Amendment status not verified — confirm the current text below against the official source.
Substituted by Act XIX of 1962. MOTOR VEHICLES TAXATION ACT, 1957 27 respect of the vehicle under the 1Jammu and Kashmir Motor Vehicles Act, Samvat 1998, or in the case of vehicles not regis- tered or deemed to be registered under that Act, in a certificate in such form as may be notified by the Government. (b) Every 2[token] granted under clause (a) shall be valid throughout the State of Jammu and Kashmir. 3[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.]