Section 68 in The Jammu and Kashmir Panchayati Raj Rules, 1996
68. Register of tax.
(1)The Panchayat shall maintain a demand and collection register in Form 15.(2)Where a Panchayat has failed to recover any tax or fee from any person within a period of six months, it shall forward the names of the defaulters to the District Panchayat Officer concerned for realization of unpaid taxes, and fees as arrears of land revenue.(3)The Panchayat shall thereafter send a half yearly list of defaulters after taking into account the payments, and recoveries made during the preceding half year.(4)Writing off of taxes. - The Panchayat may writes off irrecoverable sums not exceeding Rs. 100/ .
