State Act
110
Section 110. Levy of development tax.
THE JAMMU AND KASHMIR MUNICIPAL CORPORATION ACT, 2000
In forceJammu and Kashmir (State Act)
110. Levy of development tax. The Corporation shall, with the approval of the Government, charge development tax on the increase in the value of the land or building comprised in a scheme put into operation within the municipal area under Chapter XIX, but not actually required for the execution thereof.