Section 8(1) in The Jammu and Kashmir General Sales Tax Act, 1962
(1)The tax assessed, or any other amount demanded, under this Act shall be paid in such manner, within such time not being less than fifteen days from the date of the notice of demand, as may be specified in the notice. In default of such payment the whole of the amount then remaining due shall become recoverable in accordance with [sections 16 and 16-A] [Sub-section (18) added Act XVIII of 1988, Section 5.] :[Provided that the [xxx] [Substituted by Act XIII of 1978, Section 9.] [Commissioner] [The words 'Appellate Tribunal or Commissioner' substituted for 'Commissioner' by Act XIII of 2000, Section 3.] or any other officer not bellow the rank of assessing authority, authorised in writing by the Commissioner, may on an application in the prescribed form, extend, the date of payment specified in the notice of demand or allow him to pay demand in instalment subject to such conditions including the payment of interest under sub-section (2) and furnishing of a security, as the officer may consider necessary].
