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Section 3-A: Payment of tax in lump.

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

[3-A. Payment of tax in lump.—Notwithstanding anything contained in section 3 an owner may, in lieu of tax chargeable under the Act opt to pay by way of composition such sum of money the lump sum as may be determined from time to time by the Government with reference to the seating capacity of Motor Vehicle and notified by it :

Provided that nothing contained in this section shall apply to an owner owning more than one motor vehicle unless he exercises such option in respect of all such vehicles liable to tax.

Where this provision sits

ActThe Jammu and Kashmir Passengers Taxation Act, 1963
Section3-A
Marginal notePayment of tax in lump.
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. Sections 3-A, 3-B inserted by Act XIX of 1981, s.19.

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