1[95. Evidentiary value of assessment list and unit area value.–– The
entries in the assessment list prepared under section 16, and the unit area
value determined under section 18, of the Jammu and Kashmir Property Tax
Board Act, 2013 shall be accepted as conclusive evidence for the purposes of
assessing any tax levied under this Act and taxable annual value of land and
building or vacant land or both to which such entries or determination
respectively relate.]
1. Section 95 substituted by S.O. 3466 (E) of 2020 dated 05.10.2020.