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Section 6: Keeping of accounts and submission of returns.

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

(1) An owner may be required to keep such accounts and to submit such returns at such intervals and to such authority as may be prescribed :

[Provided that an owner who has opted to pay the tax in lump sum shall not be liable to keep accounts and to submit returns.]

[x x x x].

[(4) If the assessing authority is satisfied that the tax has not been correctly levied, charged and/or paid in the prescribed manner or the owner has failed to furnish the return within the prescribed period, he shall after giving the owner a reasonable opportunity of being heard, proceed to levy the amount of tax due and recover the same.

(5) The tax assessed or any other amount demanded under the Act shall be paid within 15 days of the service of notice of demand issued in the prescribed form.]

Where this provision sits

ActThe Jammu and Kashmir Passengers Taxation Act, 1963
Section6
Marginal noteKeeping of accounts and submission of returns.
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.

  • added, Act XIX of 1981. . Proviso added by Act XIX of 1981.
  • omitted. . Sub-sections (2) and (3) omitted ibid, s. 21.
  • substituted. . Sub-section (4) substituted ibid.

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