Section 3A in Jammu and Kashmir Motor Spirit and Diesel Oil (Taxation of Sales) Act, 2005 (1948 A.D.)
3A. [ Levy of cess. [Section 3-A inserted by Act XIII of 2003, s. 3.]
(1)Every dealer liable to pay tax under section 3 shall also be liable to pay a cess on the volume of [Motor Spirit and Diesel Oil other than Aviation Turbine Fuel (ATF) and Natural Gas] sold within the State at a rate not exceeding Rs. 5 per litre, and subject to such conditions, as the Government may by notification in the Government Gazette specify from time to time.(2)The provisions of this Act in regard to assessment, payment and recovery of tax and all other matters in cluding liability to pay interest connected therewith shall apply mutatis mutandis to the assessment, payment, recovery of such cess as if it were a tax leviable under section 3 of this Act.]
