Section 7(16) in The Jammu and Kashmir General Sales Tax Act, 1962
(16)Where the assessment or re-assessment proceedings are stayed under the orders of any Court or other competent authority for any period, such period shall be excluded in computing the period of limitation for such assessment or re-assessment specified in sub-sections (14), (15) or in any other provision of this Act.] [Proviso inserted by Act VII of 2009, Section 11.]
