Section 4(1) in Jammu and Kashmir Motor Vehicles Taxation Act, 1957
(1)(a)The tax levied in pursuance of a notification issued under sub-section (1) of section 3 shall be paid by the registered owner or person having possession or control of the motor vehicle, at his choice, either quarterly, half yearly, or annually, upon a quarterly, half-yearly or annual [token] [Substituted by Act, XIX of 1962.] to be taken out by him.Explanation. - The tax for a half-yearly [token] [Substituted by Act XIX of 1962.] shall not exceed twice and the tax for an annual [token] [Substituted by Act XIX of 1962.] shall not exceed four times the tax for a quarterly [token.] [Substituted by Act XIX of 1962.] The Government shall have power to grant a rebate not exceeding five percent of the amount of the tax in case of annual [token.] [Substituted by Act XIX of 1962.](b)Where the tax for any motor vehicle has been paid for any quarter, half-year or year and the vehicle has not been used during the whole of that quarter, half-year or year or a continuous part thereof not being less than [two months] [Substituted by Act No. XIX of 1962.], a refund of the tax at such rates as may, from time to time, be notified by the Government, shall be payable subject to such conditions as may be specified in such notification.(c)Notwithstanding anything contained in section 3 or in clauses (a) and (b), the Government may, by notification in the Government Gazette, from time to time, direct that a temporary [token] [Substituted by Act XIX of 1962.] for a period not exceeding thirty days at a time may be issued in respect of any class of motor vehicles on payment of such tax [***] [Omitted '(not exceeding the maximum specified in Schedule II)' by Jammu and Kashmir Act No. 12 of 2018, dated 24.9.2018.] and subject to such conditions, as may be specified in such notification.(d)No motor vehicle shall be used on any public road in the State of Jammu and Kashmir at any time after the issue of a notification under subsection (1) of section 3, unless a [token.] [Substituted by Act XIX of 1962.] permitting such use during such time has been obtained under clause (a) or clause (c).
