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Section 3
The Jammu and Kashmir Motor Vehicles Taxation Act, 1957Jammu and Kashmir

Section 3. Imposition of a tax on motor vehicles

(1) The Government may, by notification in the 1[Government Gazette], from time to time, direct that a tax shall be levied on every motor vehicle using any public road in 2[Union territory of Jammu and Kashmir].

(2) The notification, issued under sub-section (1) shall specify the rates at which, and the quarter from which, the tax shall be levied :

3[x x x x].

1Superscript markers show text inserted or substituted by a later amendment. The Act carries the markers without the footnotes they refer to, so they are shown without a target.