Section 60(2) in The Jammu and Kashmir Panchayati Raj Rules, 1996
(2)When such a resolution has been passed, the Panchayat shall publish a notice in the Gazette and display it in a conspicuous place or places in the Panchayat area defining the class of persons or description of property proposed to be taxed, the amount or rate of the tax or fee to be imposed and the system of assessment to be adopted ; or
