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[Cites 0, Cited by 0] [Section 7(11)] [Section 7] [Entire Act]

State of Jammu-Kashmir - Subsection

Section 7(11)(b) in The Jammu and Kashmir General Sales Tax Act, 1962

(b)if there has been no omission or failure as mentioned under clause (a) on the part of the dealer, the Assessing Authority has in consequence of information in his possession or otherwise reasons to believe that the turnover chargeable to tax has escaped assessment [or has been assessed at a lower rate] [Inserted by Act XIII of 1978, Section 8.] for any year in whole or in part;