Section 21 in Jammu and Kashmir Urban Immovable Property Tax (Repeal And Saving) Act, 2002
21. Reports of Accountability Commission
(1) After the conclusion of inquiry under section 13 the Accountability Com-mission shall determine whether all or any of the [***] [Words "grievances or" omitted by Act No. II of 2011, dt. 19.1.2011.] allegations made in the complaint have or has been proved to its satisfaction and by report in writing shall communicate its findings to the complainant, the public functionary and the competent authority [and such report shall be published in the Government Gazette besides other manners and modes as may be deemed fit by the Accountability Commission] [Inserted by Act XV of 2004, dt. 19.3.2004.].(2)The Accountability Commission shall in its report recommend to the competent authority [***] [Word "concerned" omitted by Act No. II of 2011, dt. 19.1.2011.] that such injustice or hardship shall be remedied or redressed in such manner and within such time as may be specified in the report.(3)[ The competent authority shall examine the report forwarded to it under sub-section (1) and take such action as it may deem fit on receipt of the report.(4)The competent authority shall communicate to the Accountability Com-mission within a period of 90 days from the date of receipt of report the action taken or proposed to be taken on the recommendations.] [Sub-sections (3) to (6) substituted by Act No. II of 2011, dt. 19.1.2011.](5)[] [Renumbered from (7) to (5) by Act No. II of 2011, dt. 19.1.2011.] Notwithstanding anything to the contrary contained in any other law for the time being in force(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 :Provided that the period shall stand extended to the extent required by the sanctioning authority for seeking further information from the Accountability Commission;(b)where a Court of competent jurisdiction finds that any public functionary has acquired any property, movable or immovable, or other assets illegally or through illegal means, such property or assets shall stand confiscated to the State free from all encumbrances and without any compensation to be utilised for a public purpose.
