Section 18(1) in The Jammu and Kashmir Passengers Taxation Act, 1963
(1)Whoever-(a)fails to pay tax due from him within the prescribed period, or Act, or(b)fraudulently evades the payment of any tax due under this Act, or(c)allows any passengers to travel in a motor vehicle without a ticket as prescribed under this Act as required by section 5, or(d)[ wilfully fails to apply for registration [x x x] [Clause (d) of Sub-section (i) of section 18, substituted by Act XIV of 1974 Section 15.] or to pay the amount of Tax or fee, or](e)fails to furnish information under section 9 (5) (6), or(f)abstructs any officer from making entry and inspection under section 13, or(g)contravenes any other provision of this Act or the rules framed thereunder any such provisions or rule not specifically provided for in this Act, shall be liable, on a subsequent conviction to a fine not exceeding twenty-five rupees for each-day of the continence of the offices
