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.
Section 76: Evidentiary value of assessment list and unit area value.
The Jammu and Kashmir Municipal Act, 2000Union territory Act of Jammu and Kashmir · Act 20 of 2000
Where this provision sits
| Act | The Jammu and Kashmir Municipal Act, 2000 |
|---|---|
| Section | 76 |
| Marginal note | Evidentiary value of assessment list and unit area value. |
| Jurisdiction | Union territory of Jammu and Kashmir |
| Status | In force as published by the source |
How this provision has been amended
Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.
- substituted, S.O. 3466 of 2020. Sections 72 to 80 substituted by S.O. 3466 of 2020.
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