Section 3 in Jammu and Kashmir Motor Vehicles Taxation Act, 1957
3. Imposition of a tax on motor vehicles.
(1)The Government may, by notification in the Government Gazette, from time to time, direct that a tax shall be levied on every motor vehicle using any public road in the State of Jammu and Kashmir.(2)The notification, issued under sub-section (1) shall specify the rates at which, and the quarter from which, the tax shall be levied :[***] [Omitted 'Provided that the rates shall not exceed the maxima specified in Schedule I.' by Jammu and Kashmir Act No. 12 of 2018, dated 24.9.2018.]
