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Section 17
The Jammu and Kashmir Professions, Trades, Callings and Employment Tax Act, 2005Jammu and Kashmir

Section 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.