Amendment status not verified — confirm the current text below against the official source.
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