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[Cites 0, Cited by 0] [Section 104(2)] [Section 104] [Entire Act]

State of Jammu-Kashmir - Subsection

Section 104(2)(f) in The Police Enhanced Penalties Ordinance, 2005

(f)a person liable to furnish return under the Jammu & Kashmir General Sales Tax Act., 1962 immediately before the appointed day shall, shall, notwithstanding that a period in respect of which he is so liable to furnish return begins on any day before such appointed day and ends on any day after such appointed day, furnish such return in respect of tax payable for sales or purchases made up to the day immediately before such appointed day and pay tax in accordance with the provisions of the Jammu & Kashmir General Sales Tax Act., 1962 and shall furnish a separate return in respect of the remaining part of the period which commences on such appointed day and pay tax due on such return for sales or purchases made on and from such appointed day in accordance with the provisions of the Act;