Section 12C(3) in The Jammu and Kashmir General Sales Tax Act, 1962
(3)Without prejudice to the provisions of any other law for the time being in force, where a person, to whom a summons is issued by the Tribunal either to attend to give evidence or produce books of accounts, registers or other documents at a certain place and time,intentionally omits to attend or fails to produce the documents at the place and time, the Tribunal may impose on him such fine not exceeding five thousand rupees as it thinks fit, and the fine so levied may be recovered in the manner provided in this Act, for recovery of arrears of tax :Provided that before imposing any such fine, the person concerned shall be given a reasonable opportunity of being heard.
