The Taxation Laws (Extension to Jammu and Kashmir) Act, 1972

(1) This Act may be called The Taxation Laws (Extension toJammu and Kashmir) Act, 1972. (2) It shall come into force on the 1st day of July, 1972

The provisions of Chapter VII of the Finance (No. 2) Act, 1971 (32 of 1971), and all rules made andnotifications issued by the Central Government, and all regulations made by the Central Board of Exciseand Customs, thereunder shall extend to, and come into force in, the State of Jammu and Kashmir.(2) The Tax on Postal Articles Act, 1971 (47 of 1971), and the Inland Air Travel TaxAct, 1971 (48 of 1971), and all rules made and notifications issued by the Central Government thereundershall extend to, and come into force in, the State of Jammu and Kashmir. 1* * * * *

The reference to the Code ofCriminal Procedure, 1898 (5 of 1898), in Chapter VII of the Finance (No. 2) Act, 1971 (32 of 1971), andin section 8 of the Inland Air Travel Tax Act, 1971 (48 of 1971), shall, in relation to the State of Jammuand Kashmir, be construed as a reference to the corresponding law in force in that State.

If, in or in relation to the State of Jammu and Kashmir,any difficulty arises in giving effect to the provisions of Chapter VII of the Finance (No. 2)Act, 1971 (32 of 1971), or of the Tax on Postal Articles Act, 1971 (47 of 1971), or of the Inland AirTravel Tax Act, 1971 (48 of 1971), now extended to the State of Jammu and Kashmir, the CentralGovernment may, as occasion may require, by order notified in the Official Gazette, make suchprovisions or give such directions, not inconsistent with the provisions of that Chapter or Act, as appear toit to be necessary for the removal of the difficulty. Provided that no such order shall be made under this section after the expiration of two years from thecommencement of this Act.