Section 4(1) in The Jammu and Kashmir General Sales Tax Act, 1962
(1)Subject to the provisions of this Act, every dealer, [except the one dealing in goods to which the provisions of the Jammu and Kashmir Value Added Tax Act, 2005 apply] [Substituted by Act IV of 2005; Section 3.] shall pay for each year tax on his [taxable turnover] [Substituted by Act XIII of 1978, Section 3.] at a rate [not exceeding forty per cent] [Substituted by Act IX of 1982 for the words 25 per cent.] of such turn-over as may be determined by the Government and notified by tire Government in the Government Gazette and such tax shall be charged on the sale of goods once only :Provided that the rate of tax shall not exceed [four] [Substituted by Act XI of 1975 Section 2, for 'three'.] per cent in respect of any goods referred to in section 14 of the Central Sales tax Act, 1956;[Provided further that the [Commissioner] [Inserted by Act. X of 1997, Section 3.] may, by a notification, levy advance tax on those dealers who at any point of time remain in default for payment of tax for [six months] [Substituted by Act, VII of 2001, Section 20.] or more. Such tax shall be levied and collected at the entry point (s) of the State or the purchase value at the rates at which normal sales tax is applicable which shall be adjusted against [the arrears, if any, and the balance against any other liability of the assessee under the Act] [Substituted by Act IV of 2005, Section 3.];[Provided also that the also that the Commissioner may notify such of the dealers for advance tax who fail to file two quarterly returns consecutively within the period prescribed therefore ;Provided also that if a defaulting dealer fails to pay such tax, the office incharge of the Checkpost shall order seizure of such goods. The goods so seized shall be released only on payment of advance tax leviable under this Act:Provided further that at the time of seizure of goods, the effected person shall be served with a notice on a format to be prescribed by the e Commissioner and if the affected person fails to respond to the notice or fails to pay the tax, sub-section (11) of section 15-A of the Act shall apply mutatis mutandis for recovery thereof] [Inserted by Act IV of 2005, Section 3.].[Omitted] [Proviso added by Act XVIII of 1967, Section 3, and subsequently omitted by Act XVIII of 1980, Section 2.]
