Section 16(4)(f) in The Jammu and Kashmir General Sales Tax Act, 1962
(f)Any amount which a person is required to pay to the [appropriate authority] [Substituted by Act X of 1984, Section 14.] or for which he is liable to the assessing authority under this section shall, if it remains unpaid, be a charge on the properties of the said person which shall be recovered from him an if it were an arrear of land revenue.