Amendment status not verified — confirm the current text below against the official source.
Substituted for “the Jammu and Kashmir Motor Vehicle Act, Samvat 1998” by Act X of 2018, s. 2. 6 PASSENGERS TAXATION 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 5Jammu 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)].