Section 91(2) in Jammu and Kashmir Municipal Corporation Act, 2000
(2)If the land or building is sublet and its rateable value exceeds the amount of rent payable in respect thereof to the tenant by his sub-tenants or the amount of rent payable in respect thereof to a sub-tenant by the persons holding under the sub-tenant, the tenant shall be entitled to receive from his sub-tenant or sub-tenant shall shall be entitled to receive from person holding under him, as the case may be, the difference, between any amount of taxes on lands and buildings which would be leviable in respect of the said land or building if the rateable value thereof were equal to the difference between the amount of rent which such tenant or sub-tenant received and the amount of rent which he pays.
