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[Cites 0, Cited by 0] [Section 79(1)] [Section 79] [Entire Act]

State of Jammu-Kashmir - Subsection

Section 79(1)(f) in The Jammu and Kashmir Goods and Services Tax Act, 2017

(f)Notwithstanding anything contained in the Code of Criminal Procedure, Svt. 1989 (1933 A.D.) (XXIII of 1989), the proper officer may file an application to the appropriate Magistrate and such Magistrate shall proceed to recover from such person the amount specified thereunder as if it were a fine imposed by him.