The Jammu and Kashmir Municipal Corporation Act, 2000Union territory Act of Jammu and Kashmir · Act 21 of 2000
(1) Subject to the rules made in this behalf, the Commissioner may, with the previous sanction of the Corporation, allow any person to compound any tax for a period not exceeding one year at a time.
(2) Every sum due by reason of the composition of a tax under subsection (1) shall be recovered as an arrear of tax under this Act.
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