Section 18 in The Jammu and Kashmir Passengers Taxation Act, 1963
18. Offences and [Prosecution] [Substituted by Act XIX of 1981 Section 28.].
(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(2)No court shall take cognizance of any offence under this Actor the rules framed thereunder, except on a complaint in writing by the [Assessing authority] [Substituted by Act XIX of 1981 Section 28.] and no court inferior to that of a [judicial Magistrate] [Substituted by Act XL of 1996 for 'Magistrate'.] of the first class shall try any such offences.(3)The offence specified in sub-section (1) above shall be triable summarily.
