Section 7(3) in The Jammu and Kashmir General Sales Tax Act, 1962
(3)Every dealer, other than a registered dealer, who may be required so to do by the Assessing Authority by notice served in the prescribed manner, shall furnish such returns by such dates as may be fixed by the said Authority :[Provided that the Commissioner may, subject to such conditions and restrictions as may be prescribed, exempt any such dealer or class of dealers from furnishing such returns or permit any such dealer-(a)to furnish them for such different periods; or(b)to furnish a consolidated return relating to all or any of the places of business of the dealer in the state for said period or for such different periods and to such authority, as he may direct.]
