Section 15(4)(b) in Jammu and Kashmir Urban Immovable Property Tax (Repeal And Saving) Act, 2002
(b)is about to remove the whole or any part of his property from the State or the Country which is subject matter of complaint, the Commission shall exercise the same power as are conferred upon the Civil Court under Order 38, Rule 5 of the Code of Civil Procedure, 1977.]