Section 417(b) in Jammu and Kashmir Municipal Corporation Act, 2000
(b)the Corporation, with previous approval of the Government, may, by notification in the Government Gazette-(i)exempt the rural areas or any portion thereof from such of the previsions of this Act as it deems fit ; and(ii)levy taxes, rates, fees and other charges in the rural areas or any portion thereof at rates lower than those at which such tax, rate, fee or other charges are levied in the urban areas, or exempt such areas or portion from any such tax, rate, fee or other charge.
