Section 103: Assessment in case of amalga-mation of premises.

The Jammu and Kashmir Municipal Corporation Act, 2000Union territory Act of Jammu and Kashmir · Act 21 of 2000

If any land or building, bearing two or more municipal numbers, or portions thereof, be amalgamated into one or more new premises, the Commissioner shall on such amalgamation assign to them one or more numbers and assess them to taxes specified in section 86 accordingly :

Provided that the total assessment on amalgamation shall not be greater than the sum of the previous assessment of the several premises except when there is an revaluation of any of the said premises.

Where this provision sits

Act	The Jammu and Kashmir Municipal Corporation Act, 2000
Section	103
Marginal note	Assessment in case of amalga-mation of premises.
Jurisdiction	Union territory of Jammu and Kashmir
Status	In force as published by the source

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