Section 94(3) in Jammu and Kashmir Municipal Corporation Act, 2000
(3)The Commissioner shall, at the same time, give notice of a date, not less than one month thereafter, when he will proceed to consider the rateable value of lands and buildings entered in the assessment list, and in all cases in which any land or building is for the first time assessed (or the rateable value of any land or building is increased) shall also give written notice thereof to the owner or to any lessee or occupier of the land or building.
