Section 4(1)(a) in Jammu and Kashmir Motor Vehicles Taxation Act, 1957
(a)The tax levied in pursuance of a notification issued under sub-section (1) of section 3 shall be paid by the registered owner or person having possession or control of the motor vehicle, at his choice, either quarterly, half yearly, or annually, upon a quarterly, half-yearly or annual [token] [Substituted by Act, XIX of 1962.] to be taken out by him.