Section 9(3) in The Jammu and Kashmir General Sales Tax Act, 1962
(3)Where a dealer dies without furnishing a return which is required to be furnished under the provisions of section 7 or after having furnished a return which the assessing authority has reason to believe to be incorrect or incomplete, the assessing authority may, determine the turnover of such dealer and assess the tax payable by him on the basis of such determination, and for this purpose may by notice, require from the executor, administrator or legal representative of the deceased dealer any account, documents or other evidence which he might under the provisions of this Act have required from the deceased dealer.
