FORM ST - 18

[See rule 24-A (b)]

Office of the Assessing Authority, Sales Tax

Circle ........................... Srinagar/Jammu.

To

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Whereas, I propose to make assessment/provisional assessment under (a) sub section (8), (9) and (10) (b) of sub section (18) of Section 7 of the Jammu & Kashmir General Sales Tax Act, 1962 for the year/quarter (s) ended and it is necessary to examine books of accounts documents and other evidence and /or also obtain information on points specified below for the purpose of such assessment/provisional assessment, you are hereby required to produce or cause to be produced such books of accounts, documents and other evidence and information together with any evidence which you may wish to adduce on ......................

Failure to comply with the notice without any reasonable cause shall make you liable to penalty under section 17(1) (c) of the said Act.