Section 21(5)(a) in Jammu and Kashmir Urban Immovable Property Tax (Repeal And Saving) Act, 2002
(a)if any sanction is required under any law for taking cognizance of any case or for initiating any proceedings against any public functionary on the basis of the report of the Accountability Commission, the sanctioning authority shall take a decision within a period of three months from the date a copy of the report is received from the competent authority for such sanction and in the event of its failure to take a decision within the said period, it would be deemed that the sanction has been accorded and same shall be sufficient for taking cognizance of the case or initiation of such proceedings :