Amendment status not verified — confirm the current text below against the official source.
Section 17 substituted ibid, s. 18. * Now Jammu and Kashmir Goods and Services Tax Act, 2017. 14 PASSENGERS TAXATION 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].