The JAMMU AND KASHMIR PROPERTY TAX BOARD ACT, 2013

PROPERTY TAX BOARD
ACT, 2013
(Act No. XI of 2013)
THE JAMMU AND KASHMIR PROPERTY TAX
BOARD ACT, 2013
(Act No. XI of 2013)
CONTENTS
SECTION.
1. Short title and commencement.
2. Definitions.
3. Establishment of the Board.
4. Composition of the Board.
5. Appointment of Chairperson and members.
6. Term of office and conditions of service.
7. Removal of Chairperson or member.
8. Functions of the Board.
9. Organization.
10. Powers of the Board.
11. Powers to give directions.
12. Officers and other employees of the Board.
13. Penalties.
14. Fund of the Board.
15. Municipalities to make payment to the Board.
16. Expenditure incurred on account of salaries and allowances including
contingencies.
17. Annual report.
SECTION.
18. Budget.
19. Expenditure and accounts.
20. Audit.
21. Delegation of powers and functions by Board.
22. Chairperson, members, officers and employees to be public servants.
23. Power to make rules.
24. Powers to make regulations.
25. Power to remove difficulties.
–––––––
PROPERTY TAX BOARD ACT, 2013 209
THE JAMMU AND KASHMIR PROPERTY TAX
BOARD ACT, 2013
(Act No. XI of 2013)
[Received the assent of the Governor on 24th April, 2013 and
published in the Government Gazette dated 25th April, 2013].
An Act to establish a Property Tax Board in the 1[Union territory
of Jammu and Kashmir] and for the matters connected therewith or
incidental thereto.
Be it enacted by the Jammu and Kashmir State Legislature in the
Sixty-second Year of the Republic of India as follows :—
1. Short title and commencement. —(1) This Act may be called the
Jammu and Kashmir Property Tax Board Act, 2013.
(2) It shall come into force from the date of its publication in the
2[Official Gazette].
2. Definitions.—(1) In this Act, unless the context otherwise
requires—
(a) “Act” means the Jammu and Kashmir Property Tax Board Act,
2013 ;
(b) “Board” means the Jammu and Kashmir Property Tax Board
established under sub-section (1) of section 3 ;
(c) “Fund” means the Property Tax Board Fund referred to in
section 14 ;
3[(d) “Government” means the Government of union territory of
Jammu and Kashmir ;]
(e) “Municipality” means a Municipal Corporation or a Municipal
Council or a Municipal Committee constituted under the Jammu
and Kashmir Municipal Corporation Act, 2000 or the Jammu and
Kashmir Municipal Act, 2000, as the case may be ;
1. Substituted by S.O. 1229(E) dated 31.03.2020 for “State”.
2. Substituted ibid for “Government Gazette”.
3. Clause (d) substituted ibid.
210 PROPERTY TAX BOARD ACT, 2013
(f) “notification” means a notification published in the 1[Official
Gazette] ;
(g) “prescribed” means prescribed by rules made under this Act ;
(h) “regulations” mean the regulations made under section 24 of
this Act.
(2) Words and expressions used in the Act but not defined shall
have the same meaning as assigned to them respectively in the Jammu
and Kashmir Municipal Corporation Act, 2000 or the Jammu and Kashmir
Municipal Act, 2000, as the case may be.
3. Establishment of the Board. ––(1) The Government may, by
notification, establish, for the purposes of the Act, a Board to be called
the Jammu and Kashmir Property Tax Board.
(2) The Board shall be a body corporate with perpetual succession
and a common seal and may sue or be sued in its corporate name and
shall be competent to acquire, hold and dispose of any property, both
movable and immovable, to enter into contracts and to do all things
necessary for the purposes of the Act.
4. Composition of the Board. ––(1) The Board shall consist of a
Chairperson and such number of members not exceeding two as may be
determined by the Government.
(2) The Chairperson shall be a person who is, or has been, an officer
of the Government not below the rank of Commissioner/Secretary to the
Government.
(3) The other members shall be persons having knowledge and
experience in the field of municipal administration, valuation of properties,
accountancy, law and management.
(4) No action of the Board shall be invalid or otherwise called in
question merely on the ground of existence of any vacancy in the Board.
5. Appointment of Chairperson and members.—(1) The Chairperson
and members of the Board shall be appointed by the Government on the
recommendation of a committee consisting of :—
1. Substituted by S.O. 1229(E) dated 31.03.2020 for “Government Gazette”.
PROPERTY TAX BOARD ACT, 2013 211
(a) Chief Minister Chairman
(b) Minister Incharge Housing and Member
Urban Development
(c) Minister Incharge Law, Justice Member.
and Parliamentary Affairs
(2) The Committee referred to in sub-section (1) shall recommend a
panel of two persons for each post to the Cabinet for approval :
1[Provided that during the continuation of Proclamation issued under
section 73 of the Jammu and Kashmir Reorganisation Act, 2019 (34 of
2019), the Chairperson and members of the Board shall be appointed by
the Lieutenant Governor].
6. Term of office and conditions of service. ––(1) The Chairperson
and members shall hold office for a term of three years from the date they
enter upon their office :
Provided that no Chairperson or member shall hold office after he
has attained the age of 65 years.
(2) The salary, allowances and other terms and conditions of
service of the Chairperson and the members shall be such as may be
prescribed :
Provided that the salary, allowances and other terms and condition
of service of the Chairperson and the members shall not be varied to their
disadvantage after appointment.
(3) Notwithstanding anything contained in sub-section (1), the
Chairperson or a member may,—
(a) relinquish his office by giving in writing to the Government
a notice of not less than three months ; or
(b) be removed from his office in accordance with the provisions
of section 7.
1. Proviso inserted by S.O. 3808(E) dated 26.10.2020.
212 PROPERTY TAX BOARD ACT, 2013
7. Removal of Chairperson or member. ––(1) The Chairperson and
members shall not be removed from office except in accordance with the
provisions of this section.
(2) The Government may, by order, remove from office the Chairperson
or any member, if he,––
(a) has been adjudged as insolvent ; or
(b) has been convicted of an offence which in the opinion of  the
Government involves moral turpitude ; or
(c) has become physically or mentally incapable of acting as
such ; or
(d) has acquired such financial or other interest as is likely to
affect prejudicially his function in the Board ; or
(e) has so abused his position as to render his continuance in
office prejudicial to the public interest ; or
(f) has been guilty of proved misbehavior :
Provided that the Chairperson or a member shall not be removed from
his office on any ground specified in clauses (d), (e) and (f) unless the
inquiry officer appointed by the Government for this purpose has, after
an enquiry, held that the Chairperson or such member ought to be removed
on such ground.
(3) The Government may suspend the Chairperson or any member
of the Board in respect of whom an inquiry has been ordered under sub-
section (1) until the Government has passed orders on receipt of the report
on such enquiry.
8. Functions of the Board.–– The Board shall perform the
following functions, namely :—
(i) enumerate, or cause to be enumerated, all properties in the
municipalities in the 1[Union territory of Jammu and Kashmir]
and develop a data-base ;
1. Substituted by S.O. 1229(E) dated 31.03.2020 for “State”.
PROPERTY TAX BOARD ACT, 2013 213
(ii) review the property tax system and suggest suitable basis for
assessment and valuation of properties ;
(iii) recommend modalities for periodic revision ;
(iv) ensure quality in valuation of properties ;
(v) ensure transparency in valuation process and facilitate
disclosure of valuations for fair comparison ;
(vi) publish the annual work plan ;
(vii) render such advice on valuation of properties to a municipality
as the Government may, from time to time, require it to do or
as the Board may consider necessary for carrying out the
purposes of the Act ;
(viii) undertake directly or through any institution, training of officers
and employees of municipalities as the Government may direct
or as the Board may consider necessary for carrying out the
purposes of the Act ;
(ix) perform such functions as may be assigned to it under any
other law ;
(x) perform such other functions as may be assigned to it by the
Government from time to time.
9. Organization. ––(1) The Board may establish regional offices in
the 1[Union territory of Jammu and Kashmir] with appropriate staff with
the prior approval of the Government.
(2) The Board may reorganize its departments and regional offices
from time to time as required to implement the provisions of the Act.
10. Powers of the Board.–– For the purpose of performing its duties
under the Act, the Board may,––
(a) summon any person to attend any hearing of the Board to give
evidence or produce any document or other article in his
possession or assist in physical survey in any municipality or
1. Substituted by S.O. 1229(E) dated 31.03.2020 for “State”.
214 PROPERTY TAX BOARD ACT, 2013
municipal corporation’s jurisdiction for ascertaining the
valuation of land ;
(b) generally require any person to furnish any information or
produce any document or other article in his possession ;
(c) require any person to attend any counseling or mediation
session as the Board may specify ;
(d) do anything incidental to any of its powers.
11. Powers to give directions.–– The Government may give such
directions, not inconsistent with the provisions of the Act, as to the
performance of the duties and the exercise of the powers of the Board
and the Board shall give effect to such directions.
12. Officers and other employees of the Board. ––(1) The Board shall
have a Secretary to exercise such powers and perform such duties under
the control of the Chairperson, as may be prescribed.
(2) The Secretary shall be appointed by the Government.
(3) The number, nature and categories of other officers and employees
required to assist the Board in discharge of its functions shall be such
as may be prescribed.
(4) The salaries and allowances payable to, and other terms and
conditions of the service of the Secretary, officers and other employees
shall be such as may be prescribed.
(5) The Board may appoint consultants required to assist it in the
discharge of its functions on such terms and conditions as may be
prescribed.
(6) The Board may for the purpose of carrying out its functions
under the Act, requisition the services of any officer or employee of the
Government or any other agency.
(7) The officers and other employees of the Board shall be under
the administrative and disciplinary control of the Board.
PROPERTY TAX BOARD ACT, 2013 215
13. Penalties. ––(1) Any person who refuses to attend any hearing
of the Board, or refuses to furnish any information or produces documents
to the Board or furnish any information which is false in a material
particular and which he knows to be false or does not believe to be true,
or obstructs or impedes the Chairperson of the Board or any person acting
under the directions of the Board, shall be liable to payment of a fine
not exceeding Rs. 5,000.
14. Fund of the Board. ––(1) The Board shall have a fund to be
called the Property Tax Board Fund to which shall be credited—
(i) such moneys as may be paid to the Board by the Government
or any other authority or agency ; and
(ii) such moneys as may be paid to the Board by the municipalities,
and other local authorities.
(2) All moneys received by the Board shall be deposited in a
separate account with the Jammu and Kashmir Bank.
15. Municipalities to make payment to the Board. ––(1) Every
municipality, in respect of which notification under section 12 has been
issued, shall pay to the Board such proportion of the expenditure incurred
by the Board on account of the valuation with respect to such Municipality
as may be prescribed.
(2) The Board shall calculate the amount payable by the municipality
under sub-section (1) and may require the concerned municipality to pay
the amount within such time as may be specified by the Board.
(3) If the amount is not paid within the specified time, the Board
may refer the matter to the Government and the Government may pay the
amount to the Board and deduct the same from any grant payable by it
to such municipality.
16. Expenditure incurred on account of salaries and allowances
including contingencies. ––(1) The expenditure incurred by the Board for
meeting the salaries and allowances of the Chairperson, Members, Secretary,
officers and other employees serving under or for the Board shall be
defrayed out of the funds to be provided by the Government.
216 PROPERTY TAX BOARD ACT, 2013
(2) The expenditure towards contingencies for undertaking normal
activities of the Board shall be met out of the Property Tax Board Fund.
17. Annual report.–– The Board shall prepare an annual report of
its activities during the year in such form as may be prescribed and the
annual report shall be laid, as soon as may be, before 1[Legislative
Assembly of the Union territory of Jammu and Kashmir].
18. Budget. ––(1) The Board shall prepare each year in such form
and within such time, as may be prescribed, a budget in respect of the
ensuing financial year, showing the estimated receipts and expenditure
and shall forward a copy of the same to the Government for approval.
(2) The Government may, in according such approval, make such
additions, alterations and modifications thereon as it thinks fit :
Provided that before making such additions, alterations or
modifications, the Government shall give the Board an opportunity to
express its views thereon within such period as may be prescribed.
19. Expenditure and accounts. ––(1) The Board shall have the same
financial powers as are exercisable by the Administrative Secretary of the
Government. Matters beyond such financial powers shall be referred by
the Board to the Government for decision.
(2) The Board shall keep accounts of all receipts and expenditure,
and prepare annual accounts in such manner as may be prescribed.
20. Audit. ––(1) The Board shall cause its accounts to be audited
annually by an auditor to be appointed by the Government and the auditor
so appointed shall have the right to demand the production of books,
accounts, documents and other papers from the Board.
(2) The annual accounts so prepared shall be placed before the
auditor for audit. As soon as the accounts have been audited, the Board
shall send a copy thereof together with a copy of the report of the auditor
to the Government.
(3) The Board shall comply with such directions as the Government
may, after perusal of the report of the auditor, think fit to issue in this
behalf.
1. Substituted by S.O. 1229(E) dated 31.03.2020 for “both Houses of the State Legislature”.
PROPERTY TAX BOARD ACT, 2013 217
(4) The Board shall pay out of the fund such sum as may be
determined by the Government by way of fees, if any, for such audit.
21. Delegation of powers and functions by Board.—(1) The Board
may delegate any of its powers and functions including financial powers
to the Chairperson of the Board by a resolution adopted by it in this
behalf.
(2) The Board may also delegate any of its powers and functions
to the Secretary or any officer of the Board by a resolution adopted by
it in this behalf.
22. Chairperson, members, officers and employees to be public
servants.–– The Chairperson, members, officers and the employees of the
Board shall, when acting or purporting to act under the provisions of the
Act, be deemed to be a public servant within the meaning of section 21
of the 1[Indian Penal Code (45 of 1860)].
23. Power to make rules. ––(1) The Government may, by notification,
make rules for carrying out the purposes of the Act.
(2) In particular, and without prejudice to the generality of the
foregoing powers, the Government may make rules relating to meetings
of the Board, working procedures, matters relating to officers and employees
of the Board and any of the matters which may be, or is, required to be
prescribed.
24. Powers to make regulations. ––(1) Subject to the provisions of
the Act and the rules made thereunder, the Board may, with the previous
approval of the Government, make regulations for carrying out the
purposes of the Act.
(2) The Government may, in according such approval, make such
additions, alterations and modifications therein as it thinks fit :
Provided that before making such additions, alterations or
modifications, the Government shall give the Board an opportunity to
express its views thereon within such period not exceeding two months
as may be specified by the Government.
1. Substituted by S.O. 1229(E) dated 31.03.2020 for “State Ranbir Penal Code”.
218 PROPERTY TAX BOARD ACT, 2013
25. Power to remove difficulties.–– If any difficulty arises in giving
effect to the provisions of the Act, the Government may, by order
published in the 1[Official Gazette], make such provisions not inconsistent
with the provisions of the Act, as may appear to be necessary for
removing the difficulty :
Provided that no order shall be made under this section after the
expiry of two years from the date of commencement of the Act.
–––––––
1. Substituted by S.O. 1229(E) dated 31.03.2020 for “Government Gazette”.

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