Chapter III Chapter III

Amendments to the Jammu and Kashmir General Sales Tax Act, 1962

Amendment of section 4, Act XX of 1962.—In sub-section

1. (1) of section 4 of the Jammu and Kashmir General Sales Tax Act, 1962 (hereinafter in this Chapter referred to as ‘the principal Act’), in second proviso for the word “Government” the word “Commissioner” shall be substituted and thereafter the following proviso shall be inserted, namely :— “Provided also that the Commissioner may notify such of the dealers for advance tax who fail to file two quarterly returns consecutively within the period prescribed therefor.”

Amendment to section 15-A in Act XX of 1962.—In the third proviso to clause

1. (a) of sub-section

1. (8) of section 15-A of the principal

Amendment to section Amendment to section 16-C in Act XX of 1962.—In section 16-C of the principal Act,—

1. (i) the full-stop at the end of sub-section

1. (6) shall be substituted by colon and thereafter the following proviso shall be inserted, namely :— “ provided that the appropriate authority shall give him an opportunity of being heard before levy of penalty.”
   • (ii) in sub-section (7), for the words, “opportunity of being heard”, the words “opportunity of being heard by the appropriate authority” shall be substituted ;
   • (iii) in sub-section (9), for the words “Deputy Sales Tax Commissioner” and “opportunity of being heard” the words “appropriate authority” shall respectively be substituted.