Amendment status not verified — confirm the current text below against the official source.
Levy and collection of cess. ––(1) There shall be levied and collected for the purposes of the Act, a cess on vehicles used or kept for use in the State, at the rate and manner specified for the vehicle, by the Government from time to time : Provided that no such cess shall be levied on a vehicle kept by dealer or manufacturer for the purpose of trade : Provided further that if the Government is of the opinion that it is necessary in the public interest, it may by notification in the Government Gazette, exempt any vehicle or any class of vehicle from the cess payable under this Act. (2) Every cess leviable under sub-section (1) shall be payable by the registered owner or any person having possession or control of the motor vehicle, as the case may be. (3) Subject to the provisions of the Jammu and Kashmir Motor Vehicles Taxation Act, 1957, the cess leviable under sub-section (1) shall be collected by any other officer as may be authorized by the Government in this behalf or in such manner and at such time as may be prescribed by the Government from time to time. (4) Where any person who is liable to pay the cess in respect of a motor vehicle fails to pay the cess within the prescribed time, such person shall for the default of each year, in addition to the cess, pay an amount of penalty equal to 10% of the cess due at the time of making the payment.