Section 15(5) in The Jammu and Kashmir General Sales Tax Act, 1962
(5)[ If the Commissioner or any officer not below the rank of assessing authority authorised under sub-section (3), during the course of inspection of any officer, shop, godowns, vehicle or any other place of business, or any building or place of the dealer or any other person or at any other place, finds any goods which are not accounted for by the dealer or such other person in his account books, maintained in the ordinary course of business, the Commissioner or the authorised officer, shall have the power to seize such goods and levy a penalty which shall be equal to the double the amount of tax payable on such goods deeming the invoice value or market value thereof, whichever is higher, as sale price :Provided that before levy of penalty the affected person shall be given an opportunity of not less than 7 days, unless there are reasons to be recorded in writing for giving a shorter notice to prove to the satisfaction of the Commissioner or the authorised officer, that the goods are properly and fully accounted for in the said account books. A certified copy of the order of penalty or withdrawal of the order of seizure of goods, as the case may be, shall be issued to the said person : ] [Sub-section (5) substituted by Act XX of 1981, Section 12.][Provided further that in case penalty is levied the goods for the value equal to the amount of penalty shall not be released unless the amount of penalty is paid or a security in prescribed form furnished.] [Substituted by Act X of 1984 Section 10.][15A. Establishment of checkposts and inspection of goods in transit. - (1) If the Government consider that with a view' to prevent or check evasion of tax under this Act in any place or places in the State it is necessary so to do , they may, by notification in the Government Gazette, direct the setting up of check posts at such place or places and notify the area of the check posts, (hereinafter referred to as the 'notified area' and erect barriers where necessary for the purpose of regulating the passage of goods across such notified area .
