Section 15(1) in Jammu and Kashmir Panchayati Raj Act, 1989
(1)Every Halqa Panchayat shall in such a manner and in accordance with such rules as may be notified by the Government, impose a fee on commercial buildings subject to such exemptions as may be prescribed :Provided that where an owner of the building has left the Panchayat area or cannot otherwise be found, the occupier of such building shall be liable for the fee leviable on such owner.
