Section 24(2) in The Jammu and Kashmir General Sales Tax Act, 1962
(2)Where such rectification has the effect of enhancing the assessment, the authority concerned shall serve on the dealer a revised notice of demand in the prescribed form and therefrom all the provisions of this Act and the rules framed thereunder shall apply as if such notice had been served in the first instance.[24A. Omitted.] [Section 24-A omitted by Act XIII of 1978, Section 26.]
