Section 71 in The Jammu and Kashmir Panchayati Raj Rules, 1996
71. Application for licence and recovery of fees.
(1)Every owner liable to payment of tax under sub-section (2) of section 15 and every person liable to payment of fee under sub-section (1) of section 15 shall within fifteen days of his so becoming liable or in case of expiry of the period of licence already taken from the date of such expiry, apply for a licence or renewal of the licence. The tax or fee payable shall be paid alongwith the application failing which the Secretary shall cause a bill to be prepared and presented to the applicant and get the amount collected in accordance with the Act and the Rules.(2)The period in respect of which a licence may be issued under sub-rule (1) shall be one year commencing from the 1st of April or a half year commencing from the said day or the Ist day of October and the tax or fee payable shall be charged for the whole year or half year as the case may be.
