(1) A registration certificate shall be granted in the prescribed manner to any owner applying therefor to the prescribed authority on payment of a 1[fee of twenty-five rupees].
2[(2) Every such registration certificate shall be valid till it is cancelled or suspended.]
(3) No registration certificate shall be granted to any person who has not registered his motor vehicle under 3[the Motor Vehicles Act, 1988 (Central Act 59 of 1988)] and if any such registration under that Act is suspended or cancelled, any registration certificate granted under this Act shall be deemed to be suspended or cancelled, as the case may be.
4(4) Omitted.
(5) If any owner, who has been granted a certificate of registration under sub-section (1) transfers, discontinues or closes his business, he shall inform the prescribed authority within thirty days of his doing so, and the said authority shall cancel the registration certificate from the date of transfer, discontinuance or closing down of the business.
5[(5-a) Notwithstanding anything contained in sub-section (5), if the Assessing Authority is satisfied that any owner who has been granted certificate of registration under sub-section (1) has discontinued his business he may for reasons to be recorded, cancel the certificate of registration after giving the owner a reasonable opportunity of being heard.]
(6) (i) On the death of an owner any person claiming to be the legal representative of the deceased shall inform the 6[Assessing authority] of this fact within a period of thirty days.
(ii) The 6[Assessing authority] shall thereupon after due enquiry transfer the certificate in the name of the person legally entitled to it.
(7)When any owner transfers any motor vehicle, the transferee shall be liable to pay tax and penalty, if any, remaining unpaid by the transferer up to the date of transfer as if he was the registered owner, and the transferee shall not ply the said motor vehicle without getting himself registered or getting his registration certificate amended, if he is already registered.
2[(2) Every such registration certificate shall be valid till it is cancelled or suspended.]
(3) No registration certificate shall be granted to any person who has not registered his motor vehicle under 3[the Motor Vehicles Act, 1988 (Central Act 59 of 1988)] and if any such registration under that Act is suspended or cancelled, any registration certificate granted under this Act shall be deemed to be suspended or cancelled, as the case may be.
4(4) Omitted.
(5) If any owner, who has been granted a certificate of registration under sub-section (1) transfers, discontinues or closes his business, he shall inform the prescribed authority within thirty days of his doing so, and the said authority shall cancel the registration certificate from the date of transfer, discontinuance or closing down of the business.
5[(5-a) Notwithstanding anything contained in sub-section (5), if the Assessing Authority is satisfied that any owner who has been granted certificate of registration under sub-section (1) has discontinued his business he may for reasons to be recorded, cancel the certificate of registration after giving the owner a reasonable opportunity of being heard.]
(6) (i) On the death of an owner any person claiming to be the legal representative of the deceased shall inform the 6[Assessing authority] of this fact within a period of thirty days.
(ii) The 6[Assessing authority] shall thereupon after due enquiry transfer the certificate in the name of the person legally entitled to it.
(7)When any owner transfers any motor vehicle, the transferee shall be liable to pay tax and penalty, if any, remaining unpaid by the transferer up to the date of transfer as if he was the registered owner, and the transferee shall not ply the said motor vehicle without getting himself registered or getting his registration certificate amended, if he is already registered.
Source footnotes
1. Substituted by Act VI of 1983.2. Substituted by Act XX of 1978.
3. See footnote under clause (d) of section 2.
4. Sub-section (4) of section 9 omitted by Act XIX of 1981, s.22.
5. Sub-section (5-a) inserted by Act XIX of 1981, s. 22.
6. Substituted by Act No. XIX of 1981, s.22.
आगे पढ़ें / Continue reading
Explore the next section or browse this act in the selected language.
Next · Section 10Exemptions. →All sections / सभी धाराएँTHE JAMMU AND KASHMIR PASSENGERS TAXATION ACT, 1963 →
More sections of this act
Section 1 · Short title, extent and commencement.Section 2 · Definitions.Section 3 · Levy of tax.Section 3-A · Payment of tax in lump.Section 3-B · Excess amount of tax collected to be paid to Government.Section 4 · Method of collection of tax.Section 5 · Method of levy.Section 6 · Keeping of accounts and submission of returns.India Code, Government of India. Text fetched 14 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.