Section 102 in Jammu and Kashmir Municipal Corporation Act, 2000
102. Premises owned by or let to, two or more persons in severally to be ordinarily assessed as one property.
- Notwithstanding that any land or building is owned by, or let to two or more persons in severally, the Commissioner shall for the purpose of assessing such land or a building to taxes specified in section 86 treat the whole of it as one property:Provided that the Commissioner may, in respect of any land or building which was originally treated as one property but which subsequently passes on by transfer, succession or in any other manner to two or more persons who divide the same into several parts and occupy them in severally, treat, subject to any bye-law made in this behalf each such severally part, or two or more of such several parts together, as a separate property and assess such part or parts to the said taxes accordingly.
