Amendment status not verified — confirm the current text below against the official source.
Application of Limitation Act. - The provisions of section 5 and section 12 of the Limitation Act, Samvat 1995, shall apply to appeals, revisions filed under this Act before Appellate Authority, Reviewing Authority or the Tribunal. [22D. Powers of the Tribunal. - In discharging its functions under this Act, the Tribunal shall have the same powers as are exercisable by it under the Jammu and Kashmir General Sales Tax Act, 1962]. [22E. Statement of case to the High Court. - The provisions of section 12-D of the Jammu and Kashmir General Sales Tax Act, 1962 shall mutatis mutandis apply for referring any question of law under this Act to the High Court.]]