Section 22(1)(a) in Jammu and Kashmir Motor Spirit and Diesel Oil (Taxation of Sales) Act, 2005 (1948 A.D.)

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State of Jammu-Kashmir - Subsection

Section 22(1)(a) in Jammu and Kashmir Motor Spirit and Diesel Oil (Taxation of Sales) Act, 2005 (1948 A.D.)

(a)where the return or returns for the month or year has/have been filed, the amount of tax due under this Act on the turnover of sales admitted by the appellant in the return or returns filed by him or at any stage in any proceedings under this Act, whichever is higher, has been paid ; or

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State of Jammu-Kashmir - Subsection

Section 22(1)(a) in Jammu and Kashmir Motor Spirit and Diesel Oil (Taxation of Sales) Act, 2005 (1948 A.D.)