Section 91(1) in Jammu and Kashmir Municipal Corporation Act, 2000
(1)If any land or building assessed to taxes specified in section 86 is let and its reteable value exceeds the amount of rent payable in respect thereof to the person upon whom under the provisions of section 90 the said taxes are leviable, that person shall be entitled to receive from his tenant the difference between the amount of the said taxes levied upon him and the amount which would be leviable upon him if the said taxes were calculated on the amount of rent payable to him.
