Section 15(2)(d) in Jammu and Kashmir Panchayati Raj Act, 1989
(d)Fee on business and professions within the jurisdiction of Halqa Panchayat like on rice husking mills, saw mills, Flour mill/rice mills, Gharats, Brick Kilns, Oil Mills, Slaughter houses, Petrol Pumps, Private hospitals/labs/diagnostic-centre, Soda/ice/ ice-cream factory, Spice grinding mills, Motor Vehicle/Tractor dealers, Liquor Shops, Hot wet mix plant/Stone crushers, Poultry/ Dairy Farms/Horse Traders, small scale industrial units, Mobile towers, power plants printing presses, Kerosene Oil/Ration dealers etc.