Section 2 in Jammu and Kashmir Motor Spirit and Diesel Oil (Taxation of Sales) Act, 2005 (1948 A.D.)
2. Definitions.
- In this Act unless there be anything repugnant in the context,-(a)[ "Chief Petrol Taxation Officer" means an officer appointed by the Government under this Act ; [Clauses (a), (a-1) and (a-2) inserted by Act XVII of 1978, s. 2.](a-1) "Commissioner" means a person appointed by the Government to discharge the functions of Commissioner under this Act ;(a-2) "Dealer" means any person including a Department of Government who on commission or otherwise, sells any motor spirit or diesel oil to a consumer or to any other person or keeps stock of motor spirit or diesel oil for sale to a consumer or to any other person.][(a-3) "diesel oil" means any inflammable hydrocarbon (including any mixture of hydrocarbons or any liquid containing hydrocarbons) with a flash point above 130oF but not exceeding 170oF which is ordinarily used for providing reasonable efficient motive-power for any form of motor vehicle or for internal combustion engines ; [Existing clause (a) as substituted by Act XXIV of 1962 re-numbered as clause (a-3) by Act XVII of 1978, s. 2.](aa)"magistrate" means any magistrate exercising powers not less than those of a magistrate of the second class ;](b)[ "motor spirit or diesel oil"] [Clause (b) substituted by Act XV of 2018, s. 2. (For earlier amendment see Act XXIV of 1962 and Act V of Samvat 2006).] means any inflammable hydrocarbon (including any mixture of hydrocarbons or any liquid containing hydrocarbon) which is ordinarily used for providing reasonably efficient motive powers and it shall also include Aviation Turbine Fuel (ATF) and Natural Gas ;][ x x x x] [Explanation omitted by Act XXIV of 1962.](c)"penalty" means a penalty imposed under section 9 of this Act ;(d)"Petrol Taxation Officer" means such officer not below the rank of a gazetted officer, as may be appointed by the Government to discharge the duties of a Petrol Taxation Officer under this Act with reference to any particular areas ;(e)"prescribed" means prescribed by rules under this Act ;[x x x x] [Clauses (f) and (g) omitted by Act XVII of 1978.](h)[ "sale" means a transfer of motor spirit or diesel oil for cash or deferred payment or any other valuable consideration and includes its consumption by the dealer for his own use] [Clause (h) substitutedby Act XVII of 1978.] ;(hh)[ "Tribunal" means the Appellate Tribunal constituted under [{section 12-A of the Jammu and Kashmir General Sales Tax Act, 1962}] [Clause (hh) inserted by Act VII of 2001, s. 31.] ;(i)"vehicle" includes any carriage or conveyance used on land or in water or air.
