1981, s. 28.

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