Section 5 in Jammu and Kashmir Motor Vehicles Taxation Act, 1957
5. Bar of imposition of tax by any local body.
(1)Notwithstanding anything to the contrary contained in any other law or enactment for the time being in force, no local body shall impose or collect any tax on a motor vehicle :Provided that nothing in this section shall be deemed to affect the powers of a local body to impose or collect any tax on a motor vehicle in respect of a period prior to the date of the coming into force of this Act :Provided further that nothing contained in this section shall derogate from the powers of a local body to impose, enhance or collect an octroi or terminal tax.
