Section 16B in The Jammu and Kashmir General Sales Tax Act, 1962
16B. Bar of limitation for commencing proceeding.
- No proceeding for the recovery of any sum payable under this Act shall be commenced after the expiry of one year from the last date of the financial year in which [assessment] [Substituted by Act VII of 2009, Section 15.] is made or, in the case of a person who is deemed to be an assessee in default under clause (f) of sub-section (1) of section 16-A after the expiry of one year from the last date of the financial year in which he is deemed to be an assessee in default.Explanation I. - The period of one year referred to above shall be reckoned,-(i)where the date of payment of tax has been extended to any other date, from the last day of the financial year in which such date falls ;(ii)where a sum payable is allowed to be paid in instalments from the last day of the financial year in which the last of such instalments is due.(iii)where recovery proceedings in case have been stayed by an order of a court, from the last day of the financial year in which the order is withdrawn.Explanation II. - The proceedings for the recovery of any sum shall be deemed to have been commended within the meaning of this section, if some action is taken to recover the whole or any part of the sum within the period hereinbefore referred to, by any mode of recovery specified in section 16 and section 16-A.
