Section 10 in Jammu and Kashmir Motor Spirit and Diesel Oil (Taxation of Sales) Act, 2005 (1948 A.D.)
10. Punishment for unauthorised sale.
- [(1) Whoever contravenes the provisions of section 6 shall be punishable with fine which may extend to one thousand rupees or to a sum double the amount of the tax due in respect of the sale of any [motor spirit or diesel oil] [Section 10 renumbered as sub-section (1) and sub-section (2) inserted by Act XVII of 1978, s. 8.] conducted by or on behalf of such person, whichever is greater.(2)No court shall take congnizance of an offence under this section except on a complaint in writing by the Chief Petrol Taxation Officer having urisdiction over the area.]
