Section 7(15) in The Jammu and Kashmir General Sales Tax Act, 1962
(15)Notwithstanding anything contained in sub-section (14) of this section an order of fresh assessment in pursuance of an order under [sections 11, 11 A and 12] [Substituted by Act VII of 2001, Section 21.] or an order of Court may be made before the expiry of 2 years from the end of the financial year in which such order is passed.
