Section 103 in Jammu and Kashmir Municipal Corporation Act, 2000
103. Assessment in case of amalgamation of premises.
- If any land or building, bearing two or more Municipal numbers, or portions thereof, be amalgamated into one or more new premises, the Commissioner shall on such amalgamation assign to them one or more numbers and assess them to taxes specified in section 86 accordingly:Provided that the total assessment on amalgamation shall not be greater that the sum of the previous assessments of the several premises except when there is any revaluation of any of the said premises.
