THE JAMMU AND KASHMIR MUNICIPAL CORPORATION ACT, 2000
Section 103. Assessment in case of amalga-mation of premises.
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.
Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.
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