DEMO
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Section
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3 Authorities under this Act
The Jammu and Kashmir General Sales Tax Act, 1962
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2.
Definitions
In this Act, unless the context otherwise requires-
(b) "Assessing authority"
means any person appointed by the Government under section 3 to exercise the powers and perform the functions of the assessing authority under the Act and includes an officer in charge of a check post or notified area;