Section 13(6) in The Jammu and Kashmir Passengers Taxation Act, 1963
(6)for the purposes of sub-section (4) and (5), the Commissioner, assessing authority or the authorised officer, as the case may be, may enter any place of business of the owner of a motor vehicle.] [Sub-section (4), (5) and (6) of section 13 inserted ibid Section 25.]
