Government of Jammu and Kashmir

Department of Commercial Taxes

Excise & Taxation complex

Rail Head, Jammu-180012

In supersession of all previous circulars, it is enjoined upon all the Assessing Authorities to refer cases which require fixation of additional security to the Commissioner Commercial Taxes, J&K after a thoughtful consideration on case to case basis. In some cases which have already been referred, the recommendation as envisaged under rule 27(3) of the Jammu and Kashmir Value Added Tax Rules, 2005 has not been provided.

The Assessing Authorities are required to take a decision with regard to the requirement of the additional security or otherwise strictly on merits of each case irrespective of the gender of the applicant.

(Zaffar Ahmad Bhat), IAS

Commissioner Commercial Taxes, J&K