In exercise of the powers conferred by section 79-A of the Jammu and Kashmir Value Added Tax Act, 2005, the Government hereby directs that, in para 13 of notification SRO 91 dated; 16th March, 2006, the words "shall not be entitled to any tax remission for the year in which such offence is committed" shall be substituted by the words "shall not be entitled to any tax remission for the quarter in which such offence is committed provided that such default or offence is not repeated during the year."

This notification shall come into force from 01.04.2013

By order of the Government of Jammu and Kashmir

Sd/-

(B. B. Vyas), IAS,

Principal Secretary to Government

Finance Department