Section 7(12) in The Jammu and Kashmir General Sales Tax Act, 1962
(12)Before making the assessment or re-assessment under sub-section (11), the Assessing Authority shall [xxx] [Deleted by Act XIII of 1978, Section 8.] serve on the dealer a notice in prescribed from [containing grounds for such proceeding ] [Substituted by Act XVIII of 1988, Section 5.].
