Section 12 in The Jammu and Kashmir Passengers Taxation Act, 1963
12. [Recovery of arrears of tax and other demand.] [Marginal heading substituted by Act No. XIX of 1981, Section 23.]
(1)Any arrears of tax or penalty imposed under this Act shall be recoverable as an arrear of land revenue.(2)Notwithstanding anything contained in sub-section (i), if it is reported to the [Assessing authority] [Substituted by Act XIX of 1981, Section 22.] or an officer specially empowered in this behalf by the Commissioner that the tax is due from an owner of a motor vehicle and he has not paid the same within the time allowed to him in this behalf, a notice shall be issued to him in the manner considered feasible by that officer to appear and to show cause why the tax may not be realised from him.(3)If he appears and satisfies the officer that he had paid the tax. the proceedings will be dropped. But if he does not appear or does not show cause to the satisfaction of that officer that such tax had been paid, the officer may direct that until the tax is paid, the vehicle in respect of which the tax is due shall not ply. [A copy of such order shall be forwarded to the [Registering authority] [Words added by Act XIX of 1981, Section 23.] as defined in the [the Motor Vehicles Act, 1988 (Central Act 59 of 1988)] [Substituted 'Motor Vehicles Act, 1939' by Act No. 10 of 2018, dated 11.3.2018.], and the said authority shall, notwithstanding anything contained in [the Motor Vehicles Act, 1988 (Central Act 59 of 1988)] [Substituted 'Motor Vehicles Act, 1939' by Act No. 10 of 2018, dated 11.3.2018.], suspend the permit whereby the vehicle is allowed to ply for the period during which the owner is in default in making the payment of tax or any other amount payable under this Act.](4)An order passed ex-parte may be set aside by the officer on sufficient cause being shown in that behalf [within thirty days from the receipt of application requesting to set aside the order] [Words inserted by Act XIX of 1981, Section 23.] and after such order has been set aside the proceedings may start before the officer from the stage at which the ex-parte proceedings were taken.(5)The provisions of the Code of Civil Procedure, Svt. 1977, shall apply mutatis mutandis to the proceedings in respect of service of processes on the assessee and the [Assessing authority] [Substituted by Act XIX of 1981, Section 22.] and the officers specially empowered by the Commissioner under sub-section (2) shall have the powers of a Civil Court in respect of the summoning of witnesses and the production of documents.
