Section 3A(2) in Jammu and Kashmir Motor Vehicles Taxation Act, 1957
(2)Upon the levy and collection of a sum as tax in respect of any personalised vehicle under sub-section (1) such vehicle shall cease to be liable to any tax under this Act.Explanation. - For purposes of this section 'personalised vehicle' means Mechanised Cycle or Moped, Scooter, Motor Cycle, Motor Cycle with side care, Cars, imported Cars, Jeeps, Station Wagons and other non-transport vehicles having seating capacity of six persons including driver trailers driven by nontransport vehicles and invalid carriage.]
