State Act
67
Section 67. Limitation of taxing powers
THE JAMMU AND KASHMIR MUNICIPAL ACT, 2000
In forceJammu and Kashmir (State Act)
67. Limitation of taxing powers Nothing contained in sections 65 and 66 shall authorise a municipality to levy any tax, toll or fee which the 1[State Legislature] has no power to impose in the 2[Union territory of Jammu and Kashmir] under the Constitution of Jammu and Kashmir : Provided that any tax, toll or fee which immediately before the commencement of the Constitution of India was lawfully being levied in any municipal area, may continue to be so levied until provision to the contrary is made by Parliament by law. Explanation:––In the section ‘tax’ includes any duty or cess.