Section 90 in Jammu and Kashmir Municipal Corporation Act, 2000
90. Incidence of taxes on lands and buildings.
(1)The taxes on lands and buildings shall be primarily livable as follows:-(a)if the land or building is let, upon the lesser;(b)if the land or building is sub-let, upon the superior lesser;(c)if the land or building is unlet, upon the person in whom the right to let the same vests.(2)If any land has been let from a term exceeding one year to a tenant and such tenant has built upon the land, the taxes on lands and buildings assessed in respect of that land and the building erect thereon, shall be primarily leviable upon the said tenant, whether the land, building are in the occupation of such tenant or a sub-tenant of such tenant.Explanation. - The term "tenant" includes any person deriving title to the land or building erected upon such land from the tenant whether by operation of law or by transfer inter vivos.(3)Assessment of any building to a tax under this Act would not imply or be proof of the fact that the building is an authorised one.
