State Act
24-A
Section 24-A. If any tax or other amount due is not paid consequences thereof.
1THE JAMMU AND KASHMIR EXCISE ACT, SAMVAT 1958 (1901 A.D.)
In forceJammu and Kashmir (State Act)
2[24-A. If any tax or other amount due is not paid, consequences thereof.–– Notwithstanding anything contained in this Act, if any tax or other amount due under this Act is not paid by the licensee or other person, from whom it is due within the time specified for the payment therefor or within a period of three months from the date of demand whichever is earlier, the licensee or other person from whom the tax or other amount is due shall be liable to pay in addition to the tax or amount due, a sum equal to 2 of such tax or amount for each month or part thereof after the period specified for its payment.]