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The Jammu and Kashmir Value Added Tax Rule, 2005.
CHAPTER-I : PRELIMINARY

Body 2. Definitions

(1) In these rules, unless the context otherwise requires:-

(xiii) "Notice" means a notice issued under the Act or the rules, in the form prescribed under these rules. Where such notice is issued electronically, bearing a serial number generated by the computer, the signature of the issuing authority shall not be required;