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State of Jammu-Kashmir - Section

Section 16 in Jammu and Kashmir Panchayati Raj Act, 1989

16. Power of entry for the purpose of valuation of taxation.

- The [Halqa Panchayat] [Substituted 'Sarpanch' by Act No. 20 of 2018, dated 16.10.2018.] may authorise any person after giving twenty-four hours notice to the occupier, or if there be no occupiers, to the owner of any building or land at any time between sunrise and sunset, -
(i)to enter, inspect and measure any building for the purpose of valuation ;
(ii)to enter and inspect any stable, coach house or other place wherein there is any vehicle, vessel or animal liable to taxation under this Act, or for which a licence has not been duly taken out :
Provided that where any authorised person is not allowed to carry out the valuation, the valuation may be done ex parte.