Section 3(1) in The Jammu and Kashmir Passengers Taxation Act, 1963
(1)There shall be levied, charged and paid to the Government a tax on all fares in respect of all passengers carried by motor vehicles, at such rate not exceeding 30% of the value of the fare as may be notified by the Government from time to time in this behalf subject to a maximum of two Naya Paise in any one case, the amount of tax being calculated to the nearest Naya Paisa.[x x x] [Proviso omitted by Act XIII of 1969.]Explanation. - When passengers are carried by a motor vehicle and no fare has been charged, the tax shall be levied and paid as if such passengers were carried at the normal rate prevalent on the route.
