Section 2(a) in The Jammu and Kashmir Passengers Taxation Act, 1963
(a)[ "appellate authority" means an authority appointed by the Government for the purposes of this Act; and] [Inserted by Act No. 10 of 2018, dated 11.3.2018.](aa)[] [Renumbered by Act No. 10 of 2018, dated 11.3.2018.] "business" means the business of carrying passengers by motor vehicles;
