Section 7(14) in The Jammu and Kashmir General Sales Tax Act, 1962
(14)[ (a) No order of assessment under sub-sections (6), (8), (9) and (10) of this section shall be made after the expiry of four years from the end of the [year] [Sub-sections (14) to (16) inserted by Act XIII of 1978, Section 8.] or after expiry of one year from the end of the year in which the return or revised return under sub-sections (1), (3) or (4) of this section is filed, whichever is later;(b)no order of assessment or re-assessment under sub-section (11) of this section shall be made after the expiry of eight years from the end of the year or one year from the end of the year in which the notice is served, whichever is later.
