Section 67 in The Jammu and Kashmir Panchayati Raj Rules, 1996
67. Mode of assessment of tax, fee and levy.
(1)Where a tax or rate of fee has been imposed under section 15, the Halqa Panchayat shall as soon as may be after the commencement of each Financial Year prepare a list of assesses in Form 14 showing the amount of tax payable by each assessee. The list shall be published in the Panchayat area concerned by announcing by beat of drum that the list is ready and by affixing a copy thereof at the office of the Panchayat. The list shall be open to inspection free of charge by any person affected or likely to be affected by it.(2)The Panchayat shall consider any objection against the tax assessed or rate of fee levied that may be lodged within thirty days from the date of publication of the list under sub-rule (1)(3)The Panchayat shall after making such amendment, if any in the assessment list as may be necessary having regard to its decision on the objections, place the list at the meeting of the Panchayat, which may discuss and consider the objections and the decision of the Panchayat in respect thereof may make such amendments in the list as it may think proper.(4)The assessment list as amended under sub-rule (3) shall be republished in the manner laid down in sub-rule (1) and shall subject to the provision of section 15 be final and shall come into operation and from the first day of the financial year in question.
