Section 225(2) in Jammu and Kashmir Municipal Corporation Act, 2000
(2)If such work is not carried out within the time specified in the notice, the Commissioner may, if he thinks fit, execute it and the expensed incurred shall be paid by the owners referred to in sub-section (1) in such proportion as may be determined by the Commissioner and shall be recoverable from them as an arrears of tax under this Act.
