Section 7(4) in The Jammu and Kashmir General Sales Tax Act, 1962
(4)[ If any dealer discovers any omission or other error in any return furnished by him he may furnish a revised return at any time before the date prescribed for the furnishing of the next return, and if the revised return shows a greater amount of tax to be due than was shown in the original return, it shall be complained by treasury receipt or any other proof of payment of such extra tax, if any payable.] [Substituted by Act XVIII of 1988, Section 5.]
