104. Transitional Provisions.-

(1) A registered dealer under the Jammu and Kashmir General Sales Tax Act, 1962, on the appointed day shall on making an application for registration in terms of the provisions of this Act, shall be deemed to be registered under the Act till the application is decided by the competent authority.

(2) Notwithstanding anything contained elsewhere in the Act for purposes of goods to which the Act applies :-

(a) levy, assessment, reassessment, appeal, revision, review, rectification, reference, registration, collection, refund imposition of any penalty or of interest or forfeiture of any sum or recovery for any period before the appointed day shall continue to be governed by the Jammu & Kashmir General Sales Tax Act., 1962 and all the rules, regulations, orders, notifications, forms and notices issued thereunder shall continue to apply till the conclusion of the proceedings

(b) any person appointed as Commissioner or any person appointed to assist the Commissioner under the Jammu & Kashmir General Sales Tax Act, 1962 before the appointed day shall, on and from the appointed day, be deemed to have also been appointed under the Act and shall continue in office as such till such person ceases to be Commissioner or ceases to be the person appointed to assist the Commissioner;

(c) any order or notification issued by the Commissioner for delegating any power or conferring any jurisdiction under the Jammu & Kashmir General Sales Tax Act., 1962 or the rules made thereunder to any person appointed by any designation, under sub-section (2) of section 3 of the said Act before the appointed day shall, with effect from such appointed day, continue to be in force until the Commissioner amends, varies or rescinds such order or notification after the appointed day;

(d) any accounts, registers or documents of any person seized before the appointed day under any of the provisions of the Jammu & Kashmir General Sales Tax Act., 1962 in respect of goods to which the Act applies and not returned till the day immediately before the appointed day shall continue to be retained in accordance with the provisions of such Act;

(e) all forms and declarations under the Jammu & Kashmir General Sales Tax Act., 1962 or the rules made thereunder shall mutatis mutandis apply until the Government directs, by notification, discontinuance of the use of such forms;

(f) a person liable to furnish return under the Jammu & Kashmir General Sales Tax Act., 1962 immediately before the appointed day shall, notwithstanding that a period in respect of which he is so liable to furnish return begins on any day before such appointed day and ends on any day after such appointed day, furnish such return in respect of tax payable for sales or purchases made up to the day immediately before such appointed day and pay tax in accordance with the provisions of the Jammu & Kashmir General Sales Tax Act., 1962 and shall furnish a separate return in respect of the remaining part of the period which commences on such appointed day and pay tax due on such return for sales or purchases made on and from such appointed day in accordance with the provisions of the Act;

(g) any prescribed declaration or form obtained or obtainable by the person from any prescribed authority or any declaration furnished by or to the person under the Jammu & Kashmir General Sales Tax Act., 1962 or the rules made thereunder in respect of any sale of goods before the appointed day shall be valid where such declaration or form is furnished on or after such appointed day; and

(h) The limitations provided in the Act shall apply prospectively and all events occurred and all issues which arose prior to the appointed day shall be governed by the limitations provided under the Jammu & Kashmir General Sales Tax Act, 1962.