Section 6A(4) in The Jammu and Kashmir General Sales Tax Act, 1962
(4)A provisional certificate of registration granted under this section shall remain in force for such period as may be specified therein and the provision of sub-sections [(3) and (4) of section 6] [Inserted by Act XIIII of 1978, Section 6.] shall, so far as may be, apply to any such certificate of registration :[Provided that of a person to whom such certificate of registration has been granted is prevented by sufficient cause from manufacturing and selling goods before the expiry of the said period, the Assessing Authority shall on an application made in this behalf, extend the period of the enforcement of such certificate.] [Added by Act IX of 1982, Section 7.]
