Section 7(6) in The Jammu and Kashmir General Sales Tax Act, 1962
(6)If the Assessing Authority is satisfied that the return submitted under sub-section (1) or sub-section (3) is correct and complete, he shall [xxx] [Words 'within three years' deleted by Act XIII of 1978, Section 8.] assess the amount of tax due from the dealer on the basis of such return.
