Section 114(1) in Jammu and Kashmir Municipal Corporation Act, 2000
(1)The Commissioner or an officer authorised by him in behalf shall at any time after the publication of the notification under section 113 assess the amount of development tax payable by the person concerned and shall give a notice in writing to such a person stating the amount of tax and the installements, if any, and the dates on which tax shall be paid together with such other particulars as may be necessary.
