State · Jammu and Kashmir

Section 10 of The JAMMU AND KASHMIR MOTOR SPIRIT AND DIESEL OIL(TAXATION OF SALES) ACT, 2005 (1948 A.D.)

1[(1) Whoever contravenes the provisions of section 6 shall be punishable with fine which may extend to one thousand rupees or to a sum double the amount of the tax due in respect of the sale of any 2[motor spirit or diesel oil] conducted by or on behalf of such person, whichever is greater.

(2)No court shall take congnizance of an offence under this section except on a complaint in writing by the Chief Petrol Taxation Officer having urisdiction over the area.]

AI notes for this section are being prepared — this page will update on its own once they’re ready.

9-APreviousSection 9-A Interest on delay in payment of tax etc.10-ANextSection 10-A Power to set up check posts and road barriers.