Jammu and Kashmir Property Tax Board Act, 2013
Jammu and Kashmir Property Tax Board Act, 2013
Tax201325 sections
This Act establishes the Jammu and Kashmir Property Tax Board to oversee the administration of property taxes for local municipalities. It applies to Municipal Corporations, Councils, and Committees within the Union Territory. The Board functions as a corporate entity with legal standing, responsible for managing tax funds and regulations. This framework matters because it centralizes tax oversight, improves financial accountability, and ensures municipalities have the necessary resources to provide essential urban services and infrastructure development.
- 1. Short title and commencement
- 2. Definitions
- 3. Establishment of the Board
- 4. Composition of the Board
- 5. Appointment of Chairperson and members
- 6. Term of office and conditions of service
- 7. Removal of Chairperson or member
- 8. Functions of the Board
- 9. Organization
- 10. Powers of the Board
- 11. Powers to give directions
- 12. Officers and other employees of the Board
- 13. Penalties
- 14. Fund of the Board
- 15. Municipalities to make payment to the Board
- 16. Expenditure incurred on account of salaries and allowances including contingencies
- 17. Annual report
- 18. Budget
- 19. Expenditure and accounts
- 20. Audit
- 21. Delegation of powers and functions by Board
- 22. Chairperson, members, officers and employees to be public servants
- 23. Power to make rules
- 24. Powers to make regulations
- 25. Power to remove difficulties
PDF: pending for this language.