Section 16(4)(e) in The Jammu and Kashmir General Sales Tax Act, 1962

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State of Jammu-Kashmir - Subsection

Section 16(4)(e) in The Jammu and Kashmir General Sales Tax Act, 1962

(e)Where any person to whom a notice under clause (a) is sent object to it by a statement on oath on the ground that the sum demanded or any part thereof is not due to the assessee or that he does not hold any amount of money for or on account of the assessee, then, nothing contained in this section shall be deemed to require such person to pay the sum demanded or any part thereof to [appropriate authority] [Substituted by Act X of 1984, Section 14.] but if it is discovered that such statement was false in any material part such person shall be personally liable to the [appropriate authority] [Substituted by Act X of 1984, Section 14.] to the extent of his own liability to the assessee on the date of the receipt of the notice or to the extent of the assessee's liability for the sum specified in the notice, wherever is lesser.

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State of Jammu-Kashmir - Subsection

Section 16(4)(e) in The Jammu and Kashmir General Sales Tax Act, 1962