Section 101(1) in Jammu and Kashmir Municipal Corporation Act, 2000
(1)To enable the Commissioner to determine the rateable value of any land or building and the person primarily liable for the payment of any taxes specified in section 86 leviable in respect thereof, the Commissioner may require the owner or occupier of such land or a building, or of any portion thereof to furnish him within such reasonable period as the Commissioner fixes in this behalf, with information by such owner or occupier.(a)as to the name and place of a residence of the owner or occupier or of both the owner and occupier of such land or a building;(b)as to the measurements or dimensions of such land or building or any portion thereof and the rent, if any, obtained for such land or building or any portion thereof;(c)as to the actual cost or other specified details connected with the determination of the value of such land or a building.
