Jammu and Kashmir · Act 20 of 2000

Section 71 — Power of Government in respect of taxation

THE JAMMU AND KASHMIR MUNICIPAL ACT, 2000

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STATUTORY TEXT
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(1) The Government may, by special or general order notified in the *[Government Gazette], require a municipality to impose any 1[fee], mentioned in section 66 not already imposed, at such rate and within such period as may be specified in the notification and the municipality shall thereupon act accordingly.

(2) The Government may require a municipality to modify the rate of any 1[fee] already imposed and thereupon the municipality shall modify the 1[fee] as required within such period as the Government may direct.

(3) If the municipality fails to carry out any order passed under sub-section (1) or sub-section (2), the Government may, by a suitable order notified in the Official Gazette, impose or modify the 1[fee]. The order so passed shall operate as if it were a resolution duly passed by the municipality and as if the proposal was sanctioned in accordance with the procedure contained in section 70.

Source footnotes

* Now Official Gazette.
1. Substituted for “tax” by Act V of 2017, s. 173(i)

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Next · Section 71-APowers of Government to make interim arrangements with regard to assessment and collection of taxes and fees. →All sections / सभी धाराएँTHE JAMMU AND KASHMIR MUNICIPAL ACT, 2000 →
More sections of this actSection 1 · Short title, extent and commencement.Section 2 · Definitions.Section 2A · Substitution of expression.Section 3 · Classification of municipalities.Section 4 · Procedure for declaring muni-cipal area.Section 5 · Notification of intention to include a local area in a municipal area.Section 6 · Notification of intention to exclude local area from a municipal area.Section 7 · Exclusion of local area from a municipal area.
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India Code, Government of India. Text fetched 13 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.

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