Section 21(5)(b) in Jammu and Kashmir Urban Immovable Property Tax (Repeal And Saving) Act, 2002
(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.