An owner who has opted or shall opt to pay the tax in lump sum and has collected or shall collect tax in excess of the amount payable under sub-section (1) shall pay to the Government in the prescribed manner the tax collected in excess.]
Section 3-B: Excess amount of tax collected to be paid to Government.
The Jammu and Kashmir Passengers Taxation Act, 1963Union territory Act of Jammu and Kashmir · Act 12 of 1963
Where this provision sits
| Act | The Jammu and Kashmir Passengers Taxation Act, 1963 |
|---|---|
| Section | 3-B |
| Marginal note | Excess amount of tax collected to be paid to Government. |
| 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.
- inserted, Act XIX of 1981. Sections 3-A, 3-B inserted by Act XIX of 1981, s.19.
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