Section 417: Special provisions as to rural areas.
The Jammu and Kashmir Municipal Corporation Act, 2000Union territory Act of Jammu and Kashmir · Act 21 of 2000
Notwithstanding anything contained in the foregoing provisions in this Act––
(a) the Corporation, with previous approval of the Government, may, by notification in the [Government Gazette], declare that any portion of the rural areas shall cease to be included therein and upon the issue of such notification that portion shall be included in and form part of the urban areas ;
(b) the Corporation, with previous approval of the Government, may, by notification in the [Government Gazette]––
(i) exempt the rural areas or any portion thereof from such of the provisions of this Act as it deems fit ; and
(ii) levy taxes, rates, fees and other charges in the rural areas or any portion thereof at rates lower than those at which such tax, rate, fee or other charges are levied in the urban areas, or exempt such areas or portion from any such tax, rate, fee or other charge.
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