Download Jammu & Kashmir VAT FORM VAT-28: RECOVERY CERTIFICATE
As per J&K VAT Rule 42(1) Certificate for recovery of tax as arrears of Land Revenue
(1) Where a dealer or any other person is in default or is deemed to be in default in making a payment of tax or any other amount due under the Act, the authority concerned shall forward a certificate under Section 44 in Form VAT- 28 to the Collector. A copy thereof shall be forwarded to the assessee and the duplicate copy placed on the assessment record.
(2) The Collector on receipt of the certificate shall enter the details in the register of certificates as maintained in Form VAT-29.