Section 12(2) in The Jammu and Kashmir Passengers Taxation Act, 1963
(2)Notwithstanding anything contained in sub-section (i), if it is reported to the [Assessing authority] [Substituted by Act XIX of 1981, Section 22.] or an officer specially empowered in this behalf by the Commissioner that the tax is due from an owner of a motor vehicle and he has not paid the same within the time allowed to him in this behalf, a notice shall be issued to him in the manner considered feasible by that officer to appear and to show cause why the tax may not be realised from him.
