Section 16C(9) in The Jammu and Kashmir General Sales Tax Act, 1962
(9)[ If any person without reasonable cause fails to submit copy of agreement to the [appropriate authority] [Inserted by Act III of 2000, Section 5.] of the area concerned as required under clause (a) of sub-section (1) of this section he shall be liable to pay by way of penalty an amount of Rs. 5000/- per contract, provided that before levy of such penalty he shall be afforded a reasonable [appropriate authority] [Substituted by Act XIII of 2002, Section 7]
