Whereas a class of dealers had failed to file returns and to deposit admitted tax for the first quarter of the accounting year (2008-2009) before 31st July, 2008 because of certain extraordinary factors prevailing during that time; and

Whereas the Government, as a gesture of goodwill, agreed that such of defaulting dealers would be allowed to deposit tax by 31st of October, 2008 without charging interest or restoring to any penal action against them

Now therefore In exercise of the powers conferred by section 25-D of the Jammu and Kashmir General Sales Tax Act, 1962, the Government hereby grants immunity from interest chargeable on the admitted tax pertaining to the above period and penalty for late filing of returns for the said period, provided the tax has been deposited and returns filed by or before 31st October, 2008. However, dealers have not adhered to the dead line of 31st October, 2008, shall not be covered by this amnesty.

By Order of the Government of Jammu and Kashmir.