(1) A tax under clause (b) of subsection (2) of section 84 shall be levied at rates specified, from time to time, by the Government in this behalf on :––
(a) vehicles, other than motor vehicles and other conveyances plying for hire and kept within the municipal area ;
(b) animals used for riding, driving, drought or load when kept within the municipal area.
(2) A vehicle or animal kept outside the limits of the municipal area but regularly used within such limits shall be deemed to be kept for the use in municipal area.
(a) vehicles, other than motor vehicles and other conveyances plying for hire and kept within the municipal area ;
(b) animals used for riding, driving, drought or load when kept within the municipal area.
(2) A vehicle or animal kept outside the limits of the municipal area but regularly used within such limits shall be deemed to be kept for the use in municipal area.
आगे पढ़ें / Continue reading
Explore the next section or browse this act in the selected language.
Next · Section 108Tax on whom leviable. →All sections / सभी धाराएँTHE JAMMU AND KASHMIR MUNICIPAL CORPORATION ACT, 2000 →
More sections of this act
Section 1 · Short title, extent and commencement.Section 2 · Definitions.Section 3 · Declaration of Municipal area as Corporation.Section 4 · Incorporation and constitution of Corporation.Section 5 · Duration of the Corporation.Section 6 · Delimitation of wards.Section 7 · Qualifications for Councillors.Section 8 · Disqualification of CouncillorIndia Code, Government of India. Text fetched 13 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.