Section 8(8) in The Jammu and Kashmir General Sales Tax Act, 1962
(8)[ Notwithstanding anything contained in this Act, but subject to the provisions of sub-section (5) of section 16-C of this Act if a dealer fails to pay the quarterly tax under this section, he shall be liable to pay interest on the tax from the date it was payable to the date of actual payment at the rates prescribed in sub-section (2) of this section and the provisions of sections 16 and section 16-A shall apply mutatis mutandis to the recovery thereof.Explanation 1 : Quarterly tax means the tax payable on the basis of a quarterly return required to be furnished under sub-section (2) of section 7 or the tax determined for a quarter.Explanation 2 : Interest under sub-section (2) of this section on the extra tax payable on the basis of revised return, shall be payable from the date next following the date on which the tax was payable on the basis of original return.Explanation 3 : For purposes of sub-section (2) and sub-section (8) of this section, interest payable for part of the month shall be proportionately determined according to the number of days of default.] [Substituted by Act XVIII of 1988, Section 6.][8A. Omitted.] [Section 8-A Omitted by Act XIII of 1978, Section 20.][8B. Realisation of amount by way of tax. - (1) No person other than a dealer registered under section 6, shall realise any amount by way of tax under the provisions of this Act.
