Jammu and Kashmir · Act 5 of 2005

Section 22-E — Statement of case to the High Court.

THE JAMMU AND KASHMIR MOTOR SPIRIT AND DIESEL OIL(TAXATION OF SALES) ACT, 2005 (1948 A.D.)

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STATUTORY TEXT

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The provisions of section 12-D of the Jammu and Kashmir General Sales Tax Act, 1962 shall mutatis mutandis apply for referring any question of law under this Act to the High Court.]

Source footnotes

1. Sections 22-A, 22-B, 22-C. 22-D and 22-E inserted by Act VII of 2001, s. 34.

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More sections of this act

Section 1 · Short title and commencement.Section 2 · Definitions.Section 3 · Levy of Tax.Section 3-A · Levy of cess Section 3-B · Omitted Section 4 · Recovery of taxes as arrears of land revenue.Section 5 · Power to determine certain questions.Section 6 · No person to trade without a licence.

Source and version

India Code, Government of India. Text fetched 13 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.

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