State Act
112
Section 112. Payment of development tax.
THE JAMMU AND KASHMIR MUNICIPAL CORPORATION ACT, 2000
In forceJammu and Kashmir (State Act)
112. Payment of development tax. Every owner of land or building mentioned in section 110 or any person having an interest therein in respect of the increase in the value of such land or building, shall in the manner hereinafter provided, pay to the Corporation such development tax as may be assessed by the Commissioner.