Section 7(2) in The Jammu and Kashmir Agricultural Income Tax Act, 1962
(2)In the case of any person whose agricultural income is, in the opinion of the assessing authority, such amount as to render such person liable to payment of agricultural income tax in any year, he may serve in that year a notice in the prescribed form requiring such person to furnish within such period, not being less than thirty days as may be specified in the notice, a return in the prescribed form and verified in the prescribed manner :Provided that the assessing authority may in his discretion extend the date for the delivery of the return.
