Section 7(10) in The Jammu and Kashmir General Sales Tax Act, 1962
(10)If no return is submitted by the dealer under sub-section (1) or sub-section (3) before the date prescribed or specified in that behalf, the Assessing Authority shall [xx] [Deleted by Act XIII of 1978, Section 8.] proceed to assess to the best of his judgement, the amount of tax , if any, due from the dealer.
