Report No. 250
53. Taxation Laws (Extension to Jammu and Kashmir) Act, Act 25 of 1972
Category: Taxes, Tolls and Cess Laws
Recommendation: Repeal
The Act provided for the extension of certain taxation laws to the State of Jammu and Kashmir. The Acts which were so extended found mention in the Schedule appended to the Act. The Acts mentioned in the Schedule have been amended to provide for their extension to the State of Jammu and Kashmir. Also, the Schedule itself was repealed by the Repealing and Amending Act, 1978. Hence, the Act has served its purpose and the Central Government should repeal this Act. This Act has also been recommended for repeal by the PC Jain Commission Report (Appendix A-1).
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