HISTORY
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Body Notification SRO 351.,Dated 30th December, 2005

In exercise of the powers conferred by sub-rule (a) of the rule 3 of the Jammu and Kashmir Value Added Tax Rules, 2005, the Government hereby create the following additional Circles:-

1. Commercial Tax Circle Pulwama

2. Commercial Tax Circle Budgam

3. Commercial Tax Circle Baramulla

4. Commercial Tax Circle Kupwara

5. Commercial Tax Circle Kargil

6. Commercial Tax Circle Doda

7. Commercial Tax Circle Rajouri and Poonch

8. Commercial Tax Circle "P" Jammu

Consequent upon the creation of above additional Circles, the Assessing Authorities shall exercise jurisdiction in respect of the areas as shown in Column (3) of the sub-joined scheduled annexed to this notification for purpose of assessment and other functions under the Jammu and Kashmir Value Added Tax Act, 2005

Annexure "A

S. No.

Name of Circle

Jurisdiction

(1)

(2)

(3)

Kashmir Division

Commercial Tax Circle Pulwama

*	All dealers having principal place of business in the tehsils of Shopian & Pulwama;
*	Brick Kilns operating in tehsils of Shopian & Pulwama;
*	Industrial Units falling in the tehsil of Shopian & Pulwama

Commercial Tax Circle "K" Srinagar

*	All dealers having principal place of business in the tehsils of Tral & Pampore;
*	Brick Kilns operating in tehsils of Tral & Pampore;
*	Industrial Units falling in the tehsils Tral & Pampore.

Commercial Tax Circle Budgam

*	All dealers having their principal place of business as the case may be falling in the district Budgam except area from Brazulla crossing via Hyderpora upto Peer Bagh Cooperative Colony Bridge;
*	Brick Kiln operating in the District of Budgam & Srinagar;
*	Industrial Units falling in the District of Budgam excluding organized sector of Zainakote and Sanat Nagar .

Commercial Tax Circle "H" Srinagar

*	All Dealers whose main business activities consist of works contract in District Budgam and Srinagar;
*	Persons dealing in IMFL & having their place of business in districts of Sringar & Budgam;
*	Dealers falling in the area between Barzulla crossing via Hyderpora to Cooperative Colony Peer Bagh Bridge and areas falling from Rambagh crossing and B.K.Pora.

Commercial Tax Circle Baramulla

*	All dealers having principal place of business in the tehsils of Baramulla, Uri, Tangmarg and Sumbal;
*	Brick Kilns operating in tehsils of Baramulla, Uri, Tangmarg and Sumbal;
*	SSI Units falling in the tehsils of Baramulla, Uri, Tangmarg;

*	Persons dealing in IMFL having their principal place of business in Baramulla, Uri, Tangmarg and Sumbal.

Commercial Tax Circle Sopore

*	All dealers having principal place of business in the tehsils of Sopore Pattan & Bandipora and Gurez;
*	Brick Kilns operating in tehsils of Sopore Pattan & Bandipora and Gurez;
*	SSI Units falling in the tehsils of Sopore Pattan, Bandipora and Gurez;

*	Persons dealing in IMFL having their principal place of business at Sopore Pattan & Bandipora and Gurez.

Commercial Tax Circle Kupwara

*	All dealers having their principal place of business in the tehsils of Kupwara, Handwara and Karnah;
*	Brick Kilns operating in tehsils of Kupwara, Handwara and Karnah;

*	Persons dealing in IMFL having their principal place of business in Tehsils Kupwara, Handwara and Karnah.

Commercial Tax Circle Kargil

*	All dealers having principal place of business in district Kargil;
*	SSI Units falling in the district of Kargil;
*	All dealers whose main business consists of Works Contract;
*	Dealers dealing in Timber in district Kargil;
*	Dealers dealing in IMFL and having their place of business in district Kargil;
*	Brick Kilns owners operating in district Kargil.

Commercial Tax Circle Leh

*	All dealers having principal place of business in district of Leh;
*	SSI Units falling in the district of Leh;
*	Dealers dealing in IMFL and having their place of business in district Leh;
*	All dealers whose main business consists of Works Contract;
*	Dealers dealing in timber in district Leh;
*	Brick Kilns owners operating in district Leh.

Jammu Division

10.

Commercial Tax Circle "A"

All the dealers having their place of business or principal place of business as the case may be:-
*	Within the areas on the left hand side of the road leading from Raj Bhawan and proceeding to C.P.O. crossing Place Road, New Sectt. and turning to parade from Rameshwar Temple and proceeding to Puranee Mandi after turning near Geeta Bhawan through Mohalla Paharian and meeting Purane Mandi New Basic School, proceeding from this point to Link Road, Jain Bazar, Upper Bazar and Panjthirthi extending to Nagrota along NH-1A
The shops and establishments having their principal place of business in the area encircled by above referred road, i.e. Pacca Danga, Patel Bazar, Sabzi Mandi, Parade Ground Raj Tilak road etc but excluding:-
	(a)	Persons dealing in timber & coal;
	(b)	Persons dealing in IMFL. Liquor;
	(c)	Persons whose main business activity consists of works contract;
	(d)	persons owning Industrial Units;
	(e)	Persons dealing in manufacturing and sale of bricks and Bricks tiles.

11.

Commercial Tax Circle "B"

*	All the dealers having their place of business or principal place of business as the case may be:-
	(a)	Within the areas on the left hand side of the road starting from Panjthithi proceeding towards Upper Bazar, Chowk Chabutra, Jain Bazar;
	(b)	Within the areas on the left hand side of the road from Dhakki Sarajan, Pir Mitha, Lakhdata Bazar upto Ghas Mandi Chowk;
	(c)	Within the area on left hand side of the road through Rajinder Bazar, Shahidi Chowk and proceeding to Vir Marg and turning towards GSS road
	(d)	Within the area on right side of the road starting from General Bus Stand, Jammu via Gumat upto Tawi Bridge within areas on right side of the road starting from Twai Bridge and turning back via B.C. Road upto Municipal limits of Jammu.
	(e)	Within areas falling on right hand side from Gurdwara Sunder Singh crossing upto Lower Gumat.
	(f)	Within areas falling from Rughnath Temple Chowk, Municipal Market, Below Gumat, Vinayak Bazar upto northern end of Twai Bridge and Shops and business establishment having their business in the area falling on left hand side of the road referred to above within Municipal limit of Jammu city i.e. Darbar Garh, Packki Dhaki Mohalla Julaka, Mastgarh, Dalpattian, Gujjar Nagar and Chand Nagar
	(g)	Within area on the right hand side starting from Shalimar crossing upto Indra Chowk via SMGS Hospital road and areas on the left hand side from Shalimar crossing upto lower Gumat but excluding:
		(i)	Persons dealing in timber and coal
		(ii)	Persons dealing in IMFL
		(iii)	Person whose main business activity consists of work contract.
		(iv)	Persons owning Industrial Unit
		(v)	Persons dealing in manufacturing and sale of bricks and bricks tiles

12.

Commercial Tax Circle "D"

*	All dealers having their place of business or principal place of business as the case may be:-
	(a)	Within the areas on the right hand side of the road starting from Southern end of Tawi bridge and proceedings upto Last Morh or Gandhinagar and G.L.Dogra road turning towards Gandhinagar along Ramura, Sawhney stop, turning towards right touching National Highway upto Municipal Limit .
	(b)	Within the areas on the right hand side of the road referred in (a) above within municipal limit i.e. Nehru Market, Warehouse Cantonment Area, Satwari, Nai Basti, Ram Pura and Ashok Nagar, but excluding:-
		(i)	Persons dealing in timber and coal
		(ii)	Persons dealing in IMFL
		(iii)	Person whose main business activity consists of work contract.
		(iv)	Persons owning Industrial Unit
		(v)	Persons dealing in manufacturing and sale of bricks and bricks tiles

13.

Commercial Tax Circle "E"

*	All dealers having their place of business or principal of business as the case may be:-
	(i)	Within the areas on the left hand side of the road starting from Southern of Tawi Bridge and proceedings to last Morh Gandhinagar and G.L.Dogra Road turning towards Gandhinagar, Sawhney Stop, touching National Highway proceeding further alongwith National Highway upto Municipal limits, but excluding the area allotted to Commercial Tax Circle "D" and also including:-
	(a)	Area on the right hand side of the university Road starting from G.L. Dogra upto Railway Bridge including Pannama Chowk
	(b)	Area on the right hand side of Ravi Tawi irrigation canal including areas covered under jurisdiction of proposed Circle "P" but excluding:-
		(i)	Persons dealing in timber and coal
		(ii)	Persons dealing in IMFL
		(iii)	Person whose main business activity consists of work contract.
		(iv)	Persons owning Industrial Unit
		(v)	Persons dealing in manufacturing and sale of bricks and bricks tiles

14.

Commercial Tax Circle "F"

*	All dealers having their place of business or principal place of business, as the case may be:-
	(i)	Within areas on the right hand side of the road leading from City Chowk to Kanak Mandi, Rajinder Bazar, Shahidi Chowk and turning to Vir Marg, Raghunath Chowk, Raghunath Bazar and touching City Chowk
	(ii)	All shops and establishments falling in the area encircled by road referred above i.e. Partap Garh, Panjbakhtar Road,
	(iii)	All persons carrying on business of manufacturing and selling of Bricks and Bricks Tiles in the District of Jammu, Rajouri and Poonch
	(iv)	Persons dealing in timber and coal, within Jammu District but excluding:-
		(a)	Persons dealing in IMFL
		(b)	Person whose main activity consists of work contract.
		(c)	Persons owning Industrial Units

15.

Commercial Tax Circle "H"

*	(i)	All the dealers dealing in IMFL having their places of business or principal places of business, as the case may be, within the district of Jammu.
	(ii)	All the dealers having their places of business or principal places of business, as the case may be, dealing in sweet meat and running Dhabas in district of Jammu.

16.

Commercial Tax Circle "J"Jammu

*	All dealers having their place of business or principal place of business, as the case may be:-
	(a)	Within the areas on the right hand side of the B.C. Road starting from Amar Palace, proceeding upto Northern end of Tawi Bridge, upto Tehsil Akhnoor but excluding the areas falling on right hand side of B.C. Road i.e. Sarwal, Bakshi Nagar, Ashok Nagar, Canal Road and Talab Tillo and also excluding:-
		(i)	Persons dealing in timber
		(ii)	Persons dealing in IMFL
		(iii)	Work Contract
		(iv)	Industrial Unit
		(v)	Brick Kilns dealers and roofing tiles.

17.

Commercial Tax Circle "L"

*	All the dealers having their place of business or principal place of business, as the case may be:-
	(i)	Within the areas starting from G. L. Dogra Chowk towards university campus, Railway Station Narwal, Transport Nagar, Channi Himat, Sainik Colony and Greater Kailash.
	(ii)	All the areas on the left hand right side of the bye pass road upto Nagrota Bridge and on other side upto Greater kailash, but excluding:-
		(i)	Persons dealing in timber and coal
		(ii)	Persons dealing in IMFL
		(iii)	Person whose main business activity consists of work contract.
		(iv)	Persons owning Industrial Unit
		(v)	Persons dealing in manufacturing and sale of bricks and bricks tiles

18.

Commercial Tax Circle "O"

All the dealers having business of works contract in Jammu District only.

Commercial Tax Circle "P"

*	All the traders carrying on business in the following localities including lanes and bye-lanes:-
	(i)	Kaluchack, R.S.Pura, Kunjwani, Gangyal, Digiana, Shastrinagar, Sanjay Nagar, Nanak Nagar and Trikuta Nagar.
	(ii)	All the traders carrying on business at R.S.Pura, Bishnah, Vijaypur, Bari Brahamana and Samba but excluding the following category of business:-
		(i)	Persons dealing in timber and coal
		(ii)	Persons dealing in IMFL
		(iii)	Person whose main business activity consists of work contract.
		(iv)	Persons owning Industrial Unit
		(v)	Persons dealing in manufacturing and sale of bricks and bricks tiles

20.

Commercial Tax Circle Udhampur-I

*	All dealers having their place of business or principal place of business as the case may be in the District of Udhampur including Industrial units, Brick Kiln owners, Work contractors, but excluding the dealers falling in the areas starting from Birwan Bridge up to Nagrota and the dealers falling in the areas of Reasi and Katra and also excluding:-
	(a)	Persons dealing in Indian Made Foreign liquor within the District of Udhampur.

21.

Commercial Tax Circle Udhampur-II

*	All the dealers having their place of business or principal place of business, as the case may be, in the District of Udhampur starting from Birwan Bridge up to Nagrota (excluding Nagrota Town) and all the dealers falling in the areas of Reasi and Katra
*	Persons dealing in Indian Made Foreign Liquor within the district of Udhampur.

22.

Commercial Tax Circle Doda

Places of business, as the case may be in Revenue districts of Doda.

23.

Commercial Tax Circle Rajouri-Poonch

All traders carrying on business or having principal places of business, as the case may be in Revenue district of Rajouri and Poonch;