[See rule 92]
NOTICE UNDER SUB SECTION 1 OF SECTION 78 OF JAMMU AND KASHMIR VALUE ADDED TAX ACT,2005
To
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Whereas from the perusal of your assessment record relating to the accounting year................. it appears that there is patent mistake, particulars of which are given below, and
Whereas rectification of the said mistake could enhance the tax/reduce the refund already determined to be payable by you/due to you.
I, therefore, give you this opportunity of being heard in person or through your authorised representative on ..................before I pass the proposed order. In case you do not wish to avail of this opportunity of being heard you may furnish your objections, if any, in writing, on or before the aforesaid date which shall be considered before making the proposed order.
PARTICULARS
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