Section 15(10) in The Jammu and Kashmir General Sales Tax Act, 1962
(10)The officer referred to in sub-section (9) shall maintain a register in the prescribed from containing the names and addresses of the dealers against whom action has been taken and such other particulars as may be prescribed. He shall also furnish such information in this behalf, as may be prescribed to the Deputy Sales Tax Commissioner having jurisdiction over the place of business of the said dealer.
