Section 15(9) in The Jammu and Kashmir General Sales Tax Act, 1962
(9)Where the taxable goods are transported on behalf of an un-registered deafer, [of a registered dealer in whose registration certificate the goods imported are not covered] [Substituted by Act XIII of 2002, Section 6.] the officer incharge of the notified area check post, [or any officer authorised under sub-section (3)] [Inserted by Act XIII of 2002, Section 6.] shall detain [and seize] [Substituted by Act XIII of 2002, Section 6.] the goods, unless the dealer, the driver of the vehicle or conveyance or any other person incharge of the goods, furnished security in the prescribed form for an amount equal [to double the amount of lax, payable on the market value or invoice value whichever is higher] [Substituted by Act X of 1984, Section 11.]. The security thus furnished shall be adjusted against the tax, penalty, interest, fee or any other sum that may be payable by such dealer under the provisions of the Act. The excess amount of security, if any, shall be refundable in the manner laid down in this Act. The provisions relating to [detention and search of goods] [Proviso to sub-section (9) inserted by Act XVIII of 1988, Section 10.] contained in this section shall, in so far as may be applicable apply under this sub-section :[Provided that if the said dealer fails to obtain a certificate of registration under this Act within a period of [90] [Proviso to sub-section (9) inserted by Act XVIII of 1988, Section 10.] days from the date of deposit of security and the Assessing Authority has no information in his possession that the dealer is carrying on regular business of selling taxable goods, the amount of security deposited shall be deemed to be the tax payable by the dealer and no claim for refund of such amount or any part thereof shall be entertained.]
