Section 105(1) in The Jammu and Kashmir Panchayati Raj Rules, 1996
(1)Not later than 5 days before the election day any candidate may withdraw his candidature by a notice in Form 41 subscribed and delivered personally to Returning Officer, notice once given cannot be withdrawn.[The security deposit shall be refunded to the candidate on the withdrawal of his candidature under this rule.] [Added by SRO-49 dated 22-01-2002.]