Section 3B in The Jammu and Kashmir Passengers Taxation Act, 1963
3B. Excess amount of tax collected to be paid to Government.
- An owner who has opted or shall opt to pay the tax in lump sum and has collected or shall collect tax in excess of the amount payable under subsection (1) shall pay to the Government in the prescribed manner the tax collected in excess.] [Section 3-A, 3-B inserted by Act XIX of 1981, Section 19.]
