Section 37(1) in Jammu and Kashmir Metropolitan Region Development Authorities Act, 2018
(1)The Government may, upon a request received from the Authority by notification in the Government Gazette, levy cess on lands and buildings in the Metropolitan Region or any part thereof, at such rate not exceeding five per cent, as may be determined by the Government, of the annual value of the property :Provided that, any land or building vested in or under the control or possession of the Central Government, the Government or of any local authority shall be exempt from the payment of the cess.
