[See rule 78[a]]
NOTICE FOR CONDONATION OF DELAY ETC. UNDER RULE 74 OF THE JAMMU AND KASHMIR VALUE ADDED TAX, 2005
OFFICE OF THE APPELLATE AUTHORITY
SRINAGAR/JAMMU.
To
............................
Reference your memorandum of appeal for the period...................................
The last date for filing the appeal was on ................. but it was filed on ......... which is beyond the period prescribed under sub-section (1) of Section 72 of the J&K Value Added Tax Act,2005 .
OR
The appeal is not in order because you have not paid the tax or penalty as required in Ist proviso to sub-section (1) of Section 72 of the Jammu and Kashmir Value Added Tax Act, 2005 before the date of filing of appeal.
You are requested to kindly explain in person or through your authorized representative or in writing on (date)...................at (time)..............the reasons for the delay or for failure to comply with the requirements of first proviso to sub-section ..... of Section ......of the said Act. If you fail to avail this opportunity or fail to furnish satisfactory explanation I shall decline to entertain the appeal.
Office seal.