Section 17A in The Jammu and Kashmir Passengers Taxation Act, 1963
17A. [ Penalties imposable. - If any person
(a)fails to obtain certificate of registration as required by section 9 of the Act before plying the motor vehicle; or(b)fails to furnish any return as required by section 6 of the Act or fails to furnish it within the prescribed time; or(c)fails to deposit the tax within the prescribed period or within the period specified in the notice of demand;(d)fails to comply with the requirements of a notice issued for production of account books or other documents; or(e)obstruct the Commissioner, assessing authority or any other officer authorised by the Commissioner to enter and inspect the motor vehicle or any place of business and/ or obstruct from making seizure of accounts, registers or other documents under section 13; or(f)conceals the tax payable or furnishes incorrect particulars of tax payable in the return; or(g)furnishes wrong particulars in the application for obtaining certificate of registration of the motor vehicles; or(h)does not stop the motor vehicle and keep it stationary as required under section 13; or(i)contravenes or fails to comply with any other provision of this Act or the rules framed thereunder or any order or direction made under any provisions or rules;shall be liable to pay a penalty of one hundred rupees or double the amount of tax involved, if any whichever is higher, if the contravention was attributable to a dishonest or malafide intention on his part.] [Section 17-A inserted by Act XIX of 1981.]
