Section 17(3) in The Jammu and Kashmir Agricultural Income Tax Act, 1962
(3)If any instalment is not paid within the time allowed under subsection (2), the assessee shall be in default-Provided that when an assessee has presented an appeal under section 11, the appellate authority, on application, may, on such terms and conditions as he may specify, direct that the assessee shall be treated as not being in default :
