The Jammu and Kashmir Panchayati Raj Act, 1989Union territory Act of Jammu and Kashmir · Act 9 of 1989
Any person dissatisfied with the assessment under this Act, may within such time as may be prescribed, apply to the prescribed authority in writing for a revision of the assessment and the prescribed authority may amend or confirm the same :
[Provided that no such revision shall be made unless an opportunity of being heard is provided to the Halqa Panchayat].