Section 188(3) in Jammu and Kashmir Municipal Corporation Act, 2000
(3)The Commissioner may, if he thinks fit construct such part of the work necessary for having a private drain made to communicate with the municipal drain as is in or under a public street and in such a case the expenses incurred by the Commissioner shall be paid by the owner or occupier of the premises, or as the case may b e the owner of the private drain and shall be recoverable from the owner or occupier as an arrears of tax under this Act.
