Section 18(2) in The Jammu and Kashmir Agricultural Income Tax Act, 1962
(2)For the purposes of sub-section (1), the assessing authority may direct the recovery of any sum less than one quarter of the amount of the arrears and may enhance the sum so directed to be recovered from time to time in the case of a continuing default so that the total sum so directed to be recovered shall not exceed one quarter of the amount of the arrears payable.
