State Act
3-B
Section 3-B. Excess amount of tax collected to be paid to Government.
THE JAMMU AND KASHMIR PASSENGERS TAXATION ACT, 1963
In forceJammu and Kashmir (State Act)
3-B. Excess amount of tax collected to be paid to Government. An owner who has opted or shall opt to pay the tax in lump sum and has collected or shall collect tax in excess of the amount payable under sub-section (1) shall pay to the Government in the prescribed manner the tax collected in excess.]