Section 67(1) in Jammu and Kashmir Panchayati Raj Rules, 1996
(1)Where a tax or rate of fee has been imposed under section 15, the Halqa Panchayat shall as soon as may be after the commencement of each Financial Year prepare a list of assesses in Form 14 showing the amount of tax payable by each assessee. The list shall be published in the Panchayat area concerned by announcing by beat of drum that the list is ready and by affixing a copy thereof at the office of the Panchayat. The list shall be open to inspection free of charge by any person affected or likely to be affected by it.
