Section 68: Procedure regarding taxes under section 65.
The Jammu and Kashmir Municipal Act, 2000Union territory Act of Jammu and Kashmir · Act 20 of 2000
(1) A municipality, at a special meeting, shall pass a resolution, within a period of thirty days from the date of publication of notification under section 65, directing the imposition of [fee] with effect from the date to be fixed in the resolution and if the municipality fails to pass such a resolution within the aforesaid period, the resolution in this behalf shall be deemed to have been passed by the municipality on the expiry of the period of said thirty days.
(2) After the resolution is passed or deemed to have been passed under sub-section (1) the [State Government] shall notify in the [Government Gazette] the imposition of the [fee] from the appointed date.