Jammu and Kashmir Motor Spirit and Diesel Oil (Taxation of Sales) Act, 2005 (1948 A.D.)
No: 5 Dated: Oct, 06 2005
THE JAMMU AND KASHMIR MOTOR SPIRIT AND DIESEL OIL(TAXATION OF SALES) ACT, 2005 (1948 A.D.)
(Act No. V of Samvat 2005)
An Act to provide for the levy of tax and cess on the retail sale of Motor Spirit and Diesel Oil.
Preamble. - Whereas, it is expedient to provide for the levy of tax and cess on the retail sale of Motor Spirit and Diesel Oil. ; Now, therefore, in exercise of the powers reserved under section 5 of the Jammu and Kashmir Constitution Act, 1996, His Highness is pleased to enact as fallows :-
Preliminary
1. Short title and commencement. - (1) This Act may be called the Jammu and Kashmir Motor Spirit and Diesel Oil (Taxation of Sales) Act, 2005.
(2) It shall come into force on such date as the Government may by notification appoint.
2. Definitions. - In this Act unless there be anything repugnant in the context,-
(a) "Chief Petrol Taxation Officer" means an officer appointed by the Government under this Act ;
(a-1) "Commissioner" means a person appointed by the Government to discharge the functions of Commissioner under this Act ;
(a-2) "Dealer" means any person including a Department of Government who on commission or otherwise, sells any motor spirit or diesel oil to a consumer or to any other person or keeps stock of motor spirit or diesel oil for sale to a consumer or to any other person.
(a-3) "diesel oil" means any inflammable hydrocarbon (including any mixture of hydrocarbons or any liquid containing hydrocarbons) with a flash point above 130oF but not exceeding 170oF which is ordinarily used for providing reasonable efficient motive-power for any form of motor vehicle or for internal combustion engines ;
(aa) "magistrate" means any magistrate exercising powers not less than those of a magistrate of the second class ;
(b) "motor spirit or diesel oil" means any inflammable hydrocarbon (including any mixture of hydrocarbons or any liquid containing hydrocarbon) which is ordinarily used for providing reasonably efficient motive powers and it shall also include Aviation Turbine Fuel (ATF) and Natural Gas ;
(c) "penalty" means a penalty imposed under section 9 of this Act ;
(d) "Petrol Taxation Officer" means such officer not below the rank of a gazetted officer, as may be appointed by the Government to discharge the duties of a Petrol Taxation Officer under this Act with reference to any particular areas ;
(e) "prescribed" means prescribed by rules under this Act ;
(h) "sale" means a transfer of motor spirit or diesel oil for cash or deferred payment or any other valuable consideration and includes its consumption by the dealer for his own use ;
(hh) "Tribunal" means the Appellate Tribunal constituted under {section 12-A of the Jammu and Kashmir General Sales Tax Act, 1962} ;
(i) "vehicle" includes any carriage or conveyance used on land or in water or air.
3. Levy of tax. - Subject to the Provisions of this Act, every dealer shall pay to the Government a tax on the sale of motor spirit and diesel oil at such rate or rates not exceeding forty percent, advalorem as may be specified by the Government by notification in the Government Gazette :
Provided that tax shall be chargeable on the first sale after import of motor spirit and diesel oil into the State :
Provided further that in respect of the sale of motor spirit and diesel oil lying in stock with the retail dealers on the date of enforcement of the Jammu and Kashmir Motor Spirit and Diesel Oil (Taxation of Sales) (Amendment) Act, 1978 (Act XVII of 1978), the tax shall be chargeable from such retail dealers on the sale of such stocks of motor spirit and diesel oil :
Provided further that the first sale in respect of the dealers registered under the name and style of M/s Indian Oil Corporation Ltd., M/s Bharat Petroleum Corporation Ltd., M/s Hindustan Petroleum Corporation Ltd. and M/s Indo Burma Petroleum Co. Ltd., who sell Motor Spirit and Diesel Oil shall be the sale by these dealers to a dealer other than the aforesaid dealers inter se for the first time within the State.