Section 17 in Jammu and Kashmir Panchayati Raj Act, 1989
17. Appeal against levy of tax or fee.
(1)An appeal against the levy of a tax or fee by the Halqa Panchayat shall lie to the prescribed authority.(2)Where it is brought to the notice of the prescribed authority that a tax, rate of fee has not been imposed on any person on whom it should have been imposed, it may after hearing him, direct the Halqa Panchayat to impose it on that person or persons and the Halqa Panchayat shall thereupon act accordingly.
