Jammu and Kashmir Property Tax Board Act, 2013

No: 11 Dated: Apr, 25 2013

THE JAMMU AND KASHMIR PROPERTY TAX BOARD ACT, 2013

(Act No. XI of 2013)

    An Act to establish a Property Tax Board in the State and for the matters connected therewith or incidental thereto.

    Be it enacted by the Jammu and Kashmir State Legislature in the Sixty-second Year of the Republic of India as follows :—

1. Short title and commencement.—(1) This Act may be called the Jammu and Kashmir Property Tax Board Act, 2013.

(2) It shall come into force from the date of its publication in the Government Gazette.

2. Definitions.—(1) In this Act, unless the context otherwise requires—

(a) “Act” means the Jammu and Kashmir Property Tax Board Act, 2013 ;

(b) “Board” means the Jammu and Kashmir Property Tax Board established under sub-section (1) of section 3 ;

(c) “Fund” means the Property Tax Board Fund referred to in section 14 ;

(d) “Government” means the Government of Jammu and Kashmir ;

(e) “Municipality” means a Municipal Corporation or a Municipal Council or a Municipal Committee constituted under the Jammu and Kashmir Municipal Corporation Act, 2000 or the Jammu and Kashmir Municipal Act, 2000, as the case may be ;

(f) “notification” means a notification published in the Government Gazette ;

(g) “prescribed” means prescribed by rules made under this Act ;

(h) “regulations” mean the regulations made under section 24 of this Act.

    (2) Words and expressions used in the Act but not defined shall have the same meaning as assigned to them respectively in the Jammu and Kashmir Municipal Corporation Act, 2000 or the Jammu and Kashmir Municipal Act, 2000, as the case may be.

3. Establishment of the Board.—(1) The Government may, by notification, establish, for the purposes of the Act, a Board to be called the Jammu and Kashmir Property Tax Board.

(2) The Board shall be a body corporate with perpetual succession and a common seal and may sue or be sued in its corporate name and shall be competent to acquire, hold and dispose of any property, both movable and immovable, to enter into contracts and to do all things necessary for the purposes of the Act.

4. Composition of the Board.—(1) The Board shall consist of a Chairperson and such number of members not exceeding two as may be determined by the Government.

(2) The Chairperson shall be a person who is, or has been, an officer of the Government not below the rank of Commissioner/ Secretary to the Government ;

(3) The other members shall be persons having knowledge and experience in the field of municipal administration, valuation of properties, accountancy, law and management.

(4) No action of the Board shall be invalid or otherwise called in question merely on the ground of existence of any vacancy in the Board.