Section 12(3) in The Jammu and Kashmir Passengers Taxation Act, 1963
(3)If he appears and satisfies the officer that he had paid the tax. the proceedings will be dropped. But if he does not appear or does not show cause to the satisfaction of that officer that such tax had been paid, the officer may direct that until the tax is paid, the vehicle in respect of which the tax is due shall not ply. [A copy of such order shall be forwarded to the [Registering authority] [Words added by Act XIX of 1981, Section 23.] as defined in the [the Motor Vehicles Act, 1988 (Central Act 59 of 1988)] [Substituted 'Motor Vehicles Act, 1939' by Act No. 10 of 2018, dated 11.3.2018.], and the said authority shall, notwithstanding anything contained in [the Motor Vehicles Act, 1988 (Central Act 59 of 1988)] [Substituted 'Motor Vehicles Act, 1939' by Act No. 10 of 2018, dated 11.3.2018.], suspend the permit whereby the vehicle is allowed to ply for the period during which the owner is in default in making the payment of tax or any other amount payable under this Act.]
