Section 2(e) in The Jammu and Kashmir Passengers Taxation Act, 1963
(e)"owner" means the owner of a motor vehicle in respect of which a permit has been granted-or countersigned under the provisions of the [the Motor Vehicles Act, 1988 (Central Act 59 of 1988)] [Substituted 'Jammu and Kashmir Motor Vehicles Act, Samvat 1998' by Act No. 10 of 2018, dated 11.3.2018.], and includes-(i)the holder of a permit in respect of such vehicle;(ii)any person for the time being in charge of such vehicle;(iii)any person responsible for the management of the place of business of such owner; and(iv)the Government;
