Section 7(7) in The Jammu and Kashmir General Sales Tax Act, 1962
(7)If the Assessing Authority is not satisfied that [the annual return furnished under sub-section (1) and sub-section (3)] [Proviso inserted by Act VII of 2009, Section 11.] is correct and complete, he shall serve on the dealer a notice in the prescribed form requiring him on a date and at a place specified therein either to attend in person or to produce or cause to be produced any evidence on which such dealer may rely in support of such return.
