Section 18: Offences and penalties.

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

(1) Whoever—

(a) fails to pay the tax due from him within the prescribed period, or

(b) fraudulently evades the payment of any tax due under this Act, or

(c) allows any passenger to travel in a motor vehicle without a ticket as prescribed under this Act as required by section 5, or

[(d) wilfully fails to apply for registration [x x x] or to pay the amount of Tax or fee, or]

(e) fails to furnish information under section 9(5) (6), or

(f) obstructs any officer from making entry and inspection under section 13, or

(g) contravenes any other provision of this Act or the rules framed thereunder or any order or direction made under any such provisions or rule not specifically provided for in this Act,

shall be liable, on conviction, to a fine which may extend to one thousand rupees, and when the offence is a continuing one, on a subsequent conviction to a fine not exceeding twenty-five rupees for each day of the continuance of the offence.

(2) No Court shall take cognizance of any offence under this Act or the rules framed thereunder, except on a complaint in writing by the [Assessing authority] and no Court inferior to that of a [Judicial Magistrate] of the first class shall try any such offences.

(3)The offences specified in sub-section (1) above shall be triable summarily.

Where this provision sits

Act	The Jammu and Kashmir Passengers Taxation Act, 1963
Section	18
Marginal note	Offences and penalties.
Jurisdiction	Union territory of Jammu and Kashmir
Status	In 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.

substituted, Act XIV of 1974. . Clause (d) of sub-section (1) of section 18 substituted by Act XIV of 1974, s. 15.
omitted, Act XX of 1978. . Words deleted by Act XX of 1978.
substituted, Act XIX of 1981. . Substituted by Act XIX of 1981, s. 28.
substituted, Act XL of 1966. . Substituted by Act XL of 1966 for “Magistrate”.

Find the provision, not just read it

The full text above is free, and it stays free. What a free CourtMesh account adds is everything you cannot do by reading one page at a time:

Search 49,000+ Central and State enactments by what a provision says, not by its number
Jump from any section to every judgment that has applied it
Search 300 million+ Indian court records alongside the statute
Ask a research agent to find and read the case law on a provision for you

Free account. No card. About a minute to create.

Create a free account

Need this as data, not as a page? The Jammu and Kashmir Passengers Taxation Act, 1963 is one of 49,000+ enactments on CourtMesh. The Indian court cases API serves the case law that cites these provisions over JSON, with API documentation and plans and pricing. See also the judgment library.