Section 3
Constitution of references to Code of Criminal Procedure, 1898.
The Taxation Laws (Extension to Jammu and Kashmir) Act, 1972
About this Act
An Act to provide for the extension of certain taxation laws to the State of Jammu and Kashmir.
The reference to the Code of
Criminal Procedure, 1898 (5 of 1898), in Chapter VII of the Finance (No. 2) Act, 1971 (32 of 1971), and
in section 8 of the Inland Air Travel Tax Act, 1971 (48 of 1971), shall, in relation to the State of Jammu
and Kashmir, be construed as a reference to the corresponding law in force in that State.