Section 80: Notice of Demolition or removal of building.
The Jammu and Kashmir Municipal Act, 2000Union territory Act of Jammu and Kashmir · Act 20 of 2000
(1) When any building or any portion thereof, which is liable to tax under this Act, is demolished or removed, otherwise than by or under an order of the Executive Officer, the person primarily liable for the payment of the tax shall give notice thereof in writing to the Executive Officer.
(2) Until notice is given under sub-section (1), the person primarily responsible for payment of tax shall continue to be liable to pay such taxes as he would have been liable to pay in respect of such building if the same or any portion thereof had not been demolished or removed.]