Do I pay a road cess on fuel purchased in Jammu?
PA Asked by Parul Banerjee from India
Quick Answer
A road cess in Jammu is levied under the Jammu and Kashmir Rent Control Act 1966 on petrol and diesel.
Detailed Legal Analysis
A road cess in Jammu is levied under the Jammu and Kashmir Rent Control Act 1966 on petrol and diesel. The Jammu and Kashmir High Court has held that the cess must be credited to a road development fund.
It is collected by the dealer and paid to the state. The rate is notified periodically.
It appears as a component of the retail price. The cess finances state highways.
A dispute goes to the commercial tax appellate tribunal.
Legal Provisions Referenced
Verify the current statutory text at India Code (the official repository of Indian legislation) or the Legislative Department. This answer is general legal information, not advice on your specific matter.
Disclaimer: AI-generated for educational purposes only. Does not constitute legal advice. Consult a qualified practitioner.