Section 60 in Jammu and Kashmir Panchayati Raj Rules, 1996
60. Imposition of taxes and fee.
(1)A Panchayat by way of resolution under section 15 shall determine the items for imposition of tax or levy.(2)When such a resolution has been passed, the Panchayat shall publish a notice in the Gazette and display it in a conspicuous place or places in the Panchayat area defining the class of persons or description of property proposed to be taxed, the amount or rate of the tax or fee to be imposed and the system of assessment to be adopted ; or(3)A notification in the Gazette of the imposition of a tax or fee under this Act shall be conclusive evidence that the tax or fee has been imposed in accordance with the provisions of this Act.
