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

(b)where some of the returns for the period under appeal have not been filed or no return has been filed for the period under appeal, the amount of tax due under this Act, admitted by the appellant in the returns, if any filed by him or at any stage in any proceedings under this Act, or 50% of the amount of tax assessed, whichever is higher, has been paid ; or

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State of Jammu-Kashmir - Subsection

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