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The Jammu and Kashmir Value Added Tax Rule, 2005.
CHAPTER-VI : RECOVERY AND REFUND

47.

There shall be recoverable in the proceedings in execution of every certificate: -

    [1] Interest specified in sub-section (4) of Section 51 and

    [2] all charges incurred in respect of:-

      [a] the service of notice on dealer to pay the arrears, warrants and other processes and

      [b] all other proceedings taken for realizing the arrears.