State Act
10
Section 10. Recovery of arrears of tax and other sum.
THE JAMMU AND KASHMIR PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENT TAX ACT, 2005
In forceJammu and Kashmir (State Act)
10. Recovery of arrears of tax and other sum. Any amount of tax, penalty, interest or any other sum payable under the Act which is not paid in accordance with the provisions of the Act, shall on the issue of certificate in the prescribed format to the Collector of the concerned District, be recoverable as arrears of land revenue. A copy of the said certificate shall also be forwarded to the defaulter on his last known address.