Vidhi Codex

The Jammu and Kashmir Urban Immovable Property Tax Act, 1962

The Jammu and Kashmir Urban Immovable Property Tax Act, 1962

Tax196235 sections
Start reading →Read full ActSections
  1. 1. Short title and commencement
  2. 2. Definitions
  3. 3. Levy of tax
  4. 4. Exemptions
  5. 5. Ascertainment of annual value
  6. 6. Appointment of authorities
  7. 6A. Control of the Authorities
  8. 6B. Powers to give instructions
  9. 6C. Jurisdiction
  10. 6D. Power to withdraw and transfer cases
  11. 7. Making of draft valuation list
  12. 8. Operation of valuation list
  13. 9. Amendment of current valuation list
  14. 9A. Property escaping assessment
  15. 10. Appeal and revision
  16. 11. Tax to be levied notwithstanding
  17. 12. Tax when payable
  18. 13. Collection of tax
  19. 14. Recovery of tax from tenants
  20. 14A. Power to extend date of payment
  21. 15. Penalties
  22. 15A. Interest on tax and penalty not paid in time
  23. 15B. Interest on refunds
  24. 16. Recovery of dues as arrears of land revenue
  25. 17. Certification for registration of Property
  26. 18. Omitted
  27. 19. Offences and penalties
  28. 19A. Powers to take evidence on oath
  29. 19B. Institution of proceedings and composition of offences
  30. 20. Valuation list not to be rendered invalid by certain failures or omissions
  31. 21. Assessing authorities and servants to be deemed public servants
  32. 22. Exclusion of jurisdiction of Civil Courts
  33. 22A. Indemnity
  34. 23. Power to make rules
  35. 23A. Omitted

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