Power to extend provisions of Act

[The Government] may, from time to time, by notification in the' Jammu and Kasllnair Government Gazette, extend the provis'ons of this Act to the books of any partnership or individual carrying on the business of bankers within the territories und$r its administration, and keep'ng a set of not less than three ordinary Bccount books, namely, a cash-book a day-book, or journal, and a Fdger, and may in like manner rewind any such notification.