Section 24(2)(d) in Jammu and Kashmir Motor Spirit and Diesel Oil (Taxation of Sales) Act, 2005 (1948 A.D.)
(d)prescribing the localities in which [motor spirit or diesel oil] [Substituted by Act XXIV of 1962 for 'motor Spirit'.] may be sold, the assessment of tax and the issue of notices requiring payment and for the recovery of unpaid tax ;