Section 16C(7) in The Jammu and Kashmir General Sales Tax Act, 1962
(7)If any person without reasonable cause fails to deduct the tax as required by sub-section (1) he shall pay by way of penalty a [sum equal to the tax so deductable] [Substituted by Act III of 2000, Section 5.] ; provided that before levy of penalty he shall be given a reasonable [opportunity of being heard by the appropriate authority.] [Substituted by Act XIII of 2002, Section 7.]
