(1) There shall be levied and collected for the purposes of the Act, a cess on vehicles used or kept for use in the [Union territory of Jammu and Kashmir], at the rate and manner specified for the vehicle, by the Government from time to time :
Provided that no such cess shall be levied on a vehicle kept by dealer or manufacturer for the purpose of trade :
Provided further that if the Government is of the opinion that it is necessary in the public interest, it may by notification in the Government Gazette, exempt any vehicle or any class of vehicle from the cess payable under this Act.
(2) Every cess leviable under sub-section (1) shall be payable by the registered owner or any person having possession or control of the motor vehicle, as the case may be.
(3) Subject to the provisions of the Jammu and Kashmir Motor Vehicles (1) There shall be levied and collected for the purposes of the Act, a cess on vehicles used or kept for use in the [Union territory of Jammu and Kashmir], at the rate and manner specified for the vehicle, by the Government from time to time :
Provided that no such cess shall be levied on a vehicle kept by dealer or manufacturer for the purpose of trade :
Provided further that if the Government is of the opinion that it is necessary in the public interest, it may by notification in the Government Gazette, exempt any vehicle or any class of vehicle from the cess payable under this Act.
(2) Every cess leviable under sub-section (1) shall be payable by the registered owner or any person having possession or control of the motor vehicle, as the case may be.
(3) Subject to the provisions of the Jammu and Kashmir Motor Vehicles