Section 100 in Jammu and Kashmir Municipal Corporation Act, 2000
100. Notice of demolition or removal of building.
(1)When any building or any portion of a building, which is liable to the payment of taxes specified in section 86 is demolished or removed, otherwise than by order of the Commissioner, the person primarily liable for the payment of the said taxes, shall give notice thereof in writing to the Commissioner.(2)Until notice is given, by person as mentioned under sub-section (1), he shall continue to be liable to the payment of such taxes as he would have been liable to pay in respect of such building if the same or any portion thereof had not been demolished or removed.
