Section 128 in Jammu and Kashmir Municipal Corporation Act, 2000
128. Powers to require entry in assessment of details of buildings.
(1)For the purpose of obtaining a partial remission or refund of tax, the owner of a building composed of separate tenements may request the Commissioner, at the time of the assessment list in addition to the reteable value of each separate tenement.(2)When any tenement, the rateable value of which has been thus separately recorded, has remained vacant, unproductive of rent for sixty or more consecutive days such portion of any tax assessed on the rateable value of the whole building shall be refunded as would have been remitted or refunded if the tenement had been rately assessed.
