Section 95 in Jammu and Kashmir Municipal Corporation Act, 2000
95. Evidentiary value of assessment list.
- Subject to the alterations as may thereafter be made in the assessment list under section 96 and to the result of any appeal made under the provisions of this Act the entries in the assessment list authenticated and deposited as provided in section 94 shall be accepted as conclusive evidence, for the purposes of assessing any tax levied under this Act, of the rateable value of all land and buildings to which such entries respectively relate.
