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THE JAMMU AND KASHMIR PANCHAYATI RAJ ACT, 1989

Section 19. Revision of taxation orders.

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 : 1[Provided that no such revision shall be made unless an opportunity of being heard is provided to the Halqa Panchayat].

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