Section 29(2) in The Jammu and Kashmir General Sales Tax Act, 1962
(2)For the removal of doubts, it is hereby declared that nothing in sub-section (1) shall be construed as preventing any person-(a)from questioning in accordance with the provisions of this Act as amended by the Jammu and Kashmir General Sales Tax (Amendment and Validation) Act, 1970, any assessment, re assessment, levy or collection of tax referred to in sub-section (1); or(b)from claiming refund of any tax paid by him in excess of the amount due from him by way of tax under this Act as amended by the Jammu and Kashmir General Sales Tax (Amendment and Validation) Act, 1970.]
