Section 71(1) in The Jammu and Kashmir Panchayati Raj Rules, 1996
(1)Every owner liable to payment of tax under sub-section (2) of section 15 and every person liable to payment of fee under sub-section (1) of section 15 shall within fifteen days of his so becoming liable or in case of expiry of the period of licence already taken from the date of such expiry, apply for a licence or renewal of the licence. The tax or fee payable shall be paid alongwith the application failing which the Secretary shall cause a bill to be prepared and presented to the applicant and get the amount collected in accordance with the Act and the Rules.
