Section 6 in The Jammu and Kashmir Passengers Taxation Act, 1963
6. Keeping of accounts, [submission of returns and assessment] [Substituted by ibid Section 21].
(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 sump shall not be liable to keep accounts and to submit returns.] [Proviso added by ibid., Section 21.](2)[ & (3) Omitted.] [Sub-section (2) & (3) omitted by Act XIX of 1981](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 low the amount of tax due and recover the same.(5)The tax assessed or any other amount demanded under the Act shall I be paid within 15 days of the service of notice of demand issued in the prescribed form.] [Substituted by ibid section 21.]
