Section 13 in The Jammu and Kashmir General Sales Tax Act, 1962
13. Power to withdraw and transfer cases.
- [(1) The Commissioner may withdraw any case pending at any stage before any authority under his control and by a written order refer it for disposal to any other authority of the [same or higher rank] [Section 13 substituted by Act XXV of 1972.] and the authority to whom a case has been so referred shall have the same powers to deal with it as if it were a case within his jurisdiction.(2)Subject to the provisions of sub-section (1), the Commissioner may transfer any case pending before him to any other officer as the Government may, by notification in the Government Gazette, appoint in this behalf and the said officer shall have the same powers to deal with the case as are vested in the Commissioner under this Act].(3)[ The transfer of any case under sub-section (1) or sub-section (2) shall not render necessary the issue of any fresh notice if already issued by the assessing authority or the Commissioner, as the case may be, from whom the case is transferred.Explanation. - In this section the word "case" in relation to any person, whose name is specified in any order means all proceedings under this Act in respect of any year, which may be pending on the date of such order or which may be completed on or before such date and includes also all proceedings under this Act which may be commenced after the date of such order in respect of any year.] [Inserted by Act XIII of 1978, Section 16.][14. Accounts to be maintained by dealers. - (1) Every dealer liable to tax under this Act shall, subject to such conditions as may be prescribed, maintain books of accounts including purchase and sale records.(2)The account books prescribed under sub-section (1) shall be preserved by the dealer for a period of nine years from the last date of the expiry of the year.(3)If the account books prescribed under sub-section (1) are not available or the method of accounting adopted is not regular or is such that true and correct turnover cannot be determined therefrom the Assessing Authority shall determine it according to best of his judgements.] [Substituted by Act XIII of 1978, Section 17.]
