Section 23 in Jammu and Kashmir Land Revenue Act, 1996
23. Assessment of Land Revenues.
(1)All land to whatever purpose applied and wherever situate is liable to the payment of land revenues to the Government, except such land as he has been wholly exempted from that liability by the provision of any law for the time being in force.(2)Land revenue shall be assessed to the land revenue notwithstanding that revenue by reason of its having been assigned, released, compounded for or redeemed, is not payable to the Government.(3)Land revenue shall be assessed in cash or in kind, or partly in cash and partly in kind as the Government may direct.
