Section 9(5) in The Jammu and Kashmir General Sales Tax Act, 1962
(5)The provisions relating to appeal and revision under [sections 11, 11-A and 12] [Substituted by Act VII of 2001, Section 23.] shall be applicable to assessment under this section as if the executor, administrator or the legal representative aforesaid were himself a dealer.[10. Refunds. - The Assessing Authority shall refund in the prescribed manner, any sum paid in excess of the amount of tax or penalty due under this Act:] [Section 10 substituted by Act XVIII of 1976, Section 7.][Provided that if excess amount of tax paid has been realized by the dealer from any other person, it shall be refundable only to that person.] [Substituted by Act XIII of 1978, Section 12.][10A. Power to withhold refund in certain cases. - Where an order giving rise to refund is the subject matter of revision or other proceeding, or any other proceeding under this Act is pending and the assessing authority is of the opinion that the grant of refund is likely to adversely affect revenue, he may, with the previous approval of the Commissioner, withhold the refund till such time as the Commissioner may determine.
