Section 90(2) in Jammu and Kashmir Municipal Corporation Act, 2000
(2)If any land has been let from a term exceeding one year to a tenant and such tenant has built upon the land, the taxes on lands and buildings assessed in respect of that land and the building erect thereon, shall be primarily leviable upon the said tenant, whether the land, building are in the occupation of such tenant or a sub-tenant of such tenant.Explanation. - The term "tenant" includes any person deriving title to the land or building erected upon such land from the tenant whether by operation of law or by transfer inter vivos.
