FORM ST-40
[See rule 40-D (b)]
NOTICE OF HEARING UNDER SECTION 15-A (4)
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Dear Sir,
Whereas the goods specified in the inventory annexed herewith have been seized under sub-section (4) of section 15-A of the Jammu and Kashmir General Sales Tax Act, 1962, because such goods are not supported by the documents specified in sub-section (2) of the said section or the documents accompanying the goods are fake, false, or suspected to be fake or false in respect of the particulars contained therein-specified below.
I, therefore, propose to levy the penalty and before I make such order, you are hereby given an opportunity of being heard in person or through an authorised representative and required to appear before the undersigned on or before the ...................... and show cause as to why the aforesaid order is not made. In case you do not wish to be heard in person or through an authorised representative you are requested to furnish your objections in writing which shall be considered before the order is made.
Particulars of documents suspected to fake and false.
Inventory of goods _______________________