Amendment of section 4, Act XX of 1962

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.”