Section 7(2) in The Jammu and Kashmir General Sales Tax Act, 1962
(2)Without prejudice to the provisions of sub-section (1), every [xxx] [Word 'registered' deleted by Act XIII of 1978, Section 8.] dealer [liable to pay tax under this Act] [Inserted by Act X of 1984, Section 5.] shall also furnish in the prescribed form quarterly returns for each quarter of the year within [one hundred and twenty days] [Substituted by Act XX of 1981, Section 7.] from the expiry of that quarter. Every such return shall be accompanied by a Treasury Receipt or [any other] [Substituted by Act XX of 1981, Section 7.] proof of having paid the tax due on that return.
