(1) An appeal against––
(i) the levy of any tax or fee ; or
(ii) the refusal to refund any tax or fee ; or
(iii) the calculation of taxable annual value of any property ; or
(iv) the assessment or re-assessment of any tax payable ; or
(v) any penalty imposed, under this Act shall lie to the Jammu and Kashmir Property Tax Board.
(2) If on the hearing of an appeal under this section, any question as to the liability to, or the principle of assessment of tax arises on which the Board entertains reasonable doubt, the Board may, either of its own motion or on an application of any person interested, draw up a statement of the facts of the case and the point on which doubt is entertained and refer the statement with its own opinion on the point for the decision of the High Court.
(3) If the High Court is not satisfied that the statements contained in the case are sufficient to enable to it determine the questions raised thereby, the Court may refer the case back to the Board, to make such additions thereto or the alterations therein as the Court may direct in that behalf.
(4) The High Court, upon the hearing of any such case, shall decide the questions raised thereby, and shall deliver its judgment thereon containing the grounds on which decision is founded.
(5) The High Court shall send to the Board a copy of such judgment under the seal of the Court and signature of the Registrar; and the Board shall, on receiving such copy, dispose of the case conformably to such judgment.
(6) In every appeal, the costs shall be in the discretion of the Board.
(7) The costs awarded under this section in favour of a municipality shall be recoverable by the municipality as if they were arrears of a tax, due from the appellant.
(8) If the municipality fails to pay the costs awarded to an appellant within ten days after the date of the order for payment thereof, the Board may order the person having the custody of the balance of the municipal fund to pay the amount.
(i) the levy of any tax or fee ; or
(ii) the refusal to refund any tax or fee ; or
(iii) the calculation of taxable annual value of any property ; or
(iv) the assessment or re-assessment of any tax payable ; or
(v) any penalty imposed, under this Act shall lie to the Jammu and Kashmir Property Tax Board.
(2) If on the hearing of an appeal under this section, any question as to the liability to, or the principle of assessment of tax arises on which the Board entertains reasonable doubt, the Board may, either of its own motion or on an application of any person interested, draw up a statement of the facts of the case and the point on which doubt is entertained and refer the statement with its own opinion on the point for the decision of the High Court.
(3) If the High Court is not satisfied that the statements contained in the case are sufficient to enable to it determine the questions raised thereby, the Court may refer the case back to the Board, to make such additions thereto or the alterations therein as the Court may direct in that behalf.
(4) The High Court, upon the hearing of any such case, shall decide the questions raised thereby, and shall deliver its judgment thereon containing the grounds on which decision is founded.
(5) The High Court shall send to the Board a copy of such judgment under the seal of the Court and signature of the Registrar; and the Board shall, on receiving such copy, dispose of the case conformably to such judgment.
(6) In every appeal, the costs shall be in the discretion of the Board.
(7) The costs awarded under this section in favour of a municipality shall be recoverable by the municipality as if they were arrears of a tax, due from the appellant.
(8) If the municipality fails to pay the costs awarded to an appellant within ten days after the date of the order for payment thereof, the Board may order the person having the custody of the balance of the municipal fund to pay the amount.
Source footnotes
1. Sections 89, 90, 91 and 92 substituted by S.O. 3466 of 2020.आगे पढ़ें / Continue reading
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More sections of this act
Section 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.India Code, Government of India. Text fetched 13 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.