FORM ST-51 [ See rule 51(a)] NOTICE FOR CONDONATION OF DELAY ETC. UNDER RULE 51(a) of JAMMU AND KASHMIR GENERAL SALES TAX ACT,1962 OFFICE OF THE APPELLATE AUTHORITY SRINAGAR/JAMMU. No....... Dated....... To .......... .......... Reference your memorandum of appeal for the year....... The last date for filing the appeal was on ....... but it was filed on ...beyond the period prescribed under sub-section (1) of section 11 of the J&K General Sales Tax Act, 1962. OR The appeal is not in order because you have not paid the tax or penalty as required in Ist proviso to sub-section (1) of section 11 of the Act before the date of filing of appeal. You are requested to kindly explain in person or through your authorized representative or in writing on (date).......at (time)......the reasons for the delay or for failure to comply with the requirements of first proviso to sub-section (1) of section 11 of the said Act. If you fail to avail this opportunity or fail to furnish satisfactory explanation I shall decline to entertain the appeal. Office seal. Appellate Authority, Srinagar/Jammu.
