GOVERNMENT OF JAMMU AND KASHMIR, CIVIL SECRETARIAT-LAW DEPARTMENT
Jammu, the 24th November, 1972
The following Act as passed by the Jammu and Kashmir State Legislature received the assent of the Governor on 21st November, 1972, and is hereby published for general information:
THE JAMMU AND KASHMIR TAXATION LAWS (AMENDMENT) ACT, 1972
Act No. XXV of 1972
[21st November, 1972]
An Act to amend the Jammu and Kashmir Excise Act, Samvat 1958, the Jammu and Kashmir Octroi Act, Samvat 1953, the Jammu and Kashmir Entertainments Duty Act, 1959, the Jammu and Kashmir General Sales Tax Act, 1962 and the Jammu and Kashmir Urban Immovable Property Tax Act, 1962.
Be it enacted by the Jammu and Kashmir State Legislature in the Twenty-third Year of the Republic of India as follows:
Preliminary
1. Short title and commencement.-
(1) This Act may be called the Jammu and Kashmir Taxation Laws (Amendment) Act, 1972.
(2) It shall come into force with effect from such date as the Government may by Notification in the Government Gazette appoint.