Section 17 in The Jammu and Kashmir Agricultural Income Tax Act, 1962
17. Tax how payable.
(1)The amount specified in any notice of demand under section 10 or in any order communicated under section 13 shall be payable in four equal instalments.(2)The first instalment shall be paid within one month of the service of the notice of demand or communication of the order, as the case may be, and each-subsequent instalment within two months of the previous instalment.(3)If any instalment is not paid within the time allowed under subsection (2), the assessee shall be in default-Provided that when an assessee has presented an appeal under section 11, the appellate authority, on application, may, on such terms and conditions as he may specify, direct that the assessee shall be treated as not being in default :
