Section 7(11)(a) in The Jammu and Kashmir General Sales Tax Act, 1962

[Cites 0, Cited by 0] [Section 7(11)] [Section 7] [Entire Act]

State of Jammu-Kashmir - Subsection

Section 7(11)(a) in The Jammu and Kashmir General Sales Tax Act, 1962

(a)If the Assessing Authority has reasons to believe that by reasons of omission or failure on the part of a dealer to make a return under sub-section (1) or sub-section (3) for any year, to the Assessing Authority or to disclose fully and truly all material facts necessary for his assessment for that year, the turnover chargeable to tax has escaped assessment [or has been assessed at lower rate] [Inserted by Act XIII of 1978, Section 8.] for that year in whole or in part ; or

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State of Jammu-Kashmir - Subsection

Section 7(11)(a) in The Jammu and Kashmir General Sales Tax Act, 1962