State Act
10
Section 10. Punishment for unauthorised sale.
THE JAMMU AND KASHMIR MOTOR SPIRIT AND DIESEL OIL(TAXATION OF SALES) ACT, 2005 (1948 A.D.)
In forceJammu and Kashmir (State Act)
10. Punishment for unauthorised sale. 1[(1) Whoever contravenes the provisions of section 6 shall be punishable with fine which may extend to one thousand rupees or to a sum double the amount of the tax due in respect of the sale of any 2[motor spirit or diesel oil] conducted by or on behalf of such person, whichever is greater. (2) No court shall take congnizance of an offence under this section except on a complaint in writing by the Chief Petrol Taxation Officer having urisdiction over the area.]