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Section 2: Definitions.

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

In this Act, unless the context otherwise requires,—

[(a) “appellate authority” means an authority appointed by the Government for the purposes of this Act] ;

[(aa)]“business” means the business of carrying passengers by motor vehicles ;

[(b) “Commissioner” means any person appointed by the Government to exercise functions of the Commissioner under this Act ;]

(c) “fare” includes sums payable for a season ticket or in respect of the hire of a contract carriage ;

(d) “motor vehicle” means a public service vehicle as defined in [the Motor Vehicles Act, 1988 (Central Act 59 of 1988)] ;

(e) “owner” means the owner of a motor vehicle in respect of which a permit has been granted or countersigned under the provisions of [the Motor Vehicles Act, 1988 (Central Act 59 of 1988)], and includes—

(i) the holder of a permit in respect of such vehicle ;

(ii) any person for the time being in charge of such vehicle ;

(iii) any person responsible for the management of the place of business of such owner ; and

(iv) the Government ;

(f) “passenger” means any person travelling in a motor vehicle but shall not include the driver or the conductor or any employee of the owner of the vehicle travelling in the bona fide discharge of his duties in connection with the vehicle ;

(g) “prescribed” means prescribed by rules framed under this Act ;

(h) [Assessing authority] means an officer appointed as such by the Government for purposes of this Act ;

[(hh)“the Recovery Officer” means an officer appointed as such by the Government for the purposes of this Act ;]

[(hhh) “Tribunal” means the Appellate Tribunal constituted under section 21-A of the 5 Jammu and Kashmir General Sales Tax Act,1962] ;

(i) all words and expressions used but not defined in this Act shall have the same meaning as are assigned to them in [the Motor Vehicles Act, 1988 (Central Act 59 of 1988)].

Where this provision sits

ActThe Jammu and Kashmir Passengers Taxation Act, 1963
Section2
Marginal noteDefinitions.
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 X of 2018. . Inserted by by Act X of 2018, s. 3.
  • renumbered. . Renumbered as clause (aa) ibid.
  • substituted, Act XIX of 1966. . Clause (b) substituted by Act XIX of 1966.
  • substituted, Act X of 2018. . Substituted for “the Jammu and Kashmir Motor Vehicle Act, Samvat 1998” by Act X of 2018, s. 2.
  • substituted, Act XIX of 1981. . Substituted by Act XIX of 1981, s.18.
  • substituted, Act X of 2018. . Clause (hh) substituted by Act X of 2018, s. 2. It was earlier inserted by Act XIX of 1981.
  • added, Act VII of 2001. . Clause (hhh) added by Act VII of 2001, s. 10.
  • other. . Now Jammu and Kashmir Goods and Services Tax Act, 2017.

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