Section 13(3) in The Jammu and Kashmir General Sales Tax Act, 1962
(3)[ The transfer of any case under sub-section (1) or sub-section (2) shall not render necessary the issue of any fresh notice if already issued by the assessing authority or the Commissioner, as the case may be, from whom the case is transferred.Explanation. - In this section the word "case" in relation to any person, whose name is specified in any order means all proceedings under this Act in respect of any year, which may be pending on the date of such order or which may be completed on or before such date and includes also all proceedings under this Act which may be commenced after the date of such order in respect of any year.] [Inserted by Act XIII of 1978, Section 16.][14. Accounts to be maintained by dealers. - (1) Every dealer liable to tax under this Act shall, subject to such conditions as may be prescribed, maintain books of accounts including purchase and sale records.
