The JAMMU AND KASHMIR MOTOR VEHICLES TAXATION ACT, 1957

MOTOR VEHICLES TAXATION
ACT, 1957
( Act No. XXVI of 1957 )
MOTOR VEHICLES TAXA TION ACT, 1957 353
Section.
1. Short title, extent and commencement.
2. Definitions.
3. Imposition of a tax on motor vehicles.
3-A. Levy of life time tax.
4. Payment of tax and issue of token.
4-A. Declaration by persons keeping vehicles for use.
4-B. Payment of additional tax.
5. Bar of imposition of tax by any local body.
6. Carriage of token on vehicle and duty to stop it on demand by police
officer.
7. Penalty for failure to pay tax.
7-A. Period specified for payment of tax.
8. Recovery of tax as an arrear of land revenue.
9. Exemptions.
10.Appeal.
11. Trial of offences and procedure in certain cases.
12. Power of Government of make rules.
–––––––
THE JAMMU AND KASHMIR MOTOR VEHICLES
TAXATION ACT, 1957
Act No. XXVI of 1957
CONTENTS
MOTOR VEHICLES TAXA TION ACT, 1957 355
THE JAMMU AND KASHMIR MOTOR VEHICLES
TAXATION ACT, 1957
Act No. XXVI of 1957
[Received the assent of the Sadar-i-Riyasat on 24th September, 1957
and Published in Government Gazette dated 30th September, 1957.]
An Act to provide for the levy of a tax on motor vehicles in the 1[Union
territory of Jammu and Kashmir].
Be it enacted by the State Legislature in the Eighth Year of the Republic
of India as follows :—
1. Short title, extent and commencement. —(1) This Act may be called
the Jammu and Kashmir Motor Vehicles Taxation Act, 1957.
(2) It extends to the 2[whole of the Union territory of Jammu and Kashmir].
3[(3) It shall come into force on such date as the Government may, by
notification in the 4[Government Gazette], appoint.]
2. Definitions.— In this Act, unless there is anything repugnant in the
subject or context,—
(i) the following expressions shall have the meanings assigned
to them in 5[the Motor Vehicles Act, 1988 (59 of 1988)] :—
(a) “goods” ;
(b) “goods vehicle” ;
(c) “invalid carriage” ;
(d) “motor vehicle” ;
(e) “Traffic Officer” ;
(f) “trailer” ; and
1. Substituted by S.O. 1229(E) dated 31.03.2020 for “the Jammu and Kashmir State”.
2. Substituted ibid for “whole of the State of Jammu and Kashmir”.
3. Enforced w.e.f. 1st October, 1957 vide Home Department Notification No. TR-54/57 (G . G .
1st October, 1957.)
4. Now Official Gazette.
5. Substituted by S.O. 1229(E) dated 31.03.2020 for “the Jammu and Kashmir Motor Vehicles
Act, Samvat 1998”.
356 MOTOR VEHICLES TAXA TION ACT, 1957
(g) “unladen weight” ;
1[(ia) “Government means the Government of the Union territory of Jammu
and Kashmir ;]
(ii) 2[‘taxation officer’] means an officer appointed by the Government
to exercise the powers and perform the functions of a 2[taxation
officer] under this Act ;
(iii) ‘local body’ means a Municipal Council or a Municipal Committee
or a Town Area Committee or a Village Panchayat 3[or a Canton-
ment Board] constituted under any enactment for the time being in
force ;
(iv) ‘prescribed’ means prescribed by the Government by rules made
under this Act ;
(v) ‘public road’ means any street, road, square, court, alley passage
or riding path over which the public have a right of way, whether a
thoroughfare or not, and includes the roadway over any public
bridge or causeway ;
(vi) ‘registered owner’ means the person in whose name a motor
vehicle is registered or deemed to be registered under 4[the Motor
Vehicles Act, 1988 (59 of 1988)] ;
5[(vi-a) ‘tax’ means tax imposed under this Act ;]
(vii) ‘laden weight’ in relation to a motor vehicle means, in case a permit
is issued to the vehicle under 4[the Motor Vehicles Act, 1988 (59 of
1988)] the maximum laden weight specified in such permit, if no
such permit is issued the maximum laden weight specified in the
registration certificate of the vehicle ; 6[ x  x  x  ] ;
(viii) ‘laden weight’ in relation to a trailer means, in case a permit is issued
to the vehicle to which the trailer is attached under 4[the Motor
Vehicles Act, 1988 (59 of 1988)], the maximum laden weight specified
1. Clause (ia) inserted by S.O. 1229(E) dated 31.03.2020.
2. Substituted by Act, XIX of 1962 for “licensing officer”.
3. Words “or a Cantonment Board” inserted by Act XIX of 1962.
4. Substituted by S.O. 1229(E) dated 31.03.2020 for “the Jammu and Kashmir Motor Vehicles
Act, Samvat 1998”.
5. Clause (vi-a) inserted by Act XIX of 1962.
6. Words omitted ibid.
MOTOR VEHICLES TAXA TION ACT, 1957 357
in such permit in respect of the trailer, if no such permit is issued, the
maximum laden weight specified in respect of the trailer in the regis-
tration certificate of the vehicle to which the trailer is attached, 1[ x  x
x ] ; and
(ix) ‘year’ means the financial year ; ‘half year’ means the first six
months or the second six months of such year ; and ‘quarter’
means the first three months or the second three months of such
half year.
3. Imposition of a tax on motor vehicles. —(1) The Government may, by
notification in the 2[Government Gazette], from time to time, direct that a tax
shall be levied on every motor vehicle using any public road in 3[Union terri-
tory 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 :
4[x x x x].
5[3-A. Levy of life time tax on personalised vehicles. ––(1)  If a registered
owner of any personalised vehicle makes an application in the prescribed form
to the Taxation Officer, then, notwithstanding anything contained in section 3,
it shall be lawful to levy and collect on such vehicle such sum as tax as is
equivalent to the aggregate of the amount of tax leviable under section 3 for  a
period up to ten years at the rate existing on the date of receipt of such
application.
(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 non-
transport vehicles and invalid carriage.]
1. Words omitted by Act XIX of 1962.
2. Now Official Gazette.
3. Substituted by S.O. 1229(E) dated 31.03.2020 for “the State of Jammu and Kashmir”.
4. Proviso omitted ibid.
5. Section 3-A inserted by Act XXIX of 1988, s. 2.
358 MOTOR VEHICLES TAXA TION ACT, 1957
4. Payment of tax and issue of token. ––(1) (a) The tax levied in pursuance
of a notification issued under sub-section (1) of section 3 shall be paid by the
registered owner or person having possession or control of the motor vehicle, at
his choice, either quarterly, half yearly, or annually, upon a quarterly, half-yearly
or annual 1[token]  to be taken out by him.
 Explanation:—The tax for a half-yearly 1[token] shall not exceed twice and
the tax for an annual 1[token] shall not exceed four times the
tax for a quarterly 1[token]. The Government shall have power
to grant a rebate not exceeding five percent of the amount of
the tax in case of annual 1[tokens.]
(b) Where the tax for any motor vehicle has been paid for any quarter,
half-year or year and the vehicle has not been used during the whole of that
quarter, half-year or year or a continuous part thereof not being less than 1[two
months], a refund of the tax at such rates as may, from time to time, be notified
by the Government, shall be payable subject to such conditions as may be
specified in such notification.
(c) Notwithstanding anything contained in section 3 or in clauses (a) and
(b), the Government may, by notification in the 2[Government Gazette], from
time to time, direct that a temporary 1[token] for a period not exceeding thirty
days at a time may be issued in respect of any class of motor vehicles on
payment of such tax 3[x x x x] and subject to such conditions, as may be speci-
fied in such notification.
(d) No motor vehicle shall be used on any public road in 4[Union territory
of Jammu and Kashmir] at any time after the issue of a notification under sub-
section (1) of section 3, unless a 1[token] permitting such use during such time
has been obtained uder clause (a) or clause (c).
(2) Notwithstanding anything contained in sub-section (1), no person
shall be liable to tax during any period on account of any taxable motor vehicle
the tax due in respect of which for the same period has already been paid by
some other person.
(3) (a) When any person pays the amount of tax due in respect of a motor
vehicle or proves to the satisfaction of the 1[taxation officer] that no tax is
payable in respect of such vehicle, the 1[taxation officer] shall—
1. Substituted by Act, XIX of 1962.
2. Now Official Gazette.
3. Omitted by S.O. 1229(E) dated 31.03.2020.
4. Substituted ibid for “the State of Jammu and Kashmir”.
MOTOR VEHICLES TAXA TION ACT, 1957 359
(i) grant to such person a 1[token] in such form as may be notified by
the Government, to use the vehicle on public roads in 2[Union
territory of Jammu and Kashmir] for the period concerned ; and
(ii) in the case referred to in clause (a) of sub-section (1) record that
the tax has been paid for a specified period or that no tax is
payable in respect of the vehicle, as the case may be, in the
certificate of registration granted or deemed to be granted in
respect of the vehicle under 3[the Motor Vehicles Act, 1988 (59
of 1988)], or in the case of vehicles not registered or deemed to
be registered under that Act, in a certificate in such form as may
be notified by the Government.
(b) Every 1[token] granted under clause (a) shall be valid throughout
2[Union territory of Jammu and Kashmir].
4[4-A. Declaration by persons keeping vehicles for use. ––(1)  The reg-
istered owner of every motor vehicle shall make the declaration in respect of it
in the prescribed form stating the prescribed particulars and shall deliver the
declaration within the prescribed time to the Taxation Officer.
(2) Where a motor vehicle is altered so as to render the registered owner
thereof liable to the payment of an additional tax under section 4-B, such
registered owner shall make within the prescribed time an additional declaration
in the prescribed form showing the nature of alteration made.
(3) If the registered owner of a motor vehicle fails to deliver a declaration
in accordance with the provisions of sub-section (1) or sub-section (2) or
delivers a declaration in which the particulars prescribed to be therein set forth
are found to be false, he shall be punishable with fine which may extend to one
hundred rupees.
4-B. Payment of additional tax.— Where any motor vehicle in respect of
which the tax has been paid is altered in such a manner as to cause the vehicle
to become a vehicle in respect of which a higher rate of tax is payable, the
registered owner or person having possession or control of the motor vehicle
shall be liable to pay an additional tax of sum which is equal to the difference
between the tax already paid in respect of such vehicle and the tax which is
payable in respect of such vehicle after its being so altered.]
1. Substituted by Act XIX of 1962.
2. Substituted by S.O. 1229(E) dated 31.03.2020 for “the State of Jammu and Kashmir”.
3. Substituted ibid for “the Jammu and Kashmir Motor Vehicles Act, Samvat 1998”.
4. Sections 4-A and 4-B inserted by Act XIX of 1962.
360 MOTOR VEHICLES TAXA TION 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.
6. Carriage of token on vehicle and duty to stop it on demand by
1[Police Officer]. ––(1) The 2[token] granted in respect of a motor vehicle
under this Act shall be carried in a conspicuous place upon the vehicle in such
manner as may be notified by the Government and if such a 2[token] is not so
carried upon such vehicle, the registered owner or the person having
possession or control thereof shall be punishable with fine which may extend
to fifty rupees.
(2) 1[Any Police Officer, authorised by the Government in this behalf,
in the prescribed uniform or any Taxation Officer] may require the driver of
any motor vehicle on any public road to stop the vehicle and cause it to
remain stationary so long as may reasonably be necessary for the purpose
of satisfying himself that a 2[token] has been duly obtained in respect of
such vehicle.
(3) Any person failing to stop a motor vehicle when required to do so
by 1[such Police Officer or Taxation Officer] under sub-section (2) shall be
punishable with fine which may extend to fifty rupees.
7. Penalty for failure to pay tax.–– If the tax due in respect of any
motor vehicle has not been paid, the registered owner or the person having
possession or control thereof shall be punishable with fine which may
extend to 3[one hundred rupees] ; and the amount of the tax due by him in
respect of such vehicle for the quarter or quarters concerned shall also be
recovered as if it were a fine.
1. Substituted by Act XIX of 1971.
2. Substituted by Act XIX of 1962 for “licence”.
3. Substituted ibid.
MOTOR VEHICLES TAXA TION ACT, 1957 361
1[Provided that the Taxation Officer may, in lieu of prosecution under
section 11 and subject to such general directions, if any, as may be issued
by the Government from time to time, accept from the owner of such motor
vehicle compensation not exceeding one hundred rupees in addition to the
tax and on payment of such compensation, no further proceedings shall be
taken against the owner of a motor vehicle in respect of the offence so
compounded.]
2[7-A. Period specified for payment of tax.–– Notwithstanding anything
contained in this Act, if any tax or other amount due under this Act is not paid
within the time fixed for the payment thereof or within a period of three months
from the date of demand whichever is earlier, the person from whom the tax or
other amount is due shall be liable  to pay in addition to the tax or amount due,
a sum equal to 2% of such tax or amount for each month or part thereof, after
the period specified for its payment.]
8. Recovery of tax as an arrear of land revenue.–– Any tax due under
this Act may also be recovered in the same manner as an arrear of land revenue.
The motor vehicle in respect of which the tax is due or its accessories may be
detained and sold in pursuance of this section, whether or not such vehicle or
accessories are in the possession or control of the person liable to pay the tax.
9. Exemptions.–– The Government may, by notification in the 3[Govern-
ment Gazette], exclude either totally or partially any motor vehicle or class of
motor vehicles or motor vehicles running in any particular area from the
operation of this Act.
10. Appeal.–– An appeal shall lie to the 4[Transport Commissioner] from
an order of the 4[Taxation Officer,] within thirty days from the date of such
order, on the ground that the rate of tax levied is higher than that provided by
or under this Act or that the motor vehicle is not liable to tax. An order passed
in appeal by the 4[Transport Commissioner] shall be final.
11. Trial of offences and procedure in certain cases.—5[(1) All offences
punishable under this Act shall be triable by a Court of Judicial Magistrate.]
(2) A Court taking cognizance of an offence punishable 6[under sub-
section (3) of section 4-A or] under sub-section (1) or under sub-section (3) of
1. Proviso to section 7 added by Act XIX of 1962.
2. 7-A inserted by Act XIV of 1974, s. 6.
3. Now Official Gazette.
4. Substituted by Act XIX of 1962.
5. Section 11 (1) substituted by Act XL of 1966.
6. Words inserted by Act XIX of 1962.
362 MOTOR VEHICLES TAXA TION ACT, 1957
section 6, or under section 7, may state upon the summons to be served on the
accused person that he––
(a) may appear by pleader and not in person, or
(b) may, by a specified date prior to the hearing of the charge, plead
guilty to the charge by registered letter and remit to the Court such
sum not exceeding 1[one hundred rupees] and in the case of an
offence punishable under section 7, also such sum on account of
the tax due from him, as the Court may specify.
(3) Where an accused person pleads guilty and remits the sum specified
by the Court, no further proceedings in  respect of the offence shall be taken
against him.
2[11-A. Compounding of offences.–– Where any person is accused of an
offence under section 11, it shall be lawful for him to pay to the prescribed
officer, by way of composition for such offence, a sum of money not exceeding
one hundred rupees together with the amount of tax, if any, which may be due
from him. Such composition shall have the effect of an acquittal and no further
proceedings shall be taken against such person in respect of such offence.]
12. Power of Government to make rules. ––(1) The Government may
make rules for carrying out all or any of the purposes of this Act.
(2) Any rule made under sub-section (1) may provide that a breach thereof
shall be punishable with fine which may extend to fifty rupees.
3[X X X X]
–––––––
1. Substituted by Act XIX of 1962.
2. Section 11-A inserted ibid.
3. Schedules I and II omitted by S.O. 1229(E) dated 31.03.2020.

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