(1) The Corporation
shall, for the purposes of this Act, levy the following taxes :––
1[(a) taxes on land and buildings or vacant lands or both situated within the Municipal Corporation area (hereinafter referred to as property tax)] ;
(b) such other tax, at such rates as the 2[State Government] may, by notification, in each case direct ;
(c) a duty on the transfer of immovable properties situated within the limits of the municipal area in addition to the duty imposed under the Stamp Act, Samvat 1977, as in force for the time being in the 3[Union territory of Jammu and Kashmir], on instruments of sale, gift and mortgage with possession of immovable property situated in the municipal area at such rate, as the Government may, by notification, direct, which shall not be less than one per centum and more than two per centum on the amount of the consideration, the value of the property or the amount secured by the mortgage, as set forth in the instrument. The said duty shall be collected by the Registrar or Sub-Registrar in the shape of non-judicial stamp paper at the time of registration of the document and intimation thereof shall be sent to the Corporation immediately. The amount of the duty so collected shall be paid to the Corporation.
(2) Subject to the prior approval of the Government, the Corporation may for the purposes of this Act, in addition to the taxes specified in sub-section (1) levy :––
(a) a tax on profession, trades, callings and employments ;
(b) a tax on vehicles other than motor vehicles and animals ;
(c) a tax on the increase in urban land values caused by the execution of any development or improvement work ;
(d) show tax ;
(e) tax on consumption of energy 4[x x x x] for every unit of electricity consumed by any person within the municipal area ;
(f) sewerage tax ;
5[(g) water tax ; and
(h) any other tax that may be imposed under the Jammu and Kashmir Municipal Act, 2000] :
Provided that no tax shall be imposed under this sub-section unless an opportunity has been given in the prescribed manner to the residents of the municipal area to file objections and the objections, if any, thus received have been considered.
(3) The taxes as specified in sub-section (1) and sub-section (2) shall be levied at such rates as may, from time to time, be specified by the Government by notification and shall be assessed and collected in accordance with the provisions of this Act, and the 6[rules and] bye-laws made thereunder.
(4) The Government may, by special or general order, direct the Corporation to impose any tax falling under sub-section (1) or sub-section (2) not already imposed, within such period as may be specified and the Corporation shall thereupon act accordingly.
(5) If the Corporation fails to carry out any order passed under subsection (4), the Government may by a suitable order notified in the 7[Government Gazette] impose the tax and the order so passed shall operate as if the tax had been duly imposed by the Corporation under sub-section (1) or sub-section (2), as the case may be.
1[(a) taxes on land and buildings or vacant lands or both situated within the Municipal Corporation area (hereinafter referred to as property tax)] ;
(b) such other tax, at such rates as the 2[State Government] may, by notification, in each case direct ;
(c) a duty on the transfer of immovable properties situated within the limits of the municipal area in addition to the duty imposed under the Stamp Act, Samvat 1977, as in force for the time being in the 3[Union territory of Jammu and Kashmir], on instruments of sale, gift and mortgage with possession of immovable property situated in the municipal area at such rate, as the Government may, by notification, direct, which shall not be less than one per centum and more than two per centum on the amount of the consideration, the value of the property or the amount secured by the mortgage, as set forth in the instrument. The said duty shall be collected by the Registrar or Sub-Registrar in the shape of non-judicial stamp paper at the time of registration of the document and intimation thereof shall be sent to the Corporation immediately. The amount of the duty so collected shall be paid to the Corporation.
(2) Subject to the prior approval of the Government, the Corporation may for the purposes of this Act, in addition to the taxes specified in sub-section (1) levy :––
(a) a tax on profession, trades, callings and employments ;
(b) a tax on vehicles other than motor vehicles and animals ;
(c) a tax on the increase in urban land values caused by the execution of any development or improvement work ;
(d) show tax ;
(e) tax on consumption of energy 4[x x x x] for every unit of electricity consumed by any person within the municipal area ;
(f) sewerage tax ;
5[(g) water tax ; and
(h) any other tax that may be imposed under the Jammu and Kashmir Municipal Act, 2000] :
Provided that no tax shall be imposed under this sub-section unless an opportunity has been given in the prescribed manner to the residents of the municipal area to file objections and the objections, if any, thus received have been considered.
(3) The taxes as specified in sub-section (1) and sub-section (2) shall be levied at such rates as may, from time to time, be specified by the Government by notification and shall be assessed and collected in accordance with the provisions of this Act, and the 6[rules and] bye-laws made thereunder.
(4) The Government may, by special or general order, direct the Corporation to impose any tax falling under sub-section (1) or sub-section (2) not already imposed, within such period as may be specified and the Corporation shall thereupon act accordingly.
(5) If the Corporation fails to carry out any order passed under subsection (4), the Government may by a suitable order notified in the 7[Government Gazette] impose the tax and the order so passed shall operate as if the tax had been duly imposed by the Corporation under sub-section (1) or sub-section (2), as the case may be.
1. Clause (a) substituted by S.O. 3466 (E) of 2020 dated 05.10.2020. 2. Now Government of the Union territory of Jammu and Kashmir. 3. Substituted by S.O. 3466(E) dated 05.10.2020 for “State”. 4. Omitted “at a rate not exceeding 2 paise” by S.O. 3466(E) dated 05.10.2020. 5. Substituted by S.O. 3466 (E) of 2020 dated 05.10.2020. 6. Words “rules and” inserted ibid. 7. Now Official Gazette.