This Act, consisting of 21 sections divided into seven Chapters, aims to provide for conservation and preservation of heritage sites, both tangible and intangible, including buildings, monuments, precincts, areas/sites, artifacts, sculptures, paintings, handicrafts, manuscripts etc. as well as music, dance, drama, performing arts, poetry, living traditions like crafts and cuisine, traditional knowledge systems, folklore, spiritual traditions; respectively of historic or cultural or religious or aesthetic or architectural or environmental significance and for related matters. The Government may declare the above mentioned sites of scenic beauty, including but not restricted to, scared groves, mountains, hills, hillocks, lakes, rivers, and other water bodies, open areas, wooded areas, points, walks, rides, bridle, paths, etc. as heritage sites to be protected. Chapter III establishes that the Government may constitute the Jammu and Kashmir Heritage Conservation and Preservation Authority for the purposes of exercising powers and performing the functions assigned to it under this Act.