The JAMMU AND KASHMIR PASSENGERS TAXATION ACT, 1963

PASSENGERS TAXATION
ACT, 1963
(Act No. XII of 1963)
THE JAMMU AND KASHMIR PASSENGERS TAXATION
ACT, 1963
(Act No. XII of 1963)
CONTENTS
Preamble
SECTION.
1. Short title, extent and commencement.
2. Definitions.
3. Levy of tax.
3-A. Payment of tax in lump
3-B. Excess amount of tax collected to be paid to Government.
4. Method of collection of tax.
5. Method of levy.
6. Keeping of accounts and submission of returns.
7. Authorities under the Act.
8. Registration of owner.
9. Grant of registration certificate.
10. Exemptions.
11. Supply of time table and table of fares and freights.
12. Arrears of tax to be recovered as arrears of land revenue.
12-A. Interest on delay in payment of tax etc.
13. Power of entry and inspections.
14. Power to seize licence.
544 PASSENGERS TAXA TION ACT, 1963
SECTION.
15. Production of tickets.
16. Appeals.
17. Revisions.
17-A. Penalties imposable.
18. Offences and penalities.
19. Power to compound offences.
20. Bar of proceedings.
21. Exclusion of jurisdiction of Civil Courts.
22. Refunds.
22-A. Rectification of mistake.
–––––––
PASSENGERS TAXA TION ACT, 1963 545
THE JAMMU AND KASHMIR PASSENGERS TAXATION
ACT, 1963
(Act No. XII of 1963)
[Received the assent of the Sadar-i-Riyasat on 27th March, 1963 and
published in Government Gazette dated 27th March, 1963 (Extra.)].
An Act to provide for levying a tax on passengers carried by road
in motor vehicles.
Be it enacted by the Jammu and Kashmir State Legislature in the Four-
teenth Year of the Republic of India as follows :—
1. Short title, extent and commencement. ––(1) This Act may be called
the Jammu and Kashmir Passengers Taxation Act, 1963.
(2) It shall extend to the whole of the 
1
[State of Jammu and Kashmir].
2[(3) It shall come into force on such date as the Government may, by
notification, appoint].
2. Definitions.–– In this Act, unless the context otherwise requires,—
3
[(a) “appellate authority” means an authority appointed by the
Government for the purposes of this Act] ;
4
[(aa)]“business” means the business of carrying passengers by motor
vehicles ;
5[(b) “Commissioner” means any person appointed by the Government
to exercise functions of the Commissioner under this Act ;]
(c) “fare” includes sums payable for a season ticket or in respect of
the hire of a contract carriage ;
(d) “motor vehicle” means a public service vehicle as defined in 6[the
Motor Vehicles Act, 1988 (Central Act 59 of 1988)] ;
1. Now Union territory of Jammu and Kashmir.
2. Enforced w.e.f. 6th May, 1963 by SRO-181 dated 19th April, 1963.
3. Inserted by by Act X of 2018, s. 3.
4. Renumbered as clause (aa) ibid.
5. Clause (b) substituted by Act XIX of 1966.
6. Substituted for “the Jammu and Kashmir Motor Vehicle Act, Samvat 1998” by Act X of
2018, s. 2.
546 PASSENGERS TAXA TION ACT, 1963
(e) “owner” means the owner of a motor vehicle in respect of which a
permit has been granted or countersigned under the provisions
of 1[the Motor Vehicles Act, 1988 (Central Act 59 of 1988)], and
includes—
(i) the holder of a permit in respect of such vehicle ;
(ii) any person for the time being in charge of such vehicle ;
(iii) any person responsible for the management of the place of
business of such owner ; and
(iv) the Government ;
(f) “passenger” means any person travelling in a motor vehicle but
shall not include the driver or the conductor or any employee of
the owner of the vehicle travelling in the bona fide discharge of his
duties in connection with the vehicle ;
(g) “prescribed” means prescribed by rules framed under this Act ;
(h) 2[Assessing authority] means an officer appointed as such by the
Government for purposes of this Act ;
3[(hh)“the Recovery Officer” means an officer appointed as such by the
Government for the purposes of this Act ;]
4
[ (hhh) “Tribunal” means the Appellate Tribunal constituted under section
21-A of the 
5
Jammu and Kashmir General Sales Tax Act,1962] ;
(i) all words and expressions used but not defined in this Act shall
have the same meaning as are assigned to them in 1[the Motor
Vehicles Act, 1988 (Central Act 59 of 1988)].
3. Levy of Tax. ––(1) There shall be levied, charged and paid to the Govern-
ment a tax on all fares in respect of all passengers carried by motor vehicles, at
such rate not exceeding 30% of the value of the fare as may be notified by the
Government from time to time in this behalf subject to a maximum of two Naya
Paise in any one case the amount of tax being calculated to the nearest Naya Paisa.
6[x  x  x  x].
1. See footnote under clause (d) of section 2.
2. Substituted by Act XIX of 1981, s.18.
3. Clause (hh) substituted by Act X of 2018, s. 2. It was earlier inserted by Act XIX of 1981.
4. Clause (hhh) added by Act VII of 2001, s. 10.
5. Now Jammu and Kashmir Goods and Services Tax Act, 2017.
6. Proviso omitted by Act XIII of 1969.
PASSENGERS TAXA TION ACT, 1963 547
Explanation.—When passengers are carried by a motor vehicle and no fare has
been charged, the tax shall be levied and paid as if such passengers
were carried at the normal rate prevalent on the route.
(2) Where any fare charged is a lump sum paid by a person on account of a
season ticket or as subscription or contribution for any privilege, right or facility
which is combined with the right of such person being carried by a motor vehicle
without any further payment or at a reduced charge, the tax shall be levied on the
amount of such lump sum or on such amount as appears to the prescribed
authority to be fair and equitable having regard to the fare fixed by a competent
authority under 1[the Motor Vehicles Act, 1988 (Central Act 59 of 1988)].
2[3-A. Payment of tax in lump.—Notwithstanding anything contained in
section 3 an owner may, in lieu of tax chargeable under the Act opt to pay by
way of composition such sum of money the lump sum as may be determined
from time to time by the Government with reference to the seating capacity of
Motor Vehicle and notified by it :
Provided that nothing contained in this section shall apply to an owner
owning more than one motor vehicle unless he exercises such option in
respect of all such vehicles liable to tax.
3-B. Excess amount of tax collected to be paid to Government.—An
owner who has opted or shall opt to pay the tax in lump sum and has collected
or shall collect tax in excess of the amount payable under sub-section (1) shall
pay to the Government in the prescribed manner the tax collected in excess.]
4. Method of collection of tax.–– The tax shall be collected by the owner
of the motor vehicle and paid to the Government in the prescribed manner.
3[x  x  x  x].
5. Method of levy.–– Save as otherwise provided by this Act, no passenger
shall be allowed to travel by the owner in a motor vehicle unless he is issued a
ticket in the prescribed form for the journey, denoting that the tax has been paid.
6. Keeping of accounts, 4[submission of returns and assessment].—(1)
An owner may be required to keep such accounts and to submit such returns at
such intervals and to such authority as may be prescribed :
5[Provided that an owner who has opted to pay the tax in lump sum shall
not be liable to keep accounts and to submit returns.]
1. See footnote under clause (d) of section 2.
2. Sections 3-A, 3-B inserted by Act XIX of 1981, s.19.
3. Proviso omitted by ibid s.20.
4. Substituted by ibid s.21.
5. Proviso added ibid.
548 PASSENGERS TAXA TION ACT, 1963
1[x  x  x  x].
2[(4) If the assessing authority is satisfied that the tax has not been
correctly levied, charged and/or paid in the prescribed manner or the owner
has failed to furnish the return within the prescribed period, he shall after
giving the owner a reasonable opportunity of being heard, proceed to levy the
amount of tax due and recover the same.
(5) The tax assessed or any other amount demanded under the Act shall be
paid within 15 days of the service of notice of demand issued in the prescribed form.]
3[7. Authorities under the Act.—(1) For carrying out the purposes of this
Act, the Government shall appoint one or more persons as the Commissioners
under this Act and such other persons to assist him as it thinks fit in this behalf.]
(2) The Commissioner and the persons appointed under sub-section (1)
shall exercise such powers and perform such duties as may be assigned to
them under this Act.
8. Registration of owner.—No owner shall ply for hire his motor vehicle
in the *State unless he is in possession of a valid registration certificate as
provided hereinafter.
9. Grant of registration certificate.—(1) A registration certificate shall
be granted in the prescribed manner to any owner applying therefor to the
prescribed authority on payment of a 3[fee of twenty-five rupees].
4[(2) Every such registration certificate shall be valid till it is cancelled or
suspended.]
(3) No registration certificate shall be granted to any person who has not
registered his motor vehicle under 5[the Motor Vehicles Act, 1988 (Central Act
59 of 1988)] and if any such registration under that Act is suspended or can-
celled, any registration certificate granted under this Act shall be deemed to be
suspended or cancelled, as the case may be.
6(4) Omitted.
(5) If any owner, who has been granted a certificate of registration
under sub-section (1) transfers, discontinues or closes his business, he
1. Sub-sections (2) and (3) omitted by Act XIX of 1981, s. 21.
2. Sub-section (4) substituted ibid.
3. Substituted by Act VI of 1983.
* Now Union territory of Jammu and Kashmir.
4. Substituted by Act XX of 1978.
5. See footnote under clause (d) of section 2.
6. Sub-section (4) of section 9 omitted by Act XIX of 1981, s.22.
PASSENGERS TAXA TION ACT, 1963 549
shall inform the prescribed authority within thirty days of his doing so, and
the said authority shall cancel the registration certificate from the date of
transfer, discontinuance or closing down of the business.
1[(5-a) Notwithstanding anything contained in sub-section (5), if the
Assessing Authority is satisfied that any owner who has been granted certifi-
cate of registration under sub-section (1) has discontinued his business he
may for reasons to be recorded, cancel the certificate of registration after
giving the owner a reasonable opportunity of being heard.]
(6) (i) On the death of an owner any person claiming to be the legal
representative of the deceased shall inform the 2[Assessing
authority] of this fact within a period of thirty days.
(ii) The 2[Assessing authority] shall thereupon after due enquiry
transfer the certificate in the name of the person legally entitled
to it.
(7)When any owner transfers any motor vehicle, the transferee shall be
liable to pay tax and penalty, if any, remaining unpaid by the transferer up to
the date of transfer as if he was the registered owner, and the transferee shall
not ply the said motor vehicle without getting himself registered or getting his
registration certificate amended, if he is already registered.
10. Exemptions.—The Government may, by general or special order and
subject to specific condition, if any, 3[exempt  either partly or in full, any person
or class of persons from the operation of any of the provisions] of this Act, if in
its opinion such exemption would be expedient in the public interest.
11. Supply of time table and table of  fares and  freights.—An owner shall,
in the prescribed manner, furnish to the 2[Assessing authority] a table of fares of
public service vehicles, a table regulating timings of arrival and departure of
motor vehicles and such other particulars connected with the business as the2
[Assessing authority] may, by order from time to time, require.
12. 4[Recovery of arrears of tax and other demand].—(1) Any arrears
of tax or penalty imposed under this Act shall be recoverable as an arrear of
land revenue.
(2) Notwithstanding anything contained in sub-section (1), if it is reported
to the 2[Assessing authority] or an officer specially empowered in this behalf by
1. Sub-section (5-a) inserted by Act XIX of 1981, s. 22.
2. Substituted by Act No. XIX of 1981, s.22.
3. Substituted by Act No. XIII of 1984, s.2.
4. Marginal heading substituted by Act No. XIX of 1981, s.23.
550 PASSENGERS TAXA TION ACT, 1963
the Commissioner that the tax is due from an owner of a motor vehicle and he has
not paid the same within the time allowed to him in this behalf, a notice shall be
issued to him in the manner considered feasible by that officer to appear and to
show cause why the tax may not be realised from him.
(3) If he appears and satisfies the officer that he had paid the tax, the
proceedings will be dropped. But if he does not appear or does not show
cause to the satisfaction of that officer that such tax had been paid, the
officer may direct that until the tax is paid, the vehicle in respect of which
the tax is due shall not ply . 1[A copy of such order shall be forwarded to the
2[Registering authority] as defined in 3[Motor Vehicles Act, 1988 (Central Act
59 of 1988)] and the said authority shall, notwithstanding anything contained
in 3[Motor Vehicles Act, 1988 (Central Act 59 of 1988)] suspend the permit
whereby the vehicle is allowed to ply for the period during which the owner is
in default in making the payment of tax or any other amount payable under this
Act.]
(4) An order passed ex-parte may be set aside by the officer on sufficient
cause being shown in that behalf 4[within thirty days from the receipt of appli-
cation requesting to set aside the order] and after such order has been set
aside the proceedings may start before the officer from the stage at which the
ex-parte proceedings were taken.
(5) The provisions of 5[the Code of Civil Procedure, 1908 (5 of 1908)], shall
apply mutatis mutandis to the proceedings in respect of service of processes on
the assessee and the 6[Assessing authority] and the officers specially empowered
by the Commissioner under sub-section (2) shall have the powers of a Civil Court
in respect of the summoning of witnesses and the production of documents.
7[12-A. Interest on delay in payment of tax etc.—If any amount of tax,
penalty or any other sum payable under this Act, except the amount payable
under this section, is not paid within the time prescribed or specified in the
notice of demand, as the case may be, the person who is in default shall in
addition to such tax, penalty or any other sum, pay interest at 2% per month for
each month of default.
Explanation 1.—Interest shall be charged for full month and not for a
part thereof.
1. Words added by Act XIX of 1981, s. 23.
2. Substituted by Act XIII of 1984, s.3.
3. Substituted for “Motor Vehicles Act, 1939” by Act X of 2018, s. 4.
4. Words inserted by Act XIX of 1981, s. 23.
5. Substituted by S.O. 1229(E) dated 31.03.2020 for “the Code of Civil Procedure, Svt. 1977”.
5. Substituted by Act XIX of 1981, s. 23.
6. Section 12-A inserted ibid, s. 24.
PASSENGERS TAXA TION ACT, 1963 551
Explanation 2.—If tax or any other amount payable under the Act is paid
by cheque or draft, the date of encashment of the cheque or the draft, shall be
treated to be the date of deposit of tax or such other sum.]
13. Power of entry and inspections.—(1) The driver of a motor vehicle
shall cause the vehicle to stop and remain stationary, when required so to do
by any 1[Assessing authority] in order to enable the said authority to carry out
any duty imposed by or under this Act and the said authority may also enter
and travel in the motor vehicle for doing so.
(2) A person authorised under sub-section (1) shall wear such uniform or
such other distinguishing insignia as may be prescribed, may enter and inspect
any place ordinarily used by the owner for garaging a vehicle or keeping ac-
counts of his business for the purposes of seeing or verifying whether the
provisions of this Act or any rules framed thereunder are being complied with
and countersign any documents during the course of such inspection.
(3) The 1[Assessing authority] may, in order to ensure that any provision
of this Act is not being evaded by the owner of a motor vehicle, inspect and, if
necessary, seize the log book from the driver of such motor vehicle and give a
temporary acknowledgment therefor to the driver until the log book is returned
to him.
2[(4) All accounts, registers and other documents of an owner of a motor
vehicle shall at all reasonable times be open to inspection by the Commis-
sioner, assessing authority or any other officer authorised by the Commis-
sioner, in this behalf and the Commissioner, assessing authority or the authorised
officer may sign such accounts, registers, documents and books.
(5) If the Commissioner, assessing authority or any authorised officer
has reasons to suspect that any owner of a motor vehicle is attempting to
evade payment of tax under this Act, the Commissioner, assessing authority or
the authorised officer, may, for reasons to be recorded, seize such accounts,
registers or other documents of the owner as may be necessary for the purpose
of any proceeding under this Act and shall grant a receipt for the same. The
said accounts, registers and other documents shall not be retained by an officer
other than the Commissioner for a period exceeding one month unless prior
approval of the Commissioner has been obtained.
(6) For the purposes of sub-sections (4) and (5), the Commissioner, as-
sessing authority or the authorised officer, as the case may be, may enter any
place of business of the owner of a motor vehicle.]
1. Substituted by Act XIX of 1981, s. 17.
2. Sub-sections (4), (5) and (6) of section 13 inserted ibid s. 25.
552 PASSENGERS TAXA TION ACT, 1963
14. Power to seize licence. ––(1) The 1[Assessing authority] may, if he
has reason to believe that the driver of a motor vehicle charged with any
offence under this Act may abscond or otherwise avoid the service of summons,
seize any licence held by such driver and forward it to the Court taking
cognizance of the offence.
(2)The 1[Assessing authority] seizing a licence under sub-section (1)
shall give to the person surrendering the licence a temporary acknowledgement
therefor and such acknowledgment shall authorise the holder to drive until the
licence has been returned to him or the Court has otherwise ordered.
15. Production of tickets.–– A passenger shall, upon demand made
during the course of or immediately before or after the journey, produce to any
1[Assessing authority] the ticket, voucher or document relating to his travel.
On his failure to do so he would be chargeable with twice the fare as penalty. In
case of his failure to pay the amount determined it shall be recoverable from
the driver of the vehicle if it is proved that he allowed the passenger to travel
without a ticket for the journey.
2
[16. Appeals. ––
3
[(1) The owner of the vehicle or any other person object-
ing to an order passed by the Assessing Authority, other than Deputy Sales Tax
Commissioner (Adm.), may appeal to the Appellate Authority or if the order is
made by the Deputy Sales Tax Commissioner (Adm.) to the Commissionr :
Provided that no appeal shall be entertained unless 10% of the tax assessed,
which is disputed in appeal, has been paid before filing of appeal :
Provided further that no such appeal shall be entertained after a period
of 60 days from the date of such order unless the Appellate Authority or the
Commissioner, as the case may be, is satisfied that the appellant had sufficient
cause for not preferring an appeal within the said period :
Provided also that the Appellate Authority or the Commissioner, as the
case may be, may for reasons to be recorded in writing, stay the recovery of
the disputed amount of tax and penalty.]
4
[(2) All proceedings pending before the Appellate Authority or the Com-
missioner, as the case may be, under sub-section (1), on the commencement of
the Jammu and Kashmir Passengers Taxation (Amendment) Act, 2018 shall
stand transferred to the Appellate Authority or the Commissioner, as the case
may be, who may be appointed by the Government under the provisions of this
1. Substituted by Act XIX of 1981, s. 22.
2. Section 16 substituted by Act VII of 2001, s. 16
3. Existing section 16 renumbered as sub-section (1) by Act X of 2018, s. 5.
4. Sub-section (2) inserted ibid.
PASSENGERS TAXA TION ACT, 1963 553
Act for disposal, as if these proceedings were made or pending before these
authorities].
1[16-A. Appeals to the Tribunal. ––(1) Notwithstanding  anything contained
in any law for the time being in force, any person aggrieved by an order passed
under section 16 may within three months from the date of such order prefer an
appeal to the Tribunal.
(2) The Tribunal may, after calling for and examining the relevant records
and giving the parties reasonable opportunity of being heard—
(a) confirm or cancel such order or pass any other order which it may
deem fit ; or
(b) set-aside such order with the directions to pass fresh order after
such enquiry as it may direct.
(3) During the pendency of appeal, the Tribunal may for reasons to be
recorded in writing stay the recovery of the disputed amount of tax and penalty.
16-B. Application of Limitation Act.–– The provision of section 5 and
section 12 of the 2[Limitation Act, 1963 (36 of 1963)] shall apply to appeals
and revisions filed under this Act before the Appellate Authority, Reviewing
Authority or the Tribunal.
16-C. Powers of the Tribunal.–– In discharging functions under this Act,
the Tribunal shall have the same powers as are exerciseable by it under the
*Jammu and Kashmir General Sales Tax  Act, 1962.
16-D. Statement of case to High Court.–– The provisions of section 12-D
of the *Jammu and Kashmir General Sales Tax Act, 1962 shall apply mutatis
mutandis for referring any question of law under this Act to the High Court].
3[17. Revisions. ––(1) Commissioner may, of his own motion call for the
records of any proceedings which are pending before, or have been disposed
of by the Appellate Authority or any authority appointed under section 7 to
assist the Commissioner for the purpose of satisfying hmself as to the correct-
ness, legality or propriety of such proceedings or of any order made therein
and may pass such orders in relation thereto as he may think fit.
(2) No order shall be made under this section which adversely affects the
rights of a person without giving him a reasonable opportunity of being heard.
1. Sections 16-A, 16-B, 16-C and 16-B inserted by Act VII of 2001, s. 17.
2. Substituted by S.O. 1229(E) dated 31.03.2020 for “Limitation Act, Samvat 1995”.
3 . S e c tio n  1 7  s u b s titu te d  ibid, s. 18.
* Now Jammu and Kashmir Goods and Services Tax Act, 2017.
554 PASSENGERS TAXA TION ACT, 1963
(3) All cases and proceedings on applications made by the assesses/
persons under this section and pending on the dtae of commencement of the
Jammu and Kashmir Taxation Laws (Amendment) Act, 2001 before the Com-
missioner, shall stand transferred to the Tribunal for disposal as if these
applications were made before the Tribunal].
1[17-A. Penalty 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 mala fide intention on his part].
18. Offences and 2[prosecution]. ––(1) Whoever—
(a) fails to pay the tax due from him within the prescribed period, or
1. Section 17-A inserted by Act XIX of 1981, s. 28.
2. Substituted ibid.
PASSENGERS TAXA TION ACT, 1963 555
(b) fraudulently evades the payment of any tax due under this Act, or
(c) allows any passenger to travel in a motor vehicle without a ticket
as prescribed under this Act as required by section 5, or
1[(d) wilfully fails to apply for registration 2[x  x  x] or to pay the amount of
Tax or fee, or]
(e) fails to furnish information under section 9(5) (6), or
(f) obstructs any officer from making entry and inspection under
section 13, or
(g) contravenes any other provision of this Act or the rules framed there-
under or any order or direction made under any such provisions or
rule not specifically provided for in this Act,
shall be liable, on conviction, to a fine which may extend to one thousand
rupees, and when the offence is a continuing one, on a subsequent conviction
to a fine not exceeding twenty-five rupees for each day of the continuance of
the offence.
(2) No Court shall take cognizance of any offence under this Act or the
rules framed thereunder, except on a complaint in writing by the 3[Assessing
authority] and no Court inferior to that of a 4[Judicial Magistrate] of the first
class shall try any such offences.
(3)The offences specified in sub-section (1) above shall be triable
summarily.
19. Power to compound offences. ––(1) The 3[Assessing authority] may, at
any time, accept from any person, who has committed an offence under section
18, by way of composition of such offence, a sum of money not exceeding one
thousand rupees or double the amount of tax involved, whichever is greater.
(2) On payment of such sum of money as may be determined under sub-
section (1), the 3[Assessing authority] shall, where necessary, report to the Court
that the offence has been compounded and thereafter no further proceeding
under section 18 shall be taken against the offender in respect of the same
offence and the said Court shall discharge or acquit the accused, as the case
may be.
1. Clause (d) of sub-section (1) of section 18 substituted by Act XIV of 1974, s. 15.
2. Words deleted by Act XX of 1978.
3. Substituted by Act XIX of 1981, s. 28.
4. Substituted by Act XL of 1966 for “Magistrate”.
556 PASSENGERS TAXA TION ACT, 1963
1. Section 19-A substituted by Act XV of 1999, s. 3. It was earlier inserted by Act III of 1998, s. 9.
2. Proviso inserted by Act XII of 2003, s. 2.
* Now Official Gazette.
3. Substituted by Act XIX of 1981, s. 28.
1[19-A. Immunity from penalty and interest in certain cases.–– Not-
withstanding anything contained in this Act, the Government may, if it is of the
opinion for reasons to be recorded in writing, that it is necessary or expedient
so to do in public interest, by notification grant immunity from penalty for any
offence under this Act or reduce or remit interest on arrears of tax assessed by
the concerned authorities subject to such conditions as it may like to impose
for such period, not exceeding six months, as may be specified :
Provided that the Government may extend the period of payment of
arrears on account of assessed tax accrued up to 31st March, 1997 without
interest and penalty to a maximum period of 30 quarterly instalments from 1st
April, 1999. This concession shall be available to those transporters who
have been paying their tax dues regularly from the accounting year 1997-98
and also to those who have defaulted in the payment of tax during the years
1997-98 and 1998-99 but pay the entire amount of assessed tax for the years
1997-98 and 1998-99 by 31st July, 1999 :
Provided further that if any transporter makes a default in payment of
one single instalment on account of arrears, he shall be liable to pay the same
in the next following quarter along with the instalment due for that quarter. In
case of any further default, the transporter shall be liable to pay the entire
amount of arrears along with the interest and penalty.]
2
[Provided that the Government may, subject to such modifications and
conditions as it may consider necessary, by notification in the *[Government
Gazette], grant one time extension in the Amnesty Scheme under the first
proviso to such transporters who have failed to avil the same within the
stipulated time or defaulted in compliance of the terms and conditions thereto].
 20. Bar of proceedings.—No prosecution shall lie against any person
authorised under this Act, for anything done or purporting to have been done
in good faith under this Act or the rules made thereunder.
21. Exclusion of jurisdiction of Civil Courts.—No Civil Court shall have
jurisdiction in any matter which the Government or any 
3
[Assessing authority]
is empowered by this Act or the rules made thereunder to dispose of or take
cognizance of, and regarding the manner in which the Government or any
3[Assessing authority] exercise any powers vested in it or him by or under this
Act or the rules made thereunder.
PASSENGERS TAXA TION ACT, 1963 557
22. Refunds.—The 
1
[Assessing authority] shall, in the prescribed manner,
refund to a registered owner, applying in this behalf, any amount of tax paid by
such owner in excess of the amount due from him under this Act.
2
[22-A. Rectification of mistake. ––(1) The Commissioner, Appellate
Authority, Assessing authority or any authorised officer may, either on his
own motion or on an application, at time within four years from the date of
any order passed by him, rectify any mistake apparent on the face of any
order made by him :
Provided that no such rectification which has the effect of enhancing the
demand or reducing the refund shall be made unless the affected person is
given a reasonable opportunity of being heard.
(2) Where such rectification has the effect of enhancing the demand, the
assessing authority shall serve on the affected person a fresh notice of demand
for the extra amount of demand].
23. Power to make rules. ––(1) The Government may make rules, consistent
with this Act, for securing the payment of the tax and generally for the purpose of
carrying into effect the provisions of this Act.
(2) In particular and without prejudice to the generality of the foregoing
power, the Government may make rules,—
(a) prescribing the manner in which and the intervals and the places at
which tax shall be paid under section 3 and section 4 ;
(b) prescribing the authority or authorities for the purpose of carrying
out any function under any of the provisions of this Act ;
(c) prescribing the forms of tickets and receipts under section 5 ;
(d) prescribing the manner and payment of 
3
[tax, penalty or any other
amount payable under the Act] ;
(e) prescribing the manner of table of fares under section 11 ;
(f) prescribing the manner in which appeals against assessment may
be preferred ;
1. Substituted by Act XIX of 1981, s. 28.
2. Section 22-A inserted by ibid, s. 29.
3. Substituted by ibid, s. 30.
558 PASSENGERS TAXA TION ACT, 1963
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(g) prescribing the manner in which revision application may be
preferred ;
(h) prescribing the manner in which refund under section 22 shall be
made ;
(i) to provide for any other matter for which rules can be or may be
prescribed.
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