State Act
17
Section 17. Tax clearance certificate.
THE JAMMU AND KASHMIR PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENT TAX ACT, 2005
In forceJammu and Kashmir (State Act)
17. Tax clearance certificate. Notwithstanding any other law to the contrary, a Government Department or any authority under the Government shall before–– (a) sanctioning a contract for the supply of goods or executing any other contract ; (b) issuing any registration certificate, permit or licence ; (c) granting loan (with or without interest), subsidy or the like ; or (d) issuing annual fitness certificate of passenger bus, truck or other carrier of goods ; to a person liable to tax under the Act, require such a person to produce a tax clearance certificate issued in the prescribed form by the Assessing Authority.