Section 137 in Jammu and Kashmir Municipal Corporation Act, 2000
137. Composition.
(1)Subject to the rules in this behalf, the Commissioner, in may with the previous sanction of the Corporation allow any person to compound any tax for a period not exceeding one year at a time.(2)Every sum due by reason of the composition of a tax under sub-section (1) shall be recovered as an arrear of tax under this Act.
