Section 4B(4) in The Jammu and Kashmir General Sales Tax Act, 1962
(4)The officer directing the payment of tax under sub-section (3) may, in the case of furnish of the person concerned to pay the tax as directed, require him to furnish adequate security to his satisfaction in the prescribed manner to ensure the payment of tax due and in case such person fail to furnish the security, the amount of tax due shall, notwithstanding anything contained in section 8, immediately become payable and the provisions of sections 16 and 16-A shall apply to the recovery thereof.
