State · Jammu and Kashmir

Section 2 of The JAMMU AND KASHMIR MOTOR SPIRIT AND DIESEL OIL(TAXATION OF SALES) ACT, 2005 (1948 A.D.)

In this Act unless there be anything repugnant in the context,— 1[(a) “Chief Petrol Taxation Officer” means an officer appointed by the Government under this Act ; (a-1) “Commissioner” means a person appointed by the Government to discharge the functions of Commissioner under this Act ; (a-2) “Dealer” means any person including a Department of Government who on commission or otherwise, sells any motor spirit or diesel oil to a consumer or to any other person or keeps stock of motor spirit or diesel oil for sale to a consumer or to any other person.] 2[(a-3) “diesel oil” means any inflammable hydrocarbon (including any mixture of hydrocarbons or any liquid containing hydrocarbons) with a flashpoint above 130oF but not exceeding 170oF which is ordinarily used for providing reasonable efficient motive-power for any form of motor vehicle or for internal combustion engines ;

(aa)“magistrate” means any magistrate exercising powers not less than those of a magistrate of the second class ;] 3[(b) “motor spirit or diesel oil” means any inflammable hydrocarbon (including any mixture of hydrocarbons or any liquid containing hydrocarbon) which is ordinarily used for providing reasonably efficient motive powers and it shall also include Aviation Turbine Fuel (ATF) and Natural Gas ;] 4[ x x x x]
(c)“penalty” means a penalty imposed under section 9 of this Act ;
(d)“Petrol Taxation Officer” means such officer not below the rank of a gazetted officer, as may be appointed by the Government to discharge the duties of a Petrol Taxation Officer under this Act with reference to any particular areas ;
(e)“prescribed” means prescribed by rules under this Act ; 5[x x x x] 6[(h) “sale” means a transfer of motor spirit or diesel oil for cash or deferred payment or any other valuable consideration and includes its consumption by the dealer for his own use] ; 7[(hh) “Tribunal” means the Appellate Tribunal constituted under 8[section 12-A of the Jammu and Kashmir General Sales Tax Act, 1962] ;
1. (i)“vehicle” includes any carriage or conveyance used on land or in water or air.

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

1PreviousSection 1 Short title and commencement.3NextSection 3 Levy of Tax.

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State · Jammu and Kashmir

Section 2 of The JAMMU AND KASHMIR MOTOR SPIRIT AND DIESEL OIL(TAXATION OF SALES) ACT, 2005 (1948 A.D.)

(aa)“magistrate” means any magistrate exercising powers not less than those of a magistrate of the second class ;] 3[(b) “motor spirit or diesel oil” means any inflammable hydrocarbon (including any mixture of hydrocarbons or any liquid containing hydrocarbon) which is ordinarily used for providing reasonably efficient motive powers and it shall also include Aviation Turbine Fuel (ATF) and Natural Gas ;] 4[ x x x x]
(c)“penalty” means a penalty imposed under section 9 of this Act ;
(d)“Petrol Taxation Officer” means such officer not below the rank of a gazetted officer, as may be appointed by the Government to discharge the duties of a Petrol Taxation Officer under this Act with reference to any particular areas ;
(e)“prescribed” means prescribed by rules under this Act ; 5[x x x x] 6[(h) “sale” means a transfer of motor spirit or diesel oil for cash or deferred payment or any other valuable consideration and includes its consumption by the dealer for his own use] ; 7[(hh) “Tribunal” means the Appellate Tribunal constituted under 8[section 12-A of the Jammu and Kashmir General Sales Tax Act, 1962] ;
1. (i)“vehicle” includes any carriage or conveyance used on land or in water or air.

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

1PreviousSection 1 Short title and commencement.3NextSection 3 Levy of Tax.