Section 84(2) in Jammu and Kashmir Municipal Corporation Act, 2000
(2)Subject to the prior approval of the Government, the Corporation may for the purposes of this Act, in addition to the taxes specified in sub-section (1) levy:(a)a tax on profession, trades, callings and employments;(b)a tax on vehicles other than motor vehicles and animals;(c)a tax on the increase in urban land values caused by the execution of any development or improvement work;(d)show tax;(e)tax on consumption of energy at a rate not exceeding 2 paisa for every unit of electricity consumed by any person within the Municipal area;(f)sewerage tax;(g)any other tax that may be imposed under the provisions of the Jammu and Kashmir Municipal Act, 2000;Provided that no tax shall be imposed under this sub-section unless an opportunity has been given un the prescribed manner to the residents of the Municipal area to file objections and the objections, if any, thus received have been considered.
